Daily GST Updates – Oct 15, 2022

• Latest Changes in GST and Amendments till September 2022
• Refusal of assessee to take notice is a good service of notice
• Loading and unloading covered as GTA and not Cargo Handling Services
• Pre-Notice Consultation mandatory under Section 28 of the Customs Act: Delhi HC
• Section-wise Analysis GST Amendments (Finance Act 2022)
• In absence of specific provisions, interest and penalty cannot be levied on payment of surcharge, CVD and SAD
• Benefit of rate reduction under GST is to be passed on to every supply
• Demand cannot be enforced on the deductee for non-deposit of TDS by deductor
• CENVAT Credit available against debit notes
• Excise duty as finished goods not leviable on broken bottles of beverages
• Revised procedure for General Authorisation for Export after Repair in India
• Period of limitation not applies to Service tax mistakenly paid
• Refund of IGST allowed on exported goods after deduction of drawback duty
• Parallel GST proceedings cannot be conducted by 3 wings of same department for same tax period
• Equalization levy not applicable on person merely acting as conduit
• Make West Bengal State Support for Industries Scheme, 2008 GST-compliant: HC
• Reply to GST SCN to be considered even if sent by post & not through portal
• HC restore GST Registration despite delay in application for revocation/appeal
• Export quota of only broken rice (HS code 1006 40 00) for year 2022-23
• GST Council Newsletter for the month of September 2022
• HC grants Regular Bail to CA Gaurav Dhir in Gurgaon GST Refund Case
• Refund of unutilized Cenvat of inputs available under Cenvat Credit Rule 5
• E-Invoice -Free tools for E-invoice generation for small taxpayer

Source Taxguru

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