5 Major Developments in India

5 Major Developments in India

• More businesses to come under e-invoicing scheme from August 1, 2023
• Amnesty scheme for export obligation
• Relief to Imports from Japan under Free Trade Agreement (FTA)
• Active GST taxpayers in Gujarat grew by 124% in six years
• GST Council to clarify food, beverage supply at cinema attracts 5% GST

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Composite Supply

• Flat buyers will face 18% GST on open car parks’ sale

Customs

• Amnesty scheme for export obligation

• CBIC; Mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. July 01, 2023

• Indirect Tax Weekly Digest | 06 June 2023

• Customs and trade newsletter – April 2023

• GST Amnesty Scheme – Need To Know Everything

• No Time Limit to Amend Bill of Entry – Supreme Court Affirms High Court

• Launch of v3.0 of the web-application for filing, real-time monitoring, and digital certification of AEO-LO applications

Deduction (Input Tax Credit)

• ITC can’t be denied under GST even when post-supply discounts received: AAR

• Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively

• GST council to hold meeting on 11 July – Here’s what will be on the agenda

• Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively

• GST Credit cannot be denied to purchaser if Supplier Registration is cancelled retrospectively

• Refund of CENVAT credit pertaining to the period prior to registration cannot be denied

• Purchaser claiming input tax credit has burden of proving purchase is genuine

• Two held for GST fraud of more than 12 cr in Indore

• Time barring of Scrutiny of GST Returns of Delhi taxpayers

• ITC cannot be availed on tax paid on vouchers, held neither goods nor services

• Constitutional Validity of GST on Lease/Rent Payments: Supreme Court refers the matter to the Constitution Bench of 9 Judges

• No input tax credit: Intra-co services GST a pain

• Transportation charges separately shown is Deductible from GTO under Odisha Sales Tax Act

• Subsidized deduction made from the Employees availing Food in the Factory/Corporate office would not be considered a ‘Supply’ under GST: AAR

• Traders can expect relief in input tax credit under GST regime

E-Commerce / Electronic Services

• Ecommerce operators face problem in GST drive to check fake registration

• IT department looking to tax Netflix’s India operations: Reports

• Withdrawal of GST Exemption for Passenger Transportation Services Booked through Electronic Platform Upheld

• Scope of taxable online services affecting foreign service providers proposed to be broadened

• Uber Auto ride in Delhi will attract GST from now on

• Delhi HC upholds govt notifications imposing GST on Ola, Uber autos rides

E-invoicing

• More businesses to come under e-invoicing scheme from August 1, 2023

• Important Update: E-invoicing likely to be mandatory from next year for GST businessmen with annual turnover above Rs 1.5 crore

• E-Invoicing: A Complete Guide to India’s GST System

• GST assesses with turnover between ₹5-10 crore must prepare for e-invoice system transition

• GSTN issued advisory on Enablement Status for Taxpayers for e-Invoicing’

• GSTN issued advisory on Enablement Status for Taxpayers for e-Invoicing

• Important Update: 2 Factor Authentication will be made mandatory from July 15, 2023 for all taxpayers with AATO above 100cr

• CBIC weighs I-T-like prefilled consolidated GST return forms

• India Releases FAQ on New Invoice Registration Portal Partners

• GSTN issued important advisory on E-Invoice Verifier App

• India Lowers E-invoicing Threshold to INR 50 Million

• E-Invoicing and Real-Time Reporting in India – Fundamentals

• Process of blocking of E-way Bill and E-invoice generation

• New e-Invoicing update: Find IRN using document number on the IRP & more

• E-invoices mandatory from August 1 for traders with turnover above ₹5 crore: SGST department

• GSTN enabled the functionality to find the Invoice Reference Number (IRN) through the Document Number

• What the Govt’s new GST compliance measures and how they impact businesses

• E-invoice in GST: Know how enterprises with over Rs 5 cr turnover can generate e-invoice in GST

• India Reduces Threshold for Mandatory E-Invoicing

• New threshold for mandatory e-invoicing announced

• Tax experts ask small businesses to prepare well in advance for e-invoicing compliance

• Taxpayers having turnover exceeding INR 5 Crores is required to issue e-invoice w.e.f. August 1, 2023

• B2B E-Invoicing: Mandatory Threshold Drops to ₹5 per annum Aug 2023

• India Postpones Implementing the Time Limit to Report E-invoices

• GST E-Invoicing Limit reduced to Rs. 5 Crore from 1st August 2013

• 7-day timeline for reporting invoices via IRP Portal

• India: Time limit for sending e-invoices to the IRP postponed

• GSTN delays the time limit for furnishing GST e-invoices by 3 months

• India B2B E-Invoicing: 7-day E-Invoice Deadline Delay to 1 August 2023

• GSTN: Deferment of the Implementation of Time Limit on Reporting Old e-Invoices

• Advisory On Generation Of E-Invoices

• New GST rules in effect as of May 1, 2023 for businesses with turnover of over ₹100 crore: Know here

• India B2B E-Invoicing Updates

• Imposes a Time Limit to Report Invoices

• India: New time limit for e-invoices

• 7 Days Restriction applicable to all documents (Invoice, Credit Note, Debit Note) for which IRN is to be generated; GSTN issued updated advisory

• E-invoicing can’t go beyond 7days back (for t/o above 100crs)

• How India’s new 7-day time limit for e-invoice generation affect some taxpayers

Environmental Tax

• ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint

• CBIC issued Instructions on Registration of Importers as per the provision of Plastic Waste Management Rules, 2016, as amended

Exemption

• Credit card, e-tail pacts may attract GST lens

• Exempt Supply under GST: Definition, Meaning & Registration Requirements

• Rent on Accommodation buildings located outside the boundaries of religious places are chargeable to GST

• Accommodation Building Outside the Boundary of Religious Place attracts 12% GST: AAR

• No GST exemption on accommodation to pilgrims outside religious place by charitable trust: Gujarat AAR

• Withdrawal of GST Exemption for Passenger Transportation Services Booked through Electronic Platform Upheld

Export

• Export Invoice Under GST: What is export invoice, documents needed, how to create it, more

Fixed Establishment

• IT department looking to tax Netflix’s India operations: Reports
• No input tax credit: Intra-co services GST a pain

• Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR

• Services provided by branch office to Head Office and vice versa will attract GST

Flat Rate Schemes

• India may cut solar panel import tax to make up domestic shortfall

Fraud / Tax Evasion

• Indian GST Evasion Hits $1.8 Billion During Eight-Week Window

• 50th GST Council meeting on 11 July: Here’s what is expected

• 50th GST Council meeting on 11 July: Here’s what is expected

• ST frauds on the rise in Goa

• Proceedings Puzzle: Orders in fake-invoicing matters under GST

• Special All-India Drive Against Fake GST Registration- Menace and Safeguards

• GST council to hold meeting on 11 July – Here’s what will be on the agenda

• Unveiling the Massive GST Fraud: Protecting Your KYC Documents in the Digital Age

• Groundbreaking Development in GST Jurisdiction! Indian GST Authorities Empowered to Investigate SEZ

• GST evasion of ₹30,000 crore unearthed

• Rs 10,000 crore GST fraud: 3,000 shell cos created on fake details

• GST evasion involving 10 fictitious firms detected; 1 held in Gujarat

• Two held for GST fraud of more than 12 cr in Indore

• GST officials bust 10,000 fake registrations in first week of drive

• Special drive to check fake GST registrations

• GST Authority Seeks Banking Transactions to Catch GST Fraud

• GST officers will go shop-to-shop from May 16; Fake GST traders will be punished

• Shell firms under scanner of tax authorities over fake ITC claims

• Surprise checks one of Goa’s plans to boost GST mopup

• GST authorities set to crack down on fake invoicing issue

• Mastermind Of GST Scam Nabbed In Surat

• Taxmen issuing notices to insurers for availing input tax credit on fake invoices, evading GST

• GST evasion: Taxmen using data analytics to identify ‘missing link’ in supply chain

• GST evasion: Taxmen using data analytics to identify ‘missing link’ in supply chain

• GSTN issued advisory on Bank Account Validation

• GST registration frauds under radar: Multiple filings to supply of manpower instead of goods

• GST evasion detection nearly doubles to Rs 1.01 lakh cr in FY23

• GST Intelligence to soon wrap up probe into 12 online gaming companies for tax evasion

Free Trade Agreement

• Relief to Imports from Japan under Free Trade Agreement (FTA)

Implementation / Reform

• CFOs hail six years of GST, but seek more simplification on tax regime

• Six years on, GST gets muscle

• 6 Years of GST and Still Unsolved Questions

• Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts

• India Inc. calls for second phase of GST reforms for ease of doing business, says Deloitte survey

Importation

• CBIC; Mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. July 01, 2023
• India may cut solar panel import tax to make up domestic shortfall
• CBIC issued Instructions on Registration of Importers as per the provision of Plastic Waste Management Rules, 2016, as amended

Invoice

• Proceedings Puzzle: Orders in fake-invoicing matters under GST

• Indirect Tax Newsletter April 2023

• Export Invoice Under GST: What is export invoice, documents needed, how to create it, more

• Government cannot usurp taxpayer money for clerical mistake in GST Invoice

• Recipient of service entitled to seek advance ruling under GST, says Calcutta High Court

• Imposes a Time Limit to Report Invoices
• 7 Days Restriction applicable to all documents (Invoice, Credit Note, Debit Note) for which IRN is to be generated; GSTN issued updated advisory

• Different amount mentioned in Tax Invoice and E-way bill: Orissa HC orders issuance of fresh assessment order

• GSTN issues Updated Advisory on GST Invoice Reporting: Time Limit applicable to Credit/Debit Notes also

• GSTN issues Advisory on Time Limit for Reporting GST Invoices on IRP Portal

Legal Acts

• IGST Act cannot levy CGST & MGST: Bombay HC

Liability (Reverse Charge/Withholding)

• Director’s Remuneration & Sitting fees: Reverse Charge Mechanism under GST

• AAR of one state cannot provide ruling on liability arising in another state

• Whether GST is applicable under RCM on residential premises used as ‘guest-house’ for company employees

• Memorandum issued by the Government to deduct 4% TDS is not Ultra Vires to Tripura Sales Tax Act: Supreme Court

Private Use

• Subsidized deduction made from the Employees availing Food in the Factory/Corporate office would not be considered a ‘Supply’ under GST: AAR

Rate

• GST Council to clarify food, beverage supply at cinema attracts 5% GST

• Exclusive: GST Council to clarify food, beverage supply at cinema attracts 5% GST: Source

• GST relief provided by the government on household appliances, mobile phones, food, medical supplies, stationery, and daily consumer goods

• CFOs hail six years of GST, but seek more simplification on tax regime

• No, mobile phones and TVs are not getting cheaper from July 1, there is no change in GST rate

• GST Rate rationalisation exercise is unlikely to be taken up soon says CBIC Chief Vivek Johri

• 50th GST Council meeting on 11 July: Here’s what is expected

• Automobile industry seeks 5% GST for 2-wheelers running on flex fuel, official says

• Gom Council to refer GST rate cut for cement to GoM

• GST council must distinguish between betting-related, skill-based online games: Former CBIC chair

• Punjab hikes VAT on petrol, diesel; check latest fuel prices

• Rummy, whether played offline or online with stakes or without stakes, is not gambling

• Confederation of All India Traders: Reduce GST rate on beverages; releases white paper

• Flat buyers will face 18% GST on open car parks’ sale

• CAIT Calls For Reducing GST On Beverages

• Traders federation seeks uniform 10 percent GST

• FinMin Considering To Levy Differential GST Rate On Online Games

• Now, central push for reducing VAT on natural gas for fertilisers

• Wooden ice-cream sticks, spoons to attract 12% GST, says Karnataka AAR

• Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

• Auto parts industry seeks reduction of GST

• Hike in custom duty, GST on solar modules increases cost

Real Estate/Immovable Property

• Indirect Tax Weekly Digest | 23 May 2023
• Flat buyers will face 18% GST on open car parks’ sale
• Accommodation Building Outside the Boundary of Religious Place attracts 12% GST: AAR
• Constitutional Validity of GST on Lease/Rent Payments: Supreme Court refers the matter to the Constitution Bench of 9 Judges

• ELP Tax Update – GST on Other Charges for the Real Estate Industry

Real Time Reporting/Continuous Transaction Controls

• India B2B e-invoicing updates

• Government Imposes Time Limit for Reporting e-Invoices on the IRP

• GSTN issues Advisory on Time Limit for Reporting GST Invoices on IRP Portal

Refund

• Dubious VAT Refunds: ED Conducts Searches in Sangli

• Refund of service tax paid when the services were consumed outside India

• Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively

• Delhi High Court comes to the rescue of McDonald’s India as GST refund rejection gets overturned

• 10 Recent Landmark Judgements Under GST

• Indirect Tax Weekly Digest – 25 April 2023

• GST Dept cannot reject Refund without any Corroborative Evidence: Delhi HC directs to Pay Refund Claim along with Interest

• GST on freight and refund to exporter of goods

Registration

• Ecommerce operators face problem in GST drive to check fake registration

• Delhi govt introduces Seva Kendra to improve GST registration process

• Delhi Govt notifies Special Procedure for Revoking Cancelled GST Registration

• Special All-India Drive Against Fake GST Registration- Menace and Safeguards
• Recipient’s ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively
• GST Credit cannot be denied to purchaser if Supplier Registration is cancelled retrospectively

• GST Registration cannot be cancelled on non-submission of GST Returns

• Instructions w.r.t. GST Registration, Cancellation & Revocation

• Special drive to check fake GST registrations

• Bizmen hail drive against fake GST registrations

• Guidelines for Special All-India Drive against fake GST registrations

• CBIC Drive against fake GST registrations – Impact & Suggestions

• ITC can be claimed during revocation of cancelled GST registration

• 10 NEW Functionality introduced by GSTN on GST Portal

• Cancellation of GST registration without ascribing any reason is invalid

• GST Registration cannot be cancelled for allegedly being a bogus firm

Reporting / Compliance

• Online Explanation for Liability Difference in GSTR-1 & 3B (DRC-01B)

• More GST related data may be made public: GSTN

• Active GST taxpayers in Gujarat grew by 124% in six years

• DGGI seeks higher GST from auto parts makers

• CBIC waives filing of GSTR-9 and GSTR-9C for turnover up to 2 crores and 5 crores

• CBIC waives Filing of Form GSTR-9 and GSTR-9C for Annual Turnover up to 2cr and 5cr

• Weekly GST Communique dated July 3, 2023 

• Centre to soon notify rules for setting up GST appellate tribunals

• GST an engine for driving consumption, helped households save on monthly bills: Govt

• Form DRC-01B – Managing Liability Differences in GST Returns

• Extension of Due Date for Filing FORM GSTR-3B for May 2023 in Certain Districts of Gujarat

• Setting up of the GST Appellate Tribunal: Are We Ready

• Weekly GST Communique dated June 26, 2023

• Amnesty Scheme Under GST – Avail benefits before 30th June 2023

• Govt. extends the due date for filing GSTR-1, GSTR-3B & GSTR-7 for April & May 2023 in Manipur till June 30, 2023

• Weekly GST Communique dated June 19, 2023

• 7 Recent recent updates on the GST portal – June 2023

• Weekly GST Communique dated June 12, 2023

• GST Department Considering Pre-filled Return Forms Like AIS by I-T

• CBIC weighs I-T-like prefilled consolidated GST return forms

• Next GST Council meet likely to approve 50 appellate tribunal branches

• Bombay High Court’s Ruling Creates Waves in GST Taxation Landscape!

• GST Council meet: GSTAT on agenda

• Excise Dept finds many GST return defaulters in door-to-door survey

• Recent Updates In GST till June 1, 2023

• GST Compliance Calendar for the month of June 2023

• KPMG Week in Tax: 22 – 26 May 2023

• Courts staying GST demands till tribunal is set up

• Goods and Services Tax Network (GSTN) issued an Advisory on due date extension of GST Returns for the state of Manipur

• SOP for Scrutiny of GST Returns for FY 2019-20 onwards

• April rings in good times as GST collections rise, inflation eases

• Weekly GST Communique dated May 22, 2023

• Key Highlights Of GST Notification And Clarification Circulars In April 2023

• GST Council meeting: Cement tax cut and online gaming likely to be Council’s agenda

• GST Council is unlikely to take up any rate rationalisation at its upcoming 50th meeting

• Important Update: GSTN enabled the option to file GSTR-9 and GSTR-9C for FY 2022-23

• File GSTR-10 Final Return before 30/06/2023 to avail GST Amnesty

• Important Update: GSTN enabled the option to file GSTR-9 and GSTR-9C for FY 2022-23

• Weekly GST Communique dated May 15, 2023

• Finance companies ask RBI not to rename penal interest as `charges’ to avoid attracting GST

• Automated GST Scrutiny to trigger notices in cases of data mismatches

• Recent Updates In GST till 12th May 2023

• Karnataka HC quashes GST notice against online gaming company

• 5 New Functionality on GST Portal

• Time barring of Scrutiny of GST Returns of Delhi taxpayers

• GST: Automated returns scrutiny set to roll out

• GST Case law Compendium- May Edition

• GST violations case: Finance ministry refuses to act on insurers’ plea, refers matter to Irdai

• Weekly GST Communique dated May 08, 2023

• GSTN: Deferment of the Implementation of Time Limit on Reporting Old e-Invoices

• New Facility Enabled on the GST Portal to Verify Document Reference Numbers (RFN)

• GSTN advises to avoid filing GST Returns on last date

• Advisory on GST Document Reference Number (RFN) in offline communications

• GST on liquidated damages awarded by the arbitral tribunal

• GST Compliance Calendar for the month of May 2023

• Weekly GST Communique dated May 01, 2023

• Indian Govt Collects Record Goods and Services Tax in April – Statement

• Finance Minister directed CBIC to introduce its automated GST return scrutiny by next week

• GST: New facility to verify document Reference Number (RFN)

• 10 NEW Functionality introduced by GSTN on GST Portal

• GST collections expected to break all records in April 2023

• Weekly GST Communique dated April 24, 2023

• GSTN Advisory on Bank Account Validation

• VAT on Road Tax, Insurance Premium, Octroi Duty and Other Charges Collected by Vehicle Dealers: Bombay HC Directs Enquiry

• Karnataka VAT

• Committee of Officers on GST Audits released ‘GST Audit Manual 2023’

• CBIC may soon introduce automated system of publishing daily exchange rates for 22 currencies

• Weekly GST Communique dated April 17, 2023

• GSTN issues Updated Advisory on GST Invoice Reporting: Time Limit applicable to Credit/Debit Notes also

• Model All India GST Audit Manual 2023

• Government Imposes Time Limit for Reporting e-Invoices on the IRP
• GSTN issues Advisory on Time Limit for Reporting GST Invoices on IRP Portal

Supply of Goods

• ITC cannot be availed on tax paid on vouchers, held neither goods nor services

• No Sales Tax on Sim Cards, Recharges and other VAS by Telecos: Supreme Court

Supply of Services

• Indirect Tax Weekly Digest | 23 May 2023
• ITC cannot be availed on tax paid on vouchers, held neither goods nor services

Tax Point (When the Chargeable Event Occurs)

• Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts

• Time of Supply (ToS) and Value of Supply (VoS)

Taxable Amount

• GST council must distinguish between betting-related, skill-based online games: Former CBIC chair

• Brief Guide to GST Section 15 for Value of Taxable Supply

• Credit note issued by manufacturer to dealer for auto parts replaced under warranty constitutes a sale subject to sales tax

• Finance companies ask RBI not to rename penal interest as `charges’ to avoid attracting GST

• Time of Supply (ToS) and Value of Supply (VoS)

• Reimbursable expenses are not includible in the taxable value of the Service: CESTAT

• CBIC may soon introduce automated system of publishing daily exchange rates for 22 currencies

Taxable Person

• Director’s Remuneration & Sitting fees: Reverse Charge Mechanism under GST

• Services rendered to holding company under an agreement does not make the service provider an intermediary

• Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR

Taxable Transaction

• Credit card, e-tail pacts may attract GST lens

• Service Tax not levied on reimbursable expenses incurred by the Assessee

• Services of extending corporate guarantee without any consideration is not considered as a service

• Target-based incentives to attract 18% GST: Maharashtra AAAR

• Contract involving supply of material and labour is a ‘Works Contract Service’

• GST Payable on rental, night charges and fuel cost

• Services rendered to holding company under an agreement does not make the service provider an intermediary

• Bringing electricity under GST is likely to take 5-10 years: Sushil Kumar Modi

• GIDC units to move court over GST on plot transfers

• No Service Tax liability on liquidated damages

• ITC cannot be availed on tax paid on vouchers, held neither goods nor services

• Constitutional Validity of GST on Lease/Rent Payments: Supreme Court refers the matter to the Constitution Bench of 9 Judges

• Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR
• No Sales Tax on Sim Cards, Recharges and other VAS by Telecos: Supreme Court
• Employee services from branch office to head office, and vice versa to attract 18 pc GST: AAR

• Same activity can be taxed as ‘Goods’ & ‘Services’: Supreme Court upholds Levy of Service Tax on “Engineering Design & Drawings”

Tax Authorities / Penalties

• CBIC issued Important clarification: Interest Payable on Late Payment of Tax and Wrongly Availed ITC

• Amnesty scheme for export obligation

• 50th GST Council meeting on 11 July: Here’s what is expected

• Unused CENVAT Credit does not incur any interest liability

• SEZ units are not exempt from search and seizure proceedings conducted by GST authorities

• GST officials bust 10,000 fake registrations in first week of drive

• Indirect Tax Weekly Digest | 23 May 2023

• ‘Illegal, arbitrary’: Karnataka HC on GST notice to Gameskraft

• The global impact of changes to India’s GST law

• GST department to get access to banking transactions

• GST Authority Seeks Banking Transactions to Catch GST Fraud

• GST Evasion: AI will be used to reveal GST Fraud; Suspicious GST registration will be Identify

• Automated GST Scrutiny to trigger notices in cases of data mismatches

• GST officers will go shop-to-shop from May 16; Fake GST traders will be punished

• Data mismatches to trigger notices under automated GST scrutiny

• GST Amnesty Scheme From April 2023

• Shell firms under scanner of tax authorities over fake ITC claims
• Surprise checks one of Goa’s plans to boost GST mopup
• CBIC to soon have Advance Analytics in Indirect Taxation (ADVAIT)
• GST evasion: Taxmen using data analytics to identify ‘missing link’ in supply chain
• GST evasion: Taxmen using data analytics to identify ‘missing link’ in supply chain
• GSTN issued advisory on Bank Account Validation

• India Publishes New GST Audit Manual

• GST collection rises 21% in Faridabad

• Denied GST Refund For ‘unjust Enrichment’, IIMA moves High Court

• To keep tab on tax collection, Punjab launches State Intelligence-Preventive Unit, GST Prime

Technology

• Important Update: 2 Factor Authentication will be made mandatory from July 15, 2023 for all taxpayers with AATO above 100cr

• GSTN to go live on Account Aggregator ecosystem before July 1, 2023

• GST Evasion: AI will be used to reveal GST Fraud; Suspicious GST registration will be Identify
• GST: Automated returns scrutiny set to roll out

• CBIC to soon have Advance Analytics in Indirect Taxation (ADVAIT)

Territory

• Groundbreaking Development in GST Jurisdiction! Indian GST Authorities Empowered to Investigate SEZ

TOGC (Transfer of a Going Concern)

• Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

• Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

VAT Identification Number 

• New e-Invoicing update: Find IRN using document number on the IRP & more

Vouchers

• ITC cannot be availed on tax paid on vouchers, held neither goods nor services