Daily GST Updates – August 25, 2022

• Provisionally attachment under GST cannot extend after One Year: Delhi HC
• Service Tax cannot be levied on affiliation fees & rent collected by universities
• Recent Updates In GST till 23rd August 2022
• Amendment in Compounding procedure of offenses under Customs Act, 1962
• Refund of unutilized cenvat credit available on output tax payable by service receiver under RCM
• State Wise Collection of GST (Other Than Imports) – From July 2021 To July 2022
• Taxability of Barter and Exchange under GST
• Summons under GST – A Practical Analysis
• Allow Filing of Form GSTR-9A for taxpayer who Opted to Pay Composition Tax
• Return filing and revision due date of TRAN 1 cannot be same
• Permission to use trademark is provisions of service thus dues there on is an operational debt
• Concessional rate benefit of 2.5% basic customs duty available on import of power tillers
• TP adjustment presuming that expenses are incurred at the instance/ on behalf of AE unsustained
• Service tax payable on revenue realized and not on revenue recognized
• GST registration cannot be cancelled by vague SCN & non-speaking order: HC
• GT E-Invoicing New Rules From 01.10.22 & Some Imp Question
• No Service Tax on Fitment of Wig & Preparation of Scalp are Incidental to Sale of Wig: Madras HC
• General Anti Avoidance Rule (GAAR) Provisions in India
• GST on Constructions Services to Central & State Government or Local Authorities wef 18.07.2022
• Differential classification of same goods imported at different places would negate very purpose of Tariff Act
• Optional Tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021-22

Source Taxguru

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