Daily GST Updates – September 23, 2022

• Online Gaming: A GST Perspective
• Guidelines for Deductions & Deposits of TDS by DDOs Under GST Law
• Transformers not forms part of WOEG and are leviable to GST @ 18%
• Courier Imports and Exports (Electronic Declaration and Processing), Second Amendment, Regulations, 2022 for facilitating E-commerce exports of jewellery
• Vague SCN for Cancellation of GST Registration & subsequent cancellation not sustainable
• Tax Deducted at Source u/s 194C on payment to Contractors
• No Duty Exemption if Slum Sale Agreement made only to extend benefit of Exemption beyond 10 years
• Custom: Even a partial prohibition will not prevent release of goods provisionally
• CBIC circular on Classification of Truck Cranes or All Terrain Cranes
• OLA being an intermediary is not liable to deduct TDS on payment to drivers
• GST exempt on Cleaning & Maintenance of Toilets At Bus Stations
• GST Registration Cancellation: HC directs suitable charges in architecture of GST Portal
• Cenvat credit cannot be denied by stating that name of Original Importer is too Technical
• Blind belief cannot be a substitute for bona fide belief
• No Bar on CENVAT Credit availment Under Rule 3(7) When CVD Availed
• Bail granted in GST fraud case in absence of serious apprehension
• CIC advises CBIC to introduce GST FAQs Section on their website
• Burden of proof lies on revenue for classifying goods under different heading
• Fact Sheet on Amendment in India’s export policy on Rice
• GST: Security services by LLP to any registered person are not covered by RCM
• GST Registration: Not issuing notice for physical verification amounts to violation of principle of natural justice

Source Taguru

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