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Cus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCCX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HCGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCGST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HCWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
GST Notifications make their appearance

By TIOL News Service

NEW DELHI, JUNE 20, 2017: IT seems there are no takers for extension of the GST Rollout date.

And 1 st July 2017 is a reality.

The message is loud and clear – either you join the bandwagon or be left behind – at your own RISK.

As the Finance Minister had mentioned last Sunday after the 17th meeting of the GST Council – We don't have the luxury of time to defer the rollout of GST.

Yesterday, the Central government issued the following notifications under the IGST Act, 2017 and the CGST Act, 2017.

These are tabulated as under –

Integrated Tax Notifications

Notification number & date

Description/Subject

01/2017-Integrated Tax,dt. 19-06-2017

Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

02/2017-Integrated Tax,dt. 19-06-2017

Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.

Central Tax Notifications

01/2017-Central Tax,dt. 19-06-2017

Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

02/2017-Central Tax,dt. 19-06-2017

Notifying jurisdiction of Central Tax Officers

03/2017-Central Tax,dt. 19-06-2017

Notifying the CGST Rules, 2017 on registration and composition levy

04/2017-Central Tax,dt. 19-06-2017

Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal

05/2017-Central Tax, dt. 19-06-2017

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

06/2017-Central Tax,dt. 19-06-2017

Modes of verification under CGST Rules, 2017

The Common Goods and Services Tax Electronic Portal (www.gst.gov.in) notified by the Central government under the CGST Act, 2017 has clarified on its Home page as below –

Existing Taxpayers of VAT, Service Tax, Central Excise

DO NOT WORRY

++ If you have not enrolled for GST yet, or

++ If you have activated your account under enrolment but not submitted the application

ENROLMENT WINDOW WILL REOPEN ON 25th JUNE 2017 AND CONTINUE FOR 3 MONTHS AS PER RULE.

Also note that your provisional ID will be your GST Identification Number (GSTIN).

The way forward:

1. If you are a Taxpayer having received Acknowledgement Reference Number (ARN):

++ You should be able to download the Provisional Registration Certificate from "Download Certificates" at GST website from 27th June 2017.

2. If you are a Taxpayer, who has saved the enrolment form with all details but has not submitted the same with DSC, E-Sign or EVC:

++ You will receive the ARN at your registered email ID, if the data given are successfully validated after 27th June 2017.

++ In case of validation failure (data like PAN not matching), you should be able to login at the same portal from 27th June 2017 onwards and correct the errors. You can refer the registered email for details of the errors.

3. If you are a Taxpayer, who has partially completed the enrolment form:

++ You can login at the portal on the above mentioned date and complete the rest of the form.

4. If you are not an existing Taxpayer and wish to register newly under GST

++ You would be able to apply for new registration at the GST portal from 25th June 2017.

Hopefully, these clarifications would do a whole lot of good for those who are yet to initiate themselves into the GST culture of doing business.

GST Rollout - Are We Ready? - Episode 2 (Concluded)

GST Roll-Out - Are we ready? - Episode 1

GST Rollout | Episode 2 | simply inTAXicating

GST Rollout | simply inTAXicating

Also See : TIOL TUBE Videos on GST

 


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