IGST (RULE) NOTIFICATION
igst_rule_03
Exemption from registration to a person making inter state supplies of handicraft goods - notification 8/2017-IT superseded, list of goods truncated, definition of ‘handicraft' as appearing in 21/2018-CTR
CGST (RULES) NOTIFICATION
cgst_rule_57
S.51 of CGST Act, 2017 - TDS compliance - only specified authorities under Ministry of Defence covered
cgst_rule_56
Exemption from registration to a casual taxable person making taxable supplies of handicraft goods - notification 32/2017-CT superseded, list of goods truncated, definition of ‘handicraft' as appearing in 21/2018-CTR relied upon
cgst_rule_55
Last date for filing of FORM GSTR-3B for the month of September, 2018 extended till 25.10.2018 for all taxpayers
GST HIGH COURT CASE
2018-TIOL-144-HC-MUM-GST
Indusind Media Communications Ltd Vs UoI
GST - Petitioner no. 2 transferred a part of its business to Petitioner no. 1 - as on 1 st July 2017, there was Input Credit available to the Petitioner no.2 from the earlier CENVAT regime and which they sought to carry forward by filing TRANS-1; by a revised TRANS-1, u/s 140(8) of the CGST Act, 2017, they sought to distribute Input credit available amongst its branch offices/locations which have separate registrations - however, due to technical difficulties, although the revised TRANS-1 was accepted, the distribution of credit available to it amongst its various branches/locations was not reflected on the website and, therefore, the branches/locations are not able to utilise the Input Credit by filing the GSTR 3B - Respondents do not dispute that the Petitioners are entitled to distribute the credit in terms of Section 140(8) of the Act nor dispute that it is entitled to and/or covered by the Assessees' who can file form GSTR-3B, nor that the provisions of Section 16(4) of the Act apply, nor dispute that the last date for filing the GSTR-3B is 20th October 2018 and not doing so would result in the lapse of the credit - Petitioners location at Delhi had filed a Writ Petition in the Delhi High Court wherein they had made a grievance of not being entitled to take the transition credit i.e. the Input Credit available prior to 30th June 2017 for payment of tax post 1st July 2017 - Delhi High Court had also noted the fact that the Grievance Redressal Forum of the GST Council in the Meeting held on 21st August 2018 had recorded in its minutes that the Delhi branch/location could not file its GSTR-3B and take credit in view of technical problems in uploading TRANS-1 and that the grievance needs to be addressed - pending the redressal of the Petitioners' grievance, the Delhi High Court by its order dated 16th October 2018 - 2018-TIOL-141-HC-DEL-GST has allowed the Delhi branch/location to file GSTR-3B Form manually and take the credit distributed to it in terms of the third proviso to Section 140(8) of the Act subject to the final outcome of the Petition.
Held: Undisputed position is that the Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations - This distribution has not been possible on account of technical problems of the Respondents. Further, the availment of input tax credit available on 1st July 2017 has to be done on or before 20th October 2018 in view of Section 16(4) of the Act - It is likely that the Petitioners may be deprived of the facility of the input tax credit available with it on 1st July 2017, if the same is not taken before 20th October 2018 - Respondents have extended the time to file TRANS-1 and TRANS-2, but no such extension has been granted to extend the time to file GSTR-3B - Thus, in the above facts, pending the final disposal of the Petition (when these issues will be considered in greater depth), as the system is not accepting it, the Petitioners would manually file with the Respondents a copy of its revised TRANS-1, ITC-01 and also GSTR-3B at Mumbai (in physical form) - On the basis of the revised TRANS-1, ITC-02 and the GSTR-3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over those locations - appropriate orders from the jurisdictional Commissioners on the basis of the certificates issued by the Mumbai Commissionerate be obtained by the Petitioners locations/branches subject to the satisfaction of the concerned Commissioners in accordance with law: High Court [para 7, 8]
- Petition disposed of: BOMBAY HIGH COURT
