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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
 
Helpdesk should respond on time and give correct guidance

JANUARY 17, 2018

By M M Burande, Thermax Ltd

SOME of the difficulties  faced by the trade are as below -

1. Retention  - As per the proviso to Section 16 of CGST Act, 2017, we have to make payment to vendors within 180 days, failing which, required reversal of proportionate credit availed. The retention of money for the performance guarantee or any other trade purpose is standard practice. Hence, many a times payments for retention is made after 6 months may create trouble for credit. Earlier tax regime CBEC had issued circular No. 122/2010 allowing credit of retention. Such instruction/clarification is required in GST.

2. Tax on Advance  - The Govt. has deferred the tax on advance till March 2018 for supply of goods, however, considering the present difficulties faced by the trade, it may be further differed till March 2019.

3. Export Refund  - Though the Govt has issued instruction for  manual refund of GST paid on Export, the refunds are not getting sanction on procedural problems like IEC code is not linked at port of export, or the GST Invoice is not referred in Shipping bills etc. The Govt. must refund the GST on export to the trade on time may by matching the documents manually.

4. Digital Signature  - Presently, lot of assesses are facing problem for change in authorised digital signatories. There is no provision to change the authorised signatories in the network & DSC is mandatory for filing the returns or any other information in GSNT Network. The returns are submitted but not filed and next return is not allowed to file unless first is finally filed with DSC. This facility for change in digital signatory needs to be allowed in the network.

5. Debit/Credit Note  - In GST regime the Debit & Credit Note can be generated only with previous reference of GST Invoice. This is creating trouble for generating these documents, specifically for earlier tax regime transaction. The filing of data for debit/credit note is not allowed in the network for earlier period transaction. Hence, return filing is difficult. It may be allowed to raise these documents without GST Invoice reference for earlier tax period.

6. GSTN Network (Software)  - Bulk uploading of data in the GSTN network is denied if it is not in JSON format file, and the Excel to JSON converter is not made available by the GSTN Network to the trade. The JSON converter needs to be made available immediately. OR the network must accept excel files. 

7. Help Desk  - The Govt has created helpdesk for quick response to the queries of the trade, however, it is not responding the queries raised by the trade, even after months. It is expected that the helpdesk should respond on time to give the correct guidance to the trade.

8. Solar Power Plant   --We are supplier of Solar Power System/Plants/Waste to Energy Plants. These non-conventional power plants/system attracts 5% GST under Notification 1/2017 IT(Rate) dated 28/06/2017 sr. no. 234. However, this Sr. no. extend the partial exemption only for Tariff Heading /HSN 84 OR 85. Where as the Sr. no. 451 of the same notification has given the classification for Power Plant as 9801. Hence, by harmonious reading of these to entries one can concludes that All Power Plants, including the Solar Power Plants/System / Waste to energy plants should also to classified as 9801.

Suggestion --The Sr. 234 specifically, extending partial exemption of 5% GST to items mentioned in the column 3,  but falling under Tariff/HSN 84 or 85 only, hence creating problem. Therefore, you are requested to amend the sr. 234 by  adding "9801" OR "Any other Chapter " to this entry. This will resolve the probable problems & fear in the minds of trade.

9. HSN 9801 --The Sr. 451 of this notification 1/2017 IT(Rate) classifies the Power Plants under HSN 9801. This HSN is copied from the Customs Tariff for Project Imports. The Project Imports are specifically specified by the Central Government hence, there is word  "Specified Project"  in the Project Import. Where as, in GST such wording of Specified Project is not required as there is no need of such wording. The GST Act has not specified such projects any where in the entire Act. Therefore, there is a possibility of revenue officers may interpret this strictly & may deny the HSN to all the Power Plants. Hence, you are requested to delete the word "Specified Project" from the entry no. 451, by amending the notification.

10. E- way bills  - As per the latest decision of GST Council, the e-way bill may be required from February 2018 for all the inter- state movement of goods. However, considering the preparedness of GSTN & trade, it may be further deferred till March 2019.


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