GST Evasion - Govt going to integrate FASTag with e-Way Bill & logistic data services GST Council decides to implement new returns in phased manner; GSTR-3B to be guillotined in Jan 2020 GST Tribunal - Many States opt to have several Area Benches besides Principal Bench GST Council refers tax rate & valuation issues to Fitment Committee DGGSTI arrests two persons in massive fake invoices racket GST Council extends due dates for GSTR-9 & 9C; grants more relief Whether levy of Integrated Tax on import of goods is unconstitutional? Whether the exemption to Integrated Tax is available on the Capital goods imported under EPCG scheme during the period from 1.7.2017 to 12.10.2017? – Notice issued by Bombay High Court returnable on 12th July 2019. GST on Lottery - GST Council defers decision; to wait for SC decision + approves use of Aadhaar for Registration + e-invoicing system gets in-principle approval + okays e-ticketing for cinema + GSTR-9 extended for taxpayers below Rs 2 Cr turnover upto Sept 30, 2019 GST Council also approves creation of State and Area Benches of GST Appellate Tribunal GST Council approves Sec 50 amendment for charging interest on net liability with prospective effect AND also refers all tax rates related issues to Fitment Committee GST Council decides to extend due date for GSTR-9 upto Aug 31, 2019 + two more months of relief under Rule 138E for e-Way Bill + two year extension for Anti-Profiteering Authority GST Council may go for many mega decisions GST - Authority is a creature of statute and has to function within the legal boundary mandated by the Act – determination of 'place of supply' is not within its jurisdiction: AAR GST – Providing labour services for setting up fire lines, plantation of trees, river maintenance, clearing of truck path in forest are pure services covered in twelfth Schedule – exempted by 12/2017-CTR: AAR Even if the applicant has godowns in different States, they can clear the goods on the basis of invoices issued by Mumbai HO on payment of IGST in the State of Maharashtra: AAR Ordnance Factory cannot be treated as 'government'; however, being a 'defence formation', E-way bill is not required to be generated for movement of goods: AAR Axe Falls on Tax Officers - Compulsory Retirement CBIC details procedures to verify IGST refund claims to weed out fraudulent claims ITC cannot be availed of GST paid on goods & services used for constructing Tie-in pipeline for delivering re-gasified LNG from Floating Re-gasification unit to national grid: AAR GST is payable on Advisory & Management Fees received in Indian currency from domestic contributors for financial services provided to AIF Fund: AAR GST - Requirement of adhering to principles of natural justice is required to be read into, in absence of any specific stipulations in Statute to contrary: HC GST - Appellate Authority, in relying upon 'new grounds', has violated principles of natural justice, by not putting petitioner to any notice: HC