Form GSTR-2A is a form of a dynamic statement. Its input tax credit is updated on a continuous basis. On the other hand, Form GSTR-2B is a form of a static statement. It is updated on a constant basis.
Central Goods and Service Tax Act, 2017 provides power to attach property of the defaulting taxpayer to protect the interest of the revenue. However, in many cases such power is exercised by the government official in undue cases or property is kept attached for a long time causing undue hardship to the taxpayers.
The government has granted certain relief to taxpayers by granting following extension in due dates for the month of March 21 and April 21 for various compliance under GST Law.
The Hon’ble Madras High Court held that Section 74(5) of CGST Act does not provide for advance payment of GST when final GST liability is not determined. Hence no GST liabilities during investigation can be demanded by any GST authority.
The applicant was engaged in manufacturing activity and was selling these products through Franchisees (Carrying applicant’s brand only) and distributors/Retailers (Carrying other brands too) . For the purpose of brand promotion, the applicant was procuring promotional items such as Carrying bag (with name of Applicant printed on it), calendes, writing pads, display boards, outdoor hoardings, uniform for employees etc. and was supplying such products to its franchisees and distributors without any cost. The Applicant approached Hon’ble AAR to determine whether promotional items procured by the applicant are “Inputs” under CGST Act and whether he is entitled to claim ITC on
To ensure correctness of vehicle number, the Government has linked the e-way bill system with the VAHAN portal for cross checking the vehicle Registration Number on a real time basis at the time of generating E-way bills. In other words the E-way Bill system will show error and does not generate an E-way bill if the vehicle is not registered on the VAHAN Portal.
Attachment of bank account entails serious consequences to the assessee, therefore such power must be exercised only in strict compliance with the statutory power and can not be extended to cover situations which are not expressly contemplated by the section.
H&T contractor charges collected by the applicant on actual basis are not liable to gst as applicant is acting as “Pure agent” to the extent of such amount. However, supervisory charges are liable to GST 18%
In this judgement Hon’ble Court expressed its surprise that why this instructions could not be obtained at earlier levels and the callous attitude of the Department has resulted in the assessee being harassed by approaching one forum after the other and wasting his considerable financial resources as well as time.
Hon’ble High Court mentioned that the Central Authority initiated the proceedings for the period of July, 2017 to June, 2018 and State authority covered the period of March, 2018. Since, period of was overlapping, Hon’ble high court of Orissa quashed the SCN and Order issued by State GST Authority.
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