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In furtherance to the previous circulars on Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, CBIC issues yet another clarification vide Circular No. 1074/7/2019 – CX dated 12 December 2019. Following are the highlights of the latest circular in this subject matter:
In wake of the decisions of recent GST Council meeting, the CBIC has issued a removal of diffuculty order to provide clarifications regarding the method of calculating the timeline for filing Appeals before the GST Appellate Tribunal
In view of the apprehensions raised via various representations and to ensure uniformity in the implementation of the provisions of the law across field formations, CBIC ab-initio withdraws Circular No. 107/26/2019-GST dated 18 July 2019.
It should be noted that the said Circular was issued wherein certain clarifications were given in relation to various doubts related to supply of Information Technology enabled Services (ITeS services) under GST.
Appeal Case No. 10/WBAAAR/APPEAL/2019 dated 26 August 2019
GOI releases the FAQs on the blocking and unblocking of E-Way Bill (‘EWB’) generation facility in EWB Portal which have been made effective from 01 December 2019. It has been explained that blocking of EWB generation facility means disabling a taxpayer from generating EWB, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer. The GSTINs of such blocked taxpayers cannot be used to generate the EWB either as Consignor or Consignee
The Taxpayer whose EWB generation facility has been blocked may get it unblocked by filing the returns for the default period and thereby reducing the default period to less than 2 consecutive tax periods
Highlights of the FAQs:
Andhra Pradesh AAR holds that benefit of concessional GST rate on works contract services provided to Government Companies shall not be available to an Assessee if the Government Company provides its services for commercial / business purposes. Notes that the Applicant's works are in of industrial nature as those are to be done to industrial feeders and said works are to a business entity
CBIC vide Circular No. 126/45/2019 – GST dated 22 November 2019 clarifies scope of entry at item (id) and (iv) under Heading 9988 of Notification No. 11/2017 – Central Tax (Rate) dated 28 June 2017 inserted w.e.f. 01 October 2019 prescribing 12% for job-work services while the rate of 18% was retained for manufacturing services.
Since both the above services were in relation to goods owned by others, it had led to confusion as to the applicability of GST rate on job-work transactions. In this regard, it has been clarified that the said entry no. (id) pertaining to job work services would only cover those services which involve treatment or processing undertaken on goods belonging to another registered person. Whereas, the entry no. (iv) pertaining to manufacturing services covers such services which are carried out on physical inputs (goods) which are owned by unregistered persons.
CBDT releases the much-awaited Taxation Laws (Amendment) Ordinance, 2019. This comes as a great relief to a number of Assessees and hopes to encourage domestic businesses. The proposal made under this ordinance shall attain finality upon the discretion of the Parliament and the President
Karnataka AAR: The activities undertaken by an Assessee involving construction of residential property on land under Joint Development Agreement, amounts to supply of service which is a taxable supply
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