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Highlights of the 35th GST Council Meeting held on 21 June 2019:
Relevant notifications giving effect to above amendments shall be notified in due course.
Bombay High Court sets aside the order of Maharashtra Appellate Authority of Advanced Ruling (AAAR) in the case of JSW Energy Limited on the grounds of violation of principle of natural justice. Maharashtra AAAR had earlier ruled that the proposed arrangement which involved conversion of coal and other inputs to electricity would not amount to job work but amount to manufacture.
However, the Bombay High Court has not gone into the merits of the case. Further, the matter is remanded back to Maharashtra AAAR for disposal within six months from the date of the order.
A Writ Petition has been filed before the Karnataka HC against the Karnataka AAAR Order upholding the levy of GST on ‘Cross Charge' towards support services provided by Head Office to its branches.
The petitioner argued that Section 7(2) of the CGST Act, 2017 read with Schedule III to the CGST Act, provides that the services of employees rendered in course of or in relation to his employment should not be treated as supply to attract GST. It was further argued that the Section 7(2) of CGST Act begins with an ‘non obstante’ clause and accordingly, it shall override the provisions of Section 7(1) of the CGST Act read with Schedule I to the CGST Act.
Taking cognizance of the above arguments made by the Petitioner, the Karnataka HC on 12 June 2019 issued a notice to the Government against the order of Karnataka AAAR in the case of Columbia Asia Hospitals Private Limited which in turn had upheld Karnataka AAR’s ruling of levying GST on cross charge.
A Writ Petition was filed against AAAR Order which upheld levy of GST on cross charge towards support services provided by Head Office to its branches.
The petitioner argued that Section 7(2) of the CGST Act, 2017 read with Schedule III to the Act, provides that the services of employees in the course of or in relation to his employment are not treated as supply to attract GST. It was further argued that Section 7(2) begins with the term ‘non obstante’ and accordingly, it shall override the provisions of Section 7(1) of the Act read with Schedule I to the Act.
Taking cognizance of the above arguments made by the Petitioner, the Karnataka HC on 12 June 2019 issued a notice to the Government against the order of Karnataka AAAR in the case of Columbia Asia Hospitals Private Limited which upheld Karnataka AAR’s ruling of levying GST on cross charge.
In line with the decisions of the GST Council in its 31st meeting, new return system under GST is proposed to be introduced and accordingly, a transitional plan has been worked out. It should be noted that a prototype of the offline tool for the new returns has already been shared on the GST Portal.
Highlights of this transitional plan are as follows:
Petitioner has filed writ challenging pre-condition for payment of GST and has contented as below:
Gujarat HC considered the submission made by the petitioner, having regards to the fact that there was no response from revenue. Therefore interim relief was granted to the petitioner by allowing him to file manual returns in Form GSTR – 3B from the month of November 2017 onwards.
Many Indian exporters approached the Delhi High Court last week to navigate the government’s failure in extending the benefits of EPCG (Export Promotion Capital Goods) scheme to Goods and Services Tax (GST) regime. The exporters claimed that some of the services that were earlier allowed under the EPCG scheme were discontinued under the GST regime.
According to the exporters, the government has set some conditions if exporters were to claim benefits of the scheme. These amendments meant that some exporters were unable to meet export obligations resulting in losing out on the benefits of the EPCG scheme under which an exporter can import certain amount of capital goods without paying any duty for upgrading technology related with exports.
The CBIC issued a press release on 05 June 2019 to provide clarification in Form GSTR-9
CBDT vide F. No. 275/38/2017-IT(B) dated 04 June 2019 has extended the due date for filing the statutory forms as follows:
CBDT vide Order under section 119 of the Income Tax Act 1961, extends the due date of filing Form 24Q (quarterly TDS statement in respect of salaries) for F.Y. 2018-19 from 31.05.2019 to 30.06.2019.
CBDT has extended such due date, in order to redress the genuine harship faced by the deductors for timely filing of TDS statement in Form 24Q, on account of revision of Form 16 and consequent updating of the File Validation Utility for its online filing.
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