Mixed bag on timelines
- Notification No. 90/2020 dated 01.12.2020,CGST – The notification lists 40 specified chemicals and requires the registered person supplying such chemicals to mention HSN code at eight digit level in Tax invoice.
- Vide Notification no. 44/2020-CUSTOMS(ADD) dated 03.12.2020 – Central government extends the Anti dumping duty on imports of cold-rolled flat products of stainless steel till 31st January 2021
- As per latest guidelines by CCA Class II DSC will be discontinued from 1st January’2021. Only Class III DSC will be applicable.
Eway Bill
- As per Rule 138E (a) & (b) of CGST Rules, 2017, facility of EWB generation shall be blocked in case the taxpayer fails to file GSTR3B or CMP -08, for two consecutive tax periods.
- For unblocking the facility to generate the E-way bill, the taxpayer shall be required to file an online application in Form EWB – 05 available under navigation Services> User services> My Applications on GST portal.
GST Registration
CBEC-20/13/06/2020-GST Instruction No. 4/3/2020-GST, directs the Standard Operating Procedures (SOP) for verification of taxpayers granted deemed GST registration.
During the period from 21st August’2020 to 16th November’2020, deemed registration were granted where Aadhaar authentication has either not been opted or authentication has failed. A mandatory physical verification shall be done by proper officer for the deemed registration granted.
Recent Judgements
Supreme Court in its judgment dated 03.12.2020
Petitioner contended that the definition of goods u/s 2(52) of CGST Act is unconstitutional as it ultra vires the Article 366(12) of the Constitution of India. Held that lottery and gambling are defined as goods under GST and levy of tax on such actionable claims is valid.
Honorable High Court of AP at Telengana. Held that no torture or use physical violence can be done against persons suspected of tax evasion during the course of search, investigation or interrogation under the CGST Act, 2017,.
Madhya Pradesh Court vide order dated 19.11.2020 held that mere sending of the email of the show-cause notice would not suffice, an upload of such notice on the website shall be mandatorily required. Statutory procedure prescribed for communicating show-cause notice or order, under Rule 142(1) of the CGST Act is required to be followed mandatorily by the revenue.
Honorable High Court-Kerala-GST held that the proceedings under Section 130 can be invoked independent of any detention with the only precondition that there has to be material to suggest that the actions/ omissions of the person were with an intention to evade payment of tax.
It has to be noticed in the given case, that the petitioner accepts the liability to IGST as the invoice is raised.
Maharashtra Appellate Authority For Advance Ruling in GST held that the additional/penal interest recovered from customers against delayed payment of monthly installments of the loan would be exempt from GST.
The Appellate Authority For Advance Ruling West Bengal in the case of foreign company, having registered branch in India entered into a maintenance contract with company in India has held that supply of service by the Vendor aboard qualifies as import of service and GST is payable on such import of service by recipient under reverse charge mechanism.
GST Calendar – December 2020
| Nature of Compliance | Due Date |
| GSTR-1 November’ 2020 turnover more than 1.5 cr | December 11, 2020 |
| GSTR-6 – November’ 2020 Input Service Distributor | December 13, 2020 |
| GSTR – 3B November’ 2020 turnover more than 5 Cr | December 20, 2020 |
| GSTR-5 November’ 2020 Non-Resident Taxable Person | December 20, 2020 |
| GSTR-5A November’ 2020 OIDAR Service Provider | December 20, 2020 |
| GSTR-3B November’ 2020 turnover upto 5 Cr | December 22/24, 2020 |
| GSTR 9 – FY 2018-19 annual aggregate turnover more than Rs. 2 cr | December 31, 2020 |
| GSTR 9C – FY 2018-19 annual aggregate turnover more than Rs. 5 cr | December 31, 2020 |
| GSTR-4 – Annual Return, Composition Dealer FY 2019-2020 | December 31, 2020 |