Department digging more information from large taxpayers
Upcoming Changes in GSTR 1
- If aggregate turnover is more than 5 cr. in preceding financial year, it is mandatory to report 6 digit HSN code and mandatory reporting of all supplies.
- If aggregate turnover is upto 5 cr. then minimum 4 digit reporting of HSN code and mandatory reporting of all B2B & export supplies (including supplies to SEZ units & deemed exports) and optional reporting of HSN code for all the B2C supplies.
- Additional column of rate of tax is added in table no. 12 thus HSN code details will reported rate wise.
Recent Judgments
Honorable High Court of Gujarat
- During search / inspection under section 67 of CGST Act,2017, no recovery can be made by cash , cheque, e payment or adjustment of ITC.
- Even if assesse make voluntary payment by filing form DRC-03, the same should be done on the next day after the end of search proceedings.
- Facility of filing grievance shall be made available to the assesse after the search proceedings to address if the assesse was forced to make payment.
- If the grievance is filed by the assesse and officer is found to have acted in defiance of the aforestated directions, then strict action shall be initiated against the concerned officer.
Appellate Authority for Advance Ruling – Karnataka
Activities of liaison office of foreign company establishing its place of business in India are not liable for GST
The foreign company is a ‘person’ by the virtue of clause (h) of section 2(84) of the CGST Act. However, the liaison office is not recognized as a separate legal entity in India and is registered with the registrar of company in the same name as the parent foreign company. Hence, it doesn’t have a separate legal existence as per law.
Since , the foreign company and its liaison office in India cannot be treated as different persons but as one legal entity, therefore the activities of liaison office is in the nature of service rendered to self . The services rendered to oneself is outside the purview of ‘supply’ under GST.
(The activities of liaison office are not a ‘supply’ under section 7(1)(a) of the CGST Act and will not be covered under the ambit of clause 2 of Schedule I of the Act.
Appellate Authority for Advance Ruling – Karnataka
Renting of e-bikes/bicycles without the operator is classified under HSN 9973 – Leasing & Renting of Goods.
Renting of e-bikes/bicycles provides the access of the vehicle to the rider. However, there is no transfer of any interest in the vehicle to the rider. As per the terms of agreement, it is seen that the vehicle is always under the physical control of the transferor (i.e. the rider can access the vehicle for designated time & in the designated area allowed). Therefore, there is no transfer of right to use the goods and hence it can to be classified under SAC 9973 – leasing & renting of goods without operator.
The appropriate correct entry is SL.no. 17(vii)(a) i.e. Leasing or Renting of goods and the rate of tax will be same as applicable on the supply of like goods involving transfer of title in goods.
GST Calendar – March 2021
| Nature of Compliance | Due Date |
| GSTR- 7– February’ 2021 tax deducted at source | March 10,2021 |
| GSTR-1 February’ 2021 turnover more than 5 cr. | March 11, 2021 |
| IFF- Invoice furnishing facility ( Availing QRMP) February’2021 | March 13, 2021 |
| GSTR-6 – February’ 2021 Input Service Distributor | March 13, 2021 |
| GSTR – 3B February’ 2021 turnover more than 5 Cr | March 20, 2021 |
| GSTR-5 February’ 2021 Non-Resident Taxable Person | March 20, 2021 |
| GSTR-5A February’ 2021 OIDAR Service Provider | March 20, 2021 |
| GSTR-3B February’ 2021 under QRMP scheme | March 22,2021 |
| GSTR 9 – FY 2019-20 annual aggregate turnover more than Rs. 2 cr. | March 31, 2021 |
| GSTR 9C – FY 2019-20 annual aggregate turnover more than Rs. 5 cr. | March 31, 2021 |