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Complete Assurance, Taxation & Business Solutions for Corporates
CGA Legal is a knowledge Initiative of Chitresh Gupta & Associates [CGA], one of the leading Chartered Accountant firms in the National Capital Region. It is a Peer Reviewed Chartered Accountant The firm is a hub of multi-skilled professionals specializing in providing Management & Taxation consultancy to the corporates.
CGA with the objective of providing quality services to corporate and acting as a reliable partner in the pursuit of their objectives.
The Firm believes in providing synergy to the client’s business by providing end to end solutions within the horizon of Accounts, Finance & Taxation. The firm is also a corporate member of PHD Chamber of Commerce & Industry.
We believe in upholding the highest standards of business ethics with a dedicated commitment to total quality output. We have built....
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UOI versus Filco Trade Centre ....
UOI versus Filco Trade Centre Pvt Ltd [Supreme Court Facts: The Revenue filed SLP before the Supreme Court as various High Courts had allowed writ petitions filed by the registered taxpayers seeking directions to avail Transitional Credit beyond the statutory time limit. Held: GSTN is directed to open a common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
Time Limit to avail ITC for FY....
As per Section 16(4) of the CGST Act, 2017, a registered person shall not be entitled to take the input tax credit in respect of any invoice or debit note for the supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Correspondingly, the taxpayers need to be cau
Reduction in monetary limit fo....
The taxpayers having aggregate turnover exceeding Rs. 10 crores are required to generate E-Invoice w.e.f. 1st of October 2022 earlier the turnover limit for issuing E-Invoice for the taxpayers was 20 crores which have been amended vide Notification 17/2022 – Central Tax dated 01-08-2022. Thus, all the taxpayers having aggregate turnover exceeding 10 crores in any of the preceding FY beginning from 2017-18 to FY 2021-22 is required to issue e-invoice.
Opening of GST Common Portal f....
In case of UOI versus Filco Trade Centre Pvt Ltd bearing SLP (C) nos. 32709-32710/2018, Honorable Supreme Court directed GSTN to open the GST common Portal for availing Transitional Credit through TRAN-1 and TRAN-2. In order to comply with the Order of Supreme Court, GSTN would open the common portal for filing transitional credit through TRAN-1 and TRAN-2 w.e.f. 01/10/2022 to 30/11/2022. CBIC vide Circular No. 180/12/2022-GST dated 09-09-2022 clarified that the applicant may
Notified amendment in time lim....
Finance Act, 2022 provided for following changes in CGST Act, 2017 relating to amendment in time limit for availing ITC, issuing credit notes and the last date of making amendments in GSTR-1 and GSTR-3B. These changes have been made applicable vide Notification 18/2022-CT dated 28-09-2022 w.e.f. 1st October 2022. S. No.
Interpretation of term ‘proc....
M/s. Shalby Limited, (Shalby Hospital) [AAAR Gujarat] Facts: The applicant sough Advance Ruling on certain issue with Gujarat AAR. After pronouncing the ruling, the GAAR received a letter from the Additional Commissioner of State Tax (Enforcement), stating that the appellant was issued GST DRC-01A by the state tax authorities regarding commencement of investigation against them on the issue raised by them in their application for ad
CBDT Proposes to Introduce Com....
CBDT proposes to introduce a common ITR by merging all the existing returns of income except ITR-7 as the current ITRs are in the form of designated forms wherein the taxpayer is mandatorily required to go through all the schedules, irrespective of the fact whether that particular schedule is applicable or not and this increases the time taken to file the ITRs. The current ITR-1 and ITR-4 will continue. This will give an option to such taxpayers to file the return e
Sequential Filling of GSTR-1 &....
The Central Government has amended Section 37 & Section 39 of CGST Act 2017 vide Notification No. 18/2022–Central Tax dated 28th September, 2022 with effect from 01 October, 2022. According to section 37(4) of CGST, Act, a taxpayers shall not be allowed to file GSTR-1 if previous GSTR-1 is not filed and as per sec 39(10) a taxpayer shall not be allowed to file GSTR-3B if GSTR-1 for the same tax period is not filed. These changes are being
Whether receipt of liquidated ....
M/s. Achampet Solar Private Limited [AAAR, Telangana] Held: The CBIC has issued Circular No. 178/10/2022-GST dated 3.8.2022 related to GST applicability on liquidated damages. As per the circular where the amount paid as ‘liquidated damages’ is an amount paid only to compensate for the injury, loss, or damage suffered by the aggrieved party due to breach of the contract and there is no agreement, express or implied, by the aggrieved party receiving the liquidated damages, to do or
Admissibility of Input Tax Cre....
M/s Bambino Pasta Food Industries Private Limited [AAR Telangana] In the instant case, during the COVID time applicant donated oxygen plant to AIIMS hospital. Assessee submission that CSR activity is to be considered as "used or intended to be used in the course or furtherance of business" as CSR expenditure is mandatorily required to be incurred to comply with the Companies Act, 2013 Held: Expenditure made towards corporate responsibility under
Effect provided in GSTR-9 to b....
CBIC has come up with Notification No. 22/2022-Central Tax dated 15-11-2022, making the changes in Form GSTR-9 to be filed for the FY 2021-22 relating to the effect of amendment in provisions of the time limit for availing ITC and making amendments in GST returns till November 2022. For FY 2021-22, Part V of GSTR-9 shall contains the details of particulars of transactions for the previous financial year but declared in the Returns for the period April, 2022 to October, 2022 fi
Aggrieved Person can be the co....
Mehndihasan Rahemtulla Hariyani versus Deputy Commission of Revenue [Calcutta High Court] Facts: The Deputy Commissioner initiated a proceeding under Section 129 of the CGST Act, 2017 against the driver/person-in-charge of the vehicle. W.r.t the same, the petitioner’s proprietorship concern namely, M/s Akash Trading Co. filed an appeal under
CBIC empowers Competition Comm....
Notification No. 23/2022-Central Tax and Notification No. 24/2022-Central Tax both dated 23-11-2022 CBIC vide Notification No. 23/2022-Central Tax dated 23-11-2022, has empowered Competition Commission of India established under section 7(1) of the Competition Act, 2002, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or bot
GST on amount recovered from e....
M/s. Tube Investment of India Limited [AAR Uttarakhand] Held: It has been established that the supply of food in the canteens are 'Supply of Service' by the applicant. The third party vendor has entered into agreement with the applicant for running of canteen in their unit and is paid service charges which is a supply made by the third-party-vendor to the applicant. The supply of food by the employer, i.e. the applicant to their employees is
GST Compliance Calendar - Dece....
Statutory Due Date Type of Return/ Form Period Type of Taxpayer 10-12-2022 GSTR-7 November 2022 TDS Deductor 10-12-2022 GSTR-8 November 2022 E-C
Extension of time limit for fu....
Notification No. 25/2022-Central Tax dated 13-12-2022 The time limit for furnishing the details of outward supplies in FORM GSTR-1 for the tax period November, 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladut
High Court allowed refund on G....
Manappuram Finance Ltd. Versus Assistant Commissioner [Kerala High Court] The taxpayer paid GST on notice pay recovery made from the departing employees. However, the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Circular No. 178/10/2022-GST dated August 3, 2022, clarified that GST is not payable on notice pay recovery. The taxpayer, therefore, claimed back the GST earlier paid on such notice pay recovery. The Department as well as
Sale of independent part of a ....
Capfront Technologies Pvt. Ltd. [AAR, Karnataka] Facts: The applicant own a mobile application, developed and owned by them, called as “LoanFront”, which is a Fintech product and is used as a digital platform to facilitate lending of short term personal loans; they intend to transfer the said mobile application software to their wholly owned subsidiary M/s Vaibhav Vyapaar Private Limited (WPL). In view of the above, the applicant has sought advance rulin
Permission to rectify the GSTR....
M/s. Orient Traders Vs Deputy Commissioner of Commercial Taxes (Audit) -3 [Karnataka High Court] Facts: The petitioner had imported certain goods. In July 2017 and March 2018 and due to oversight, the ITC amount was claimed in Column No. 4A(5) instead of claiming it under Column No. 4A(1) in Form GSTR-3B. The error commi
New Functionalities made avail....
Automation of Drop Proceedings for taxpayers whose registration suspended upon issuance of SCN in Form GST REG17. The registration of a taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B and are issued with a system generated notice for cancellation in Form GST REG-17. This was implemented on the portal
New Functionalities made avail....
Re-compute Interest button in Table 5.1 of Form GSTR-3B: It enables the taxpayers to re-compute interest in case they feel there is any discrepancy in the system computed interest. Enabling validation at 4 digit HSN declaration in Table-12 of GSTR-1: Taxpayers with AATO up-to Rs.5 crores have to mandatorily enter minimum 4 digits of HSN. A warning message shall be displayed if less than 4 dig
New Functionalities made avail....
Label change in Statement 1 of RFD 01 for Refund on account of ITC accumulated due to Inverted Tax: In terms of the notification 14/2022, dated 05.07.2022 the column “Tax payable on such inverted rated supply of goods and services “ has been substituted with “Tax payable on such inverted rated supply of goods and services * (Net ITC/ITC availed on inputs and input services)” in statement 1 of Form GST RFD-01 filed for refun
High Court allowed revocation ....
Rohit Enterprises Versus Commissioner State GST Aurangabad [Bombay High Court] Facts: Since the petitioner had undergone angioplasty, and the firm suffered financial set back in pandemic situation, GST returns from August 2021 could not be filed. Resultantly, the Proper Officer cancelled the registration of the petitioner. The Dy. Commissioner/State Tax (Appeal), rejected the appeal on the ground of limitation. Held: The provisions of GST
Mandatory reporting of Six dig....
Advisory: GST E-Invoice System As per the Notification No.78/2020 – Central Tax dated 15th October, 2020 , it is mandatory for the taxpayers to mention 6-digit HSN Codes for their outward supplies having AATO more than Rs 5 Crores. After a few weeks of time , e-Invoice System will not accept 4-digit HSN codes. The date for blocking e-Invoice
Transfer of Electronic Cash Le....
GST Portal Update The option to transfer the amount in the Electronic Cash Ledger from one GSTIN to another GSTIN having the same PAN through Form GST PMT-09 has been made effective on GST Portal. This has been made to comply with Rule 87(14) of CGST Rules, 2017 which provides that a registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electron
Perquisites provided by the 'e....
M/s. AIA Engineering Limited [AAR, Gujarat] Facts: The applicant has filed this application for advance ruling in relation with the following questions: Whether GST is applicable on the amount representing the employee's portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee. Whether the Company is eligible to take the ITC
Proceedings under Section 74 c....
M/s Naarjuna Agro Chemicals Pvt. Ltd. Versus State of U.P. and another [Allahabad High Court] Facts: Short question which is raised in the present petition is as to whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not ? Held: The scrutiny pr
Deferment of Implementation of....
GSTIN Advisory Dated: 06-May-2023 It was decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than or equal to 100 crores. To ensure timely compliance, taxpayers in this category was not be allowed to report invoices older than 7 days on the date of reporting. Now, it is to inform the taxpayers that it has been decided by the competent authority to defer the imposition of ti
Facility to opt for the paymen....
Notification No. 05/2023-CT(R) dated 09-May-2023 As per Notification No. 03/2022-CT(R), the rate of tax on GTA services had been rationalized and an option to pay the tax under forward charge @ 5% or 12% [CGST + SGST] has been provided to GTA service provider. This option by GTA to itself pay GST on the services supplied by it during a Financial Year must be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financ
Reduction in Monetary Limit fo....
Notification No. 10/2023-Central Tax dated 10-May-2023 The taxpayers having aggregate turnover exceeding Rs. 5 crores are required to generate E-Invoice w.e.f. 1st of August 2023. Earlier the turnover limit for issuing E-Invoice for the taxpayers was 10 crores which had been provided vide Notification 17/2022 – Central Tax dated 01-08-2022. Thus, all the taxpayers having aggregate turnover exceeding 5 crores in any of the preceding FY begin
Update on Enablement Status fo....
As per Notification No. 10/2023 - Central Tax dated 10th May 2023, the threshold for e-Invoicing for B2B transactions has been lowered from Rs 10 crores to Rs 5 crores. This change will be applicable from 1st August 2023. To this effect GSTN has enabled all eligible taxpayers with an AATO Rs 5 crores and above as per GSTN records in any preceding financial year for e-Invoicing. These taxpayers are now enabled on all
High Court upholds the Constit....
Thirumalakonda Plywoods versus The Assistant Commissioner – State Tax Anantapur [Andhra Pradesh High Court] The petitioner prays for writ of mandamus declaring: Whether by virtue of imposition of time limit for claiming ITC, Section 16(4) of the CGST Act violates Article 14, 19(1)(g) and 300A of the Constitution of India? Whether Section 16(2) of the CGST Act, would prevail over section 16(4) of CGST Act, and thereby if the conditi
E-way Bill Update: New HSN Cod....
As per the Notification No. 78/2020 dated 15th Oct 2020, the tax payers, having Aggregate Annual Turnover (AATO) above Rs 5 Crore, shall use atleast 6 digit HSN code in the e-Invoices and e-Way bills and other tax payers shall use atleast 4 digit HSN code in E-Invoices and E-Way Bills. Most of the tax payers are already following this, other tax payers are requested to adapt to the change and comply by the due date. This will be made Manda
Introducing Electronic Credit ....
GSTIN Update Dated: 31-08-2023 “Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B so as to enable the taxpayers in reporting correct information regarding ITC availed, ITC reversal, ITC re-claimed and ineligible ITC. The re-claimable ITC earlier reversed in Table 4(B)2 may be subsequently claimed
Advisory on New Time limit for....
It is to update the taxpayers that it has been decided by the GST Authority to impose a time limit of 30 days for reporting of invoices from date of invoice, on e-invoice portals. This time limit is applicable for taxpayers with AATO greater than or equal to 100 crores. Hence, the taxpayers in this category will not be allowed to report invoices older than 30 days on the date of reporting. Please note that this restriction will apply to the all document types for wh
Geocoding Functionality for th....
GSTIN Update Dated: 19-09-2023 GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories. This builds upon the geocoding functionality earlier implemented for the principal place of business, operational since February 2023. Here is a brief guide on how to utilize this feature:
Facility for the e- commerce o....
GST Portal Update dated 12-Oct-2023 GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons. The details of the APIs are as f
Facility of enrolment for supp....
GST Portal Updated dated 12-Oct-2023 In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO). GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the p
Advisory on the functionalitie....
Filing of Online Declaration in Annexure V and Annexure VI for the existing GTA Taxpayers: As per the Notification No. 06/2023-Central Tax (Rate), dated 26.07.2023, the option by GTA to pay GST on Forward Charge mechanism or the Reverse Charge mechanism respectively on the services supplied by them during a Financial Year shall be exercised by making a declaration in Annexure V or Annexure VI from the 1st January of the current Financial Year till 31st March of the
Analysis of Recommendations and Changes w.r.t. the...
48th GSTC Meeting has brought about various significant recommendations and clarifications i
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Analysis of Changes made effective from 1st Octobe...
Changes made in Provisions relating to Input Tax Credit. Two Way Matching Concept / New
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Renting of Residential Dwelling - Impact of Tweaki...
Shelter is a basic human need crucial for survival. It provides security, personal safety and pro
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Healthcare Industry under GST Net – Withdrawal o...
Healthcare Industry is one of the most prominent and significant industries around the globe. Hea
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Analysis and Implication of Changes made in GTA Se...
In the abundance of changes took place to comply with the recommendations of the recently held 47
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Summary of change in Rates of various goods and/or...
47th GSTC Meeting has made a series of recommendations. Pursuant to them, CBIC has already issued
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Impact of GST on Renting of Residential Dwelling a...
Shelter is a basic human need crucial for survival. It provides security, personal safety and pro
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Comparison of Relaxations in Reporting Requirement...
The CBIC had issued Notification No. 14/2022-Central Tax dated 06-07-2022 in order to simplify th
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Amendments made in GSTR-3B post 47th GSTC MeetingA...
The process of return filing under GST has been simplified over the period. With effect from Dece
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Refinement in formula for claiming refund of ITC i...
As per Section 54(3) of CGST Act, 2017 subject to the provisions of sub-section (10), a registere
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Levy of IGST under RCM on Ocean Freight held Uncon...
With the passage of almost 5 years of GST, there have been many areas where there has been disput
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FY 2021-22 Ending Activities in GST...
Indirect Tax proposals made through Budget 2022 indicate the intent of the government to tighten
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Analysis of Changes Effective from 01-01-2022...
In the recent days, CBIC has come up with certain changes that are effective from 1st January 202
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Refund of Tax paid under wrong head – Controvers...
In the abundance of decisions taken in the recently held 45th GST Council Meeting, one of the imp
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GST Actionable for September 2021...
September 2021 marks an important month for completion of major compliances under Goods & Ser
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Do you want to assure your ITC: Steps to be taken ...
Sec 16 of CGST Act allows ITC to be availed on all goods and/or services which are used or intend
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Recent Important GST Updates for Taxpayers to Know...
Rule 60(7) of CGST Rules-2017 prescribes for generation of auto-drafted statement containing the
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FY 2020-21 Ending Chores in GST...
Since, we are approaching towards the end of FY 2020-21 and ushering towards new financial year,
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Analysis of Proposed Amendments in GST in Budget 2...
Budget 2021 is hailed as a very development-oriented budget which aims for creating and augmentin
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ITC Statement Form GSTR-2B...
The GST Council, in its 39th meeting held at New Delhi on 14th March 2020 has deferred the implem
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"Interest on Delayed Payment of Tax – on Gross o...
There has been a big controversy that whether interest on delayed payment of tax has to be paid o
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Latest Articles & News
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CGA Legal GST Webinar - Analysis of Changes made in GSTR-3B..
Presentation of webinar held on 13-July-2022 on the topic "Changes in GSTR-3B – Analysis of Change along with Actionable for Industry"...
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Amendments made in GSTR-3B post 47th GSTC Meeting
Amendments made in GSTR-3B post 47th GSTC Meeting dated 09-07-2022 - Analysis and Challenges to be faced by Industry...
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Synopsis of the Non-Tariff Notifications and Circulars
Synopsis of the Non-Tariff Notifications and Circulars issued to Implement the recommendations of the 47th GST Council Meeting...
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GST Newsletter - April 2024 - Issue-II
Dear All, Presenting our GST Newsletter - April 2024 - Issue-II.
CGA Legal Live Meet - Analysis of the GST proposals in Budget 2022
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CGA Legal GST Webinar - 04-Feb-2022 - Analysis of the GST proposals in Budget 2022
CGA Legal GST Meet: Recent Significant Developments under GST
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