In order to implement this non-intrusive means of compliance verification, CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers this week. This module will enable the officers to carry out scrutiny of GST returns of Centre Administered Taxpayers selected on the basis of data analytics and risks identified by the System.
G.S.R…..(E).- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:- In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words “ten crore rupees”, the words “five crore rupees” shall be substituted.
[Para 3] …. It was agreed that a nation-wide effort in the form of a Special Drive should be launched on All-India basis to detect such suspicious/ fake registrations and to conduct requisite verification for timely remedial action to prevent any further revenue loss to the Government. It was decided that common guidelines may be issued to ensure uniformity in the action by the field formations and for effective coordination and monitoring of the action taken during this Special Drive. Accordingly, the following guidelines are issued for such concerted action on fake dealers/ fake billers in a mission mode: (i) Period of Special Drive: A Special All-India Drive may be launched by all Central and State Tax administrations during the period 16th May 2023 to 15th July 2023.
Hon’ble CESTAT allowed the appeal of assessee by giving reference of the decision of the Apex court in Union of India vs. ITC Limited – 1993 (67) ELT 3, wherein it has been observed “just as an assessee cannot be permitted to evade payment of rightful tax, the authority which recovers tax without any authority of law cannot be permitted to retain the amount merely because the tax payer was not aware at that time”. I, therefore, conclude that the authorities below have wrongly arrived at the decision that the refund claim was made by the appellant on 29.04.2019 and the same was barred by time, being beyond the period of one year from the date of reassessment on 24.02.2018, for the reasons set out herein above.
Hon’ble CESTAT held that pre-delivery inspection charges are includible in the assessable value when such pre-delivery inspection is mandatory and an essential condition for the sale of the goods. However, it is observed that in the case the pre-delivery inspection is not a mandatory one. It was conducted only at the instance of the customer and the customer has reimbursed the same charges paid by the Appellant to the inspection agency. There is no evidence available on record to establish that the Appellant has collected any amount over and above the inspection charges initially paid by them to the inspection agency. In the absence of any such evidence, it cannot be held that the inspection charges are additional consideration received in connection with the sale of the goods and includible in the assessable value. Accordingly we hold that the inspection charges in this case are not includible in the assessable value and hence the demand is not sustainable.
Hon’ble AAR pronounced ruling that “Chromecast with Google TV” cannot be treated as an altogether generically different product qualifying for a different classification under Customs Tariff Act, 1975. Hence it is hold that, against the claim of the applicant, as declared at Sr. No. 11 of the CAAR-1 application, the matter of classification of their own similar device is pending decision before honourable Tribunal, CESTAT. Accordingly, in view of provisions of Section 28-I of the Customs Act, 1962, I refrain from passing an order till the matter in dispute has been settled.
Hon’ble AAR pronounced ruling for GST Rate on Bonus for Employees of Company Providing Canteen Services paid by recipient as under:
| 1.Which rate has to be taken for Reimbursement of bonus? | It is 5% on the entire bonus amount if no commission is taken/deducted, in the capacity as an intermediary, from the amount transferred by the service recipient as detailed in point no.9.11. It is 18% on the commission if he takes/deducts commission on the bonus amount as an intermediary and 5% on the rest of the bonus amount as detailed in point no. 9.10. |
| 2. Whether they have to charge same GST rate as applicable for their main service of Canteen Service also for bonus reimbursement. | It is detailed in the above points 9.10 and 9.11 for the reasons discussed supra. |
| 3. If they have to charge the same GST rate as like Canteen Service, please specify the provision, on what basis they have to charge 5%, instead of 18% ? | It is detailed in the above points 9.5, 9.10 and 9.11. |
Weekly Newsletter GST Law and Other indirect Taxes [May, 2023] GST Updates, GST Circular and Notification, GST AAR Ruling, GST Weekly Updates
