# *GST Council* unveiled the draft of 46 changes proposed to the GST law before they are introduced in the upcoming monsoon session of parliament.
# *ICAI* introduces Unique Document Identification Number (UDIN) to be generated for documents / certificates issued by CA's. UDIN is a unique number, which will be generated by the system for every document certified / attested by a CA and registered with the UDIN portal available at https://udin.icai.org/.
# *MCA*: e-form DIR-3-KYC (Directors KYC) to be filed by 30th April every year. For the individual who has DIN as on 31.03.2018, the due date is 31 AUG 2018.
# *GST*: Mere inclusion of Rakhi in a Puja Thali does not make it an integral and essential part of Puja Samagri - Rakhi is not exempt from GST – AAR, WB in M D Mohta (2018 (7) TMI 390).
# *GST*: Levy of GST - job-work - Whether the processing of goods belonging to another person qualifies as job work even if it amounts to manufacture? - Held Yes – AAR, Maharashtra in JSW Energy Ltd. (2018 (7) TMI 511).
# *IT*: Reopening of assessment - validity of reasons to believe - Just by stating 'absence of information', the Respondent revenue cannot get over the jurisdiction bar. - Notice u/s 148 is without jurisdiction - Goa State Co-Op. Bank Ltd. Vs ACIT (2018 (7) TMI 464 - Bombay HC).
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Due dates in the month of July 2018:
1.GSTR-3B (Jun 2018)-Jul 20th, 2018
2.GSTR-5 (Jun 2018)-Jul 20th, 2018
3.GSTR-6 (Jul'17 - Jun'18)- Jul 31st, 2018
4.GSTR-4 (Apr-Jun, 2018)-Jul 18th, 2018
5.GSTR-5A (Jun 2018)-Jul 20th, 2018
Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Crores- GSTR-1 (Apr-Jun, 2018)-Jul 31st, 2018
Turnover exceeding Rs. 1.5 Crores or opted to file monthly Return GSTR-1 (Jun 2018)- Jul 10th, 2018
ICAI UDIN: Advanced Solution for Document Verification: Every certificate issued by CA is required to be registered . FAQ on UDIN https://udin.icai.org/FAQ-UID.pdf
PROCESS UDIN of https://udin.icai.org/UDIN%20Process%20Flow.pdf
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Govt releases Draft Proposals for GST Laws Amendment, Invites Comments from Public* [Read Proposals]
Read more at: http://www.taxscan.in/govt-draft-proposals-gst-amendment-comments-public/25599/
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ICAI to keep Records of Attestations by Chartered Accountants*
Read more at: http://www.taxscan.in/icai-attestations-chartered-accountants/25605/
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GST applicable on Non-Tariff Charges in Electricity Bill: AAR* [Read Order]
Read more at: http://www.taxscan.in/gst-applicable-non-tariff-charges-electricity-bill-aar/25618/
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Brand Owner liable to pay GST on ‘ Surplus Profit ‘ from Manufactures: AAR* [Read Order]
Read more at: http://www.taxscan.in/brand-owner-gst-surplus-profit-manufactures-aar/25627/
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Concessional GST rate on Supply of Scientific and Technical Equipments to Research Institutions not applicable to Intra-State Supplies: AAR* [Read Order]
Read more at: http://www.taxscan.in/concessional-gst-rate-supply-scientific-technical-equipments-research-institutions-intra-state-supplies-aar/25620/
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46 GST law amendments likely; employers may get to claim input tax credit:
Employers will soon be able claim input tax credit on facilities like food, transport and insurance provided to employees under any law, once the proposed amendments to the GST Act are approved by Parliament and the state legislatures. READ MORE-
http://www.gststation.in/46-gst-law-amendments-likely-employers-may-get-to-claim-input-tax-credit/
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Not all Rakhis exempted from GST, Designer Rakhis are Taxable: AAR* [Read Order]
Read more at: http://www.taxscan.in/rakhis-exempted-gst-designer-rakhis-taxable-aar/25635/
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The Division Bench of Delhi High Court has held that writ petition shall lie for waiver/reduction of mandatory pre deposit which is required to be deposit as a condition precedent for filing an appeal. The Petition shall lie where pre- deposit will lead to financial breakdown and irreparable harm ro the appellant when appellant case fall in the category of extremely good case. Shubh Impex Vs UOI 2018(14)GSTL 4 Delhi.
Note: The same principal shall also apply in the GST regime where appeals are filed under Section 107 and 112 of GST Act where deposit of 10% and 20% required to be made before the First and Second Appellate Authority respectively.
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The AAR has held that supply of motor vehicle as a scrap was held to be sale in furtherance of business though company was engaged in the business of movement of cash in a vehicle and hence subject to GST. CMS Info Systems Ltd 2018(13)GSTL 486 AAR.
The AAR has held sovereign functions discharged by the municipal corporation are outside purview of GST. Further any activities provided by Government to commercial entity subject to GST. In this case road restoration charges claimed by municipal corporation were held to be subject to GST. Reliance Infrastructures Ltd 2018(13)GSTL 448 AARGST.
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Revisiting the tax implications in GST for Sale of business done by way of demerger, slump sale or asset sale as going concern*
Entry 2 of Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 provides an exemption from GST for "services by way of transfer of going concern, as a whole or an independent part thereof". Similar exemption was available also in service tax regime.
The transfer of going concern as a whole or independent part thereof is a pre-requisite for claiming exemption in respect of such transaction. The transaction would be liable to GST at 18%where the transfer is not of going concern or independent part thereof.
Transfer of 'going concern' would mean transfer of a running business along with immovable properties, goods, debtors, other business assets, unexecuted orders, rights and obligations of existing contracts, employees, etc. Usually, the transfer of going concern would enable the transferee to carry on same business independently.
The GST legislation grants exemption in respect of transfer of entire going concern as a whole and also independent part thereof. The slump sale or transfer of going concern is a composite supply consisting of business and all tangible / intangibleassets and properties and liabilities attached to such business.
The pre-dominantintention of transferor and transferee should be the transfer of the running business and not sale of assets.
The legislative purpose is to distinguish between pure sale / transfer of assets and sale / transfer of business and to grant exemption where in pith and substance the transfer is that of business. The tax authorities would be within its rights to examine whether the transaction is that of sale of assets or sale of business.
The onus to prove that the transfer is of business and not of assets would be on the transferor. Even under INDAS 103-Business Combination, the standard requires that the assets acquired and liabilities assumed constitute a Business. If the assets acquired are not a Business, then the transaction or the asset would construe as asset acquisition and will be accounted appropriately under applicable Ind AS including Ind AS 16-Property, Plant and Equipment/ Ind AS 38 Intangible Assets.
#*Recently, Authority for Advance Ruling (AAR), Rajashri Foods (P.) Ltd., In re Karnataka [2018] 93 taxmann.com 417 (Kar.) in case of Rajashri Foods Private Limited have occasion to deal with this issue*. In this case it was proposed to transfer one of three units along with fixed assets, stock in trade, receivables etc. and also bank and trade liabilities relating to such unit for lump sum consideration. AAR held transaction is that of transfer of business of one of the units. This is transfer of independent part of going concern and is entitled to exemption.
It is, therefore, imperative that business transfer agreement implies that the business getting transferred is on a going concern basis and same can be independently carried on by the transferee. Practically, transfer of independent business unit may not pose difficulty. However, challenge could arise in case of transfer of one of the businesses where such business is interdependent on other businesses of the transferor.
Quite often non-compete clause is cited and consideration is attributed for it in business transfer agreement in order to protect the interest of the purchaser. Under erstwhile Service Tax regime and also in GST regime, the consideration ascribed for such non-compete is liable to tax as it is considered as consideration for deemed service. If separate consideration is not ascribed for non-compete, it is part of agreed consideration for transfer of business. The same would be part of composite arrangement not liable to GST.
#*Proposed Amendment in Section 34(1) of CGST Act to issue consolidated Credit/Debit Note*
A credit/debit note which is issued by the registered person is required to be issued invoice-wise, which is sometimes highly impractical to correlate with one to one underlying invoice. This causes avoidable compliance burden for taxpayers.
🐌it is proposed to allow issuance of consolidated credit/debit which is in line with the best international practices.
🐌The amendment seeks to permit a registered person to issue
consolidated credit /debit notes in respect of multiple invoices
issued in a Financial Year without linking the same to individual invoices to reduce the compliance burden for taxpayers.
🐌This amendment is taxpayer friendly and expected to bring relief.
🐌The proposed Amendment will require Parliament approval and State Legislatures assent for their respective sgst act.
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GST applicable on Non-Tariff Charges in Electricity Bill: AAR* [Read Order]
Read more at: http://www.taxscan.in/gst-applicable-non-tariff-charges-electricity-bill-aar/25618/
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# *GST*: *Fraudulent issuance of tax invoices under GST* - allegation of business of generating and selling of fake tax invoices to various entities without supplying the underlying goods or services - *Bail granted subject to deposit of 39 crores* - Sanjay Bhuwalka, Neeraj Jain Vs. Union of India (2018 (7) TMI 589 – Kol HC).
# *ICAI* announces option to opt Polling Booths in Bengaluru, Chennai, Delhi/New Delhi, Kolkata and Mumbai Cities in the next Elections to the CC & RCs of ICAI scheduled to be held on 7th & 8th DEC 2018 in cities having more than 2500 members and on 08 DEC 2018 at all other places.
# *MCA* has notified the Companies (Acceptance of Deposits) Amendment Rules, 2018 which shall come into force from 15.08.2018. According to the amendments, Certificate of statutory auditor of the company is required to be attached in form DPT-1.
# *NSE*: In continuation of earlier circular dated 27.01.2017 whereby all members were required to identify their KMP(s) and update their PAN details along with the PAN details of their Directors on the Exchange system.
# *IT*: If the property was acquired on behalf of another person and thereafter transferred to such another person, then there cannot be any capital gain in the hands of the assessee - Commission income on this transaction is to be estimated at 2% - Aju Abdurrahiman & Anr Vs. ITO (2018 (7) TMI 578 - ITAT Cochin).
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*Consent Fee paid to SEBI for Non-Compliance of Guidelines is Business Expenditure: ITAT* [Read Order]
Read more at: http://www.taxscan.in/consent-fee-sebi-non-compliance-guidelines-business-expenditure-itat/25655/
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CBDT Chairperson expressed disappointment that a special drive launched in this regard in 2015 had failed to achieve its mandate of resolving taxpayers' grievances and was under-utilised.Now he has issued a stern directive to IT offices asking them to curb "high-pitched" assessments against taxpayers and ensure that AO who issue such irrational orders are transferred and face disciplinary action.
46 GST law amendments likely; employers may get to claim input tax credit on food, transport, and insurance provided to employees under any law, once the proposed amendments to the GST Act are approved by Parliament and the state legislatures.
MCA notified DIR-3 KYC vide Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2018 While filing DIR-3 KYC form use PAN based DSC in case of Indian Nationals i.e., DSC should contain PAN as specified in the form.
MCA has notified the Companies (Acceptance of Deposits) Amendment Rules, 2018 which shall come into force from 15-08-2018. Now Certificate of statutory auditor of the company is required to be attached in form DPT-1.
RBI introduced online application namely “Foreign Investment Reporting and Management System” (‘FIRMS’), for implementation of the Single Master Form (‘SMF’), containing 9 reports would be made available w.e.f. August 1, 2018;
IBBI has notified revised norms for IRP paving the way for home buyers to seek relief as financial creditors, putting in place clear timelines to be followed by RP and permitting withdrawal of insolvency applications subject to certain conditions.
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CBDT issues Advisory on Presumptive Taxation Scheme for Small Taxpayers*
Read more at: http://www.taxscan.in/cbdt-presumptive-taxation-scheme/25666/
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*Amount Paid for Higher Education of Directors’ Son not Business Expenditure: Bombay HC denies IT Deduction to Company* [Read Judgment]
Read more at: http://www.taxscan.in/amount-paid-higher-education-directors-son-business-expenditure-bombay-hc/25693/
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*Breaking: GST Evasion by issuing Fake Invoices: Calcutta HC grants Bail to Accused Persons* [Read Order]
Read more at: http://www.taxscan.in/gst-evasion-issuing-fake-invoices-calcutta-hc-grants-bail-accused-persons/25728/
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Key check points for professionals while certifying the e-form DIR-3 KYC
https://studycafe.in/2018/07/key-check-points-for-professionals-while-certifying-the-e-form-dir-3-kyc.html
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TDS Rates Chart for FY 2018-19 | AY 2019-20 https://studycafe.in/2018/04/tds-rates-chart-for-fy-2018-19-ay-2019-20.html
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ICAI Issued Exposure draft of new AS 19, Employee Benefits issued in line with Ind AS https://studycafe.in/2018/07/icai-issued-exposure-draft-of-new-as-19-employee-benefits-issued-in-line-with-ind-as.html
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Dept cannot insist for Cash / DD to release Goods when Penalty paid through GST Portal: Kerala HC* [Read Judgment]
Read more at: http://www.taxscan.in/cash-dd-release-goods-penalty-gst-portal-kerala-hc/25748/
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Finance Ministry raises Monetary Limits to Reduce Tax Litigations* [Read Circular]
Read more at: http://www.taxscan.in/finance-ministry-raises-monetary-limits-reduce-tax-litigations/25757/
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Gist of key amendments proposed in GST law:
Definitions
Services: Although ‘securities’ [s. 2(h) of Securities Contract Regulations Act, 1956] are excluded from the definition of ‘goods’ and ‘services’ in the CGST Act, 2017, but it is proposed to include an explanation in the definition of “services” under Section 2(102) of the CGST Act, 2017 to clarify that if some service charges or service fees or documentation fees or broking charges or such like fees or charges are charged in relation to transactions in securities, the same would be a consideration for provision of service and chargeable to GST and will include facilitating or arranging transactions in securities.
Supply: The term ‘supply’ is proposed to be amended to exclude activities/ transactions listed in Schedule II to ensure that the activities/ transactions as per Schedule II is to decide only whether the same is supply of goods or services. Hence, activities/ transactions listed in Schedule II (as supply of service or supply of goods) shall be taxed only when they constitute ‘supply’ in accordance with provisions of Section 7(1)(a), (b) and (c) of the CGST Act.
Schedule I: Import of services by entities which are not registered under GST (say, they are only making exempted supplies) but are otherwise engaged in business activities shall be chargeable to tax when such services received from a related person or from any of their establishments outside India.
Schedule III: The scope of Schedule III is proposed to be expanded to include following transactions:
A. Merchant trading i.e. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into the taxable territory.
B. Supply of goods in the course of High Seas Sale and Sale of warehoused goods: To ensure no double taxation on such transactions before clearance for home consumption as clarified by recent Circulars stating that IGST would be payable only once at the time of clearance of goods for home consumption, now, these transactions are proposed to be included as ‘neither a supply of goods nor supply of services’ in Schedule III, which is a major relief to the taxpayers.
Note: It is also proposed that the same shall not be regarded as exempt supply for the purposes of input tax credit reversal.
Reverse Charge U/S 9(4) of the CGST Act: GST Council has proposed to omit existing Section 9(4) of the CGST Act and instead, grant an enabling power for the Govt. to notify a class of registered persons who would be liable to pay tax on reverse charge basis in case of receipt of taxable goods or services from an unregistered supplier. The details of such specified persons are to be notified in future.
Composition suppliers: The council has proposed to give effect to its earlier decision to increase threshold limit for the composite suppliers from INR 1 crore to 1.5 crores and further to enable registered manufacturers and traders to opt for composition scheme u/s 10(1) of the CGST Act even if they supply services of value not exceeding 10% of the turnover in the preceding FY in a State/Union territory or Rs. 5 lakhs, whichever is higher [Presently, registered persons engaged in the supply of services (other than restaurant services) are not eligible for the composition scheme].
Time of Supply of goods and services under forward charge u/s 12(2) & 13(2) of the CGST Act: The amendment seeks to correct a drafting error in the earlier law, as the issuance of invoice/other documents are also to be included as specified in other sub-sections of Section 31 of the CGST Act.
Input Tax Credit:
Enables GST ITC available to recipient on deeming fiction when goods or services supplied by supplier on direction of registered person to any other person as on agent or otherwise.
Proposed to delete interest applicability when GST ITC is reversed for non-payment of invoice amount after 6 months from date of invoice.
ITC availability in case of motor vehicles having approved capacity of not more than 13 persons (including the driver) only in case it is used for specified purposes. The amendment is sought to make it clear that input tax credit would now be available in respect of dumpers, work-trucks, fork-lift trucks and other special purpose motor vehicles. Further, an amendment is also being made to the effect that ITC will not be denied in respect of motor vehicles if they are used for transportation of money for or by a banking company or a financial institution.
The proposal is to clarify that GST ITC is not available in respect of services of general insurance, servicing, repair and maintenance in respect of those motor vehicles, vessels and aircraft on which ITC is not available.
Presently, in accordance with the provisions of Section 17(5)(b), ITC is not available in respect of food and beverages, health services, travel benefits to employees etc. Now, it is proposed that ITC in respect of food and beverages, health services, renting or hiring of motor vehicles, vessels and aircraft, travel benefits to employees etc., can be availed where the provision of such goods or services is obligatory for an employer to provide to its employees under any law for time being in force.
Value of Exempt Supply for reversal of ITC: It is proposed that no reversal of common ITC shall be required on activities or transactions specified in Schedule III (other than sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building) by excluding it from the ambit of ‘exempt supply’ for the purpose of reversal.
Computation of turnover for distribution of credit by ISD: It is proposed to exclude the amount of tax levied under entry 92A of List I and duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule from the value of turnover for the purposes of distribution of credit.
Registration:
The proposed amendment in Section 25(2) of the CGST Act allows multiple places of business of the taxpayers in addition to the different business verticals within the state to be registered separately. This provides a major relief to certain industries like transporters, PSU etc. by increasing the ease of doing business.
It is proposed that State of Assam be removed from special category States along with J&K in explanation (iii) to Section 22 of the CGST Act and, thereby, increase the threshold limit for registration from 10 lakhs to 20 lakhs in their State.
Clause (x) of Section 24 is being amended to provide that only those e-commerce operators who are required to collect tax at source under Section 52 of the CGST Act would be required to take compulsory registration. Other e-commerce operators who are not required to collect tax at source under Section 52 would henceforth not be required to take registration if their aggregate turnover in a financial year did not exceed Rs. 20 lakhs.
It is also proposed to insert the provisions of separate registration for a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer as a business vertical distinct from his other units located outside the Special Economic Zone in the same State or Union territory. This provision is already contained in rule 8 of the CGST Rules.
Suspends registration temporarily when cancellation of registration sought by taxpayers or proper Officers: The council has proposed to insert a new proviso to Section 29(1) & (2) of the CGST Act, so that once a person applies for cancellation of the GST registration or proper officer initiate cancellation of registration, the proper officer shall suspend the registration temporarily till all the formalities are completed so that the person does not have to pay the tax after the period of cancellation.
Issuance of Credit and Debit Note in respect of multiple invoices: The amendment seeks to permit a registered person to issue consolidated credit / debit notes as prescribed under Section 34 of the CGST Act in respect of multiple invoices issued in a Financial Year without linking the same to individual invoices.
Amendment/ Revision of Returns: It is proposed to allow taxpayers to amend the returns. This provision existed in pre-GST regime, and is a trade friendly measure which would enable the taxpayers to correct inadvertent mistakes in the returns by filing an amendment return by the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier.
Simplification of Returns: A new provision is being introduced by inserting section 43A, to enable the new return filing procedure as proposed by the Returns Committee and approved by the GST Council. However, the detailed mechanism of giving effect to the above proposal is awaited.
GST Practitioners: It is proposed to allow the GST practitioner to perform other functions such as filing refund claim, filing application for cancellation of registration etc., in addition to presently, they are authorized to furnish the details of outward and inward supplies and various returns under Sections 39, 44 or 45 on behalf of a registered person.
Payment of Tax: To allow fund settlement on account of IGST, it has been proposed that a registered person would be able to utilize credit on account of CGST, SGST/UTGST once the registered person has exhausted all the ITC on account of IGST. It has been further proposed to insert an enabling provision 5A in Section 49 of the CGST Act that allows the Government, on the recommendation of the GST council, to provide a specific order in which a registered person can utilize Input tax credit viz. integrated tax, central tax, State tax or Union territory for the settlement of the tax liability.
GST Refunds: Amendments are proposed under Section 54(3) of the CGST Act to file refund claim for the unutilized ITC on Inputs & Input Services by due date for furnishing of returns under section 39 for the period for which the claim for refund of ITC arises, which is presently the end of the financial year.
Further, Section 54(8)(a) of the CGST Act is proposed to be amended to allow unjust enrichment in case of refund claim arising out of supplies of goods or services made to SEZ developer/unit.
Furthermore, vide Explanation (2)(c)(i) under Section 54 of the CGST Act, It is proposed to allow receipt of payment in Indian rupees in case of export of services where permitted by the Reserve Bank of India since particularly in the case of exports to Nepal and Bhutan, the payment is received in Indian rupees as per RBI regulations.
In this respect, the provisions of Section 2(6)(iv) of the IGST Act are also being amended to provide that services shall qualify as exports even if the payment for the services supplied is received in Indian rupees as per RBI regulations.
Recovery of Taxes: It has been proposed by the Council to broaden the scope of persons to include “distinct persons” as provided under Section 25(4) and 25(5) of the CGST Act so that at the time of recovery of tax the authorities can collect the tax from the other entities of the registered person operating in other parts of India.
Further, it is proposed to clarify the definition of ‘collector’ to include Collector of a Revenue district, Deputy Commissioner, Deputy Magistrate or head of the Revenue administration in a revenue district.
Pre-deposits for filing an appeal to Appellate Authority and Appellate Tribunal: It is proposed under Section 107(6) of the CGST Act to put a ceiling on the limit of the amount to be deposited before filing an appeal to the appellate authorities which is 10% of the disputed tax amount subject to maximum limit of Rs.25 crores.
Further, it is also proposed under Section 112(8) of the CGST Act, the maximum amount to be deposited to file appeal from the appellate authority to appellate tribunal is 20% of the disputed tax amount along with the amount deposited u/s 107(6) subject to maximum of Rs. 50 crores.
Transitional Provisions - No credit of EC/ SHEC/ KKC, etc: It is proposed to clarify that only transitional credit of eligible duties can be carried forward in the return and not all credits. This provision is already contained in Rule 117(1) of the CGST Rules. The eligible duties do not include the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act, 1978.
Extension in time period for return of Inputs/ CG from Job Worker: It is proposed to insert a proviso in Section 143 to provide that the period of one year or three years for Inputs/ CG may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.
Other Miscellaneous changes:
A. Proposed changes in the IGST Act, 2017
1. It has been proposed to allow acceptance of receipts in Indian currency for export of services, wherever it is permitted by RBI u/s. 2 (6) (iv).
2. It has been proposed to add ‘Panchayat under Article 243G’ in the Explanation to 2(16).
3. It has been proposed u/s 12 (8) that the transporters located in India transporting goods outside the Indian territory would not be liable to pay IGST as a place of supply is outside India and would amount to an export.
4. It is proposed under Proviso to Section 13(3)(a) that no tax liability shall be imposed on the job work that is done on the goods imported and then reexported.
B. Proposed changes in the GST (Compensation to States) Act, 2017
2. U/s 7(4)(b)(ii) it has been proposed to change the name to Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963).
To view complete list of proposed amendments, please click on the link below: https://static.mygov.in/rest/s3fs-public/mygov_153120546651553221.pdf
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Important Update
_Company Secretaries are required to fill the KYM Proforma issued by The Institute of Company Secretaries of India_
All CS are supposed to submit the same. Click the below link to see the update.
*http://ccurl.in/ydcAlw*
