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Recent Updates

GST - Due date for filing of GSTR 9, 9-A and 9C extended till 31st March 2019

 

The due date for filing of Annual Return in Form GSTR-9, 9-A (for Composition dealers) and audit report in Form GSTR-9C has been extended till 31/03/2019 vide press release dated 07/12/2018. The requisite FORMs shall be made available on the GST common portal shortly. Formal Notification / Orders is being issued.

CBIC - Notification issued on 29/11/2018

 

Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.

Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.

Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018

CBIC - Press Release issued on 26/11/2018

 

GSTPs in the Relevant Category Enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also Invited to Register on the Portal.

CBIC - Customs Circular issued on 26/11/2018

 

Refund of IGST paid on exports of goods done from Non-EDI sites-reg.

CBIC - Notification issued on 05/11/2018

 

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.

 

 

 

Recent Advance Ruling

Gujarat AAR - Interest charged by Del Credere agent on loan exempt since charging of interest is not in relation to an underlying supply of goods.

 

Receipt of interest on loan extended by the Del Credere Agent is covered under Serial No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempt since the applicant does not supply any goods and the interest charged is not for delayed payment of consideration of any underlying supply.

West Bengal AAR - Sika Block Joining Mortar, being a non-refractory surfacing preparations, is classified under tariff item 3214.90.90

 

Sika Block Joining Mortar’, a ready to use grey cement based water resistant mortar for fixing AAC blocks, fly ash bricks etc and is a bonding compound used for joining masonry units like AAC blocks and fly ash bricks. It is a powder made pasty before use by adding water, and it hardens after application, enabling joining of the masonry units. It is applied with a trowel after cleaning the surface. After discussing the relative merits of classification under the rival entries the product Sika Block Joining Mortar, being a non-refractory surfacing preparations, was held to be classified under tariff item 3214.90.90 based on the general characteristics of such products as per the Explanatory Notes of the Tariff entries.

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