{"id":1293,"date":"2023-06-20T10:22:28","date_gmt":"2023-06-20T10:22:28","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=1293"},"modified":"2025-01-30T10:55:41","modified_gmt":"2025-01-30T10:55:41","slug":"indirect-tax-alert-may-2023","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/indirect-tax-alert-may-2023\/","title":{"rendered":"Indirect Tax Alert – May 2023"},"content":{"rendered":"\r\n

GST Calendar \u2013 Compliances for the month of May\u20192023<\/strong><\/h3>\r\n\r\n\r\n\r\n
\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Nature of Compliances<\/strong><\/td>\r\nDue Date<\/strong><\/td>\r\n<\/tr>\r\n
GSTR-7 (Tax Deducted at Source \u2018TDS\u2019)<\/td>\r\nJune 10, 2023<\/td>\r\n<\/tr>\r\n
GSTR-8 (Tax Collected at Source \u2018TCS\u2019)<\/td>\r\nJune 10, 2023<\/td>\r\n<\/tr>\r\n
GSTR-1<\/td>\r\nJune 11, 2023<\/td>\r\n<\/tr>\r\n
IFF- Invoice furnishing facility (Availing QRMP)<\/td>\r\nJune 13, 2023<\/td>\r\n<\/tr>\r\n
GSTR-6 Input Service Distributor<\/td>\r\nJune 13, 2023<\/td>\r\n<\/tr>\r\n
GSTR-2B (Auto Generated Statement)<\/td>\r\nJune 14, 2023<\/td>\r\n<\/tr>\r\n
GSTR-3B<\/td>\r\nJune 20, 2023<\/td>\r\n<\/tr>\r\n
GSTR-5 (Non-Resident Taxable Person)<\/td>\r\nJune 20, 2023<\/td>\r\n<\/tr>\r\n
GSTR-5A (OIDAR Service Provider)<\/td>\r\nJune 20, 2023<\/td>\r\n<\/tr>\r\n
PMT-06 (who have opted for QRMP scheme)<\/td>\r\nJune 25, 2023<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

\u00a0Case Law 1-<\/strong> Hon\u2019ble Madras High Court: Deeming one-third of the amount claimed towards the sale of land would be applicable where the seller is unable to bifurcate the value as relatable to construction services and the sale of land.<\/p>\r\n\r\n\r\n\r\n

Background<\/u><\/strong><\/p>\r\n\r\n\r\n\r\n

The applicant was issued a Show Cause Notice based on Notification No.11\/2017-CT(Rate)dated 28 June 2017 on the supply of construction services, providing for one-third of the amount collected as consideration towards the sale of land or an undivided portion of land, claiming short payment of tax along with interest and penalty.<\/p>\r\n\r\n\r\n\r\n

The applicant was issued a demand order inferring that in the case of composite construction, deemed formula is liable to be recognized.<\/p>\r\n\r\n\r\n\r\n

    \r\n
  1. The notification makes available the manner in relation to construction services, where in the turnover of the taxable person shall be calculated as two-thirds of the total amount charged, which at times may be less and sometimes more than the cost of supply of construction service. However, it does not provide for any margin in such determination and advocates a fixed proportion of the total amount charged for the purpose of tax evaluation.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n
      \r\n
    1. Applicant contention that Stamp duty has been paid on the actual sale consideration of land. Thus, the valuation deemed by the Revenue as one-third will lead to a double levy, i.e. stamp duty and GST on the same value.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

      Issue<\/u><\/strong><\/p>\r\n\r\n\r\n\r\n

      Whether the Transaction of sale of land and supply of construction services are independent of each other and should be construed as a single transaction of supply of residential housing units.<\/p>\r\n\r\n\r\n\r\n

      HELD:<\/strong><\/p>\r\n\r\n\r\n\r\n

      The approach under the notification by way of a deeming fiction is for bifurcation of the total consideration to deduce the deemed amount attributable to land costs and towards construction services.<\/p>\r\n\r\n\r\n\r\n

      The actual land value can be reduced from the total amount received for the composite supply to attain the taxable value for construction services.<\/p>\r\n\r\n\r\n\r\n

      The Revenue may have as curtained the details and evidence for corroborating the fact that the attribution is accurately calculated in a proper manner and matches with industrial practices and costs in the specific area by the assesse.<\/p>\r\n\r\n\r\n\r\n

      Deeming fiction shall not be applicable in cases where the assesse is in a position to provide the actual amount of the consideration received towards land cost construction services.<\/p>\r\n\r\n\r\n\r\n

      RNM Impression<\/u><\/strong><\/p>\r\n\r\n\r\n\r\n

      The impression of the decision on ongoing and new business projects may be examined to conclude on the suitable approach and option for determining the probability of refund and applicability of Goods and Services Tax.<\/p>\r\n\r\n\r\n\r\n

      Case Law-2 Recipient of goods\/services is also entitled to seek advance ruling under GST<\/u><\/strong><\/p>\r\n\r\n\r\n\r\n

      Background<\/u><\/strong><\/p>\r\n\r\n\r\n\r\n

      M\/s Anmol Industries Ltd. (\u2018the Petitioner\u2019) entered into an agreement with the Shyama Prasad Mookerjee Port, Kolkata (\u2018Lessor), to lease an industrial plot of land for a period of thirty years (30 years) for the purposes of setting up a commercial office complex.<\/p>\r\n\r\n\r\n\r\n

      The Petitioner was expected to pay advance payment to the lessor, along with GST at 18%, according to the allotment\/agreement letter.<\/p>\r\n\r\n\r\n\r\n

      However, the Petitioner was of the view that as per entry No. 41 of Notification No. 12\/2017 Central Tax (Rate) dated June 28, 2017, as amended from time 1 TS-153-HCCAL-2023-GST to time, the above upfront lease premium is exempt from GST.<\/p>\r\n\r\n\r\n\r\n

      Issue<\/u><\/strong><\/p>\r\n\r\n\r\n\r\n

      Whether the Petitioner, being a recipient of services can seek an advance ruling or ruling can be sought only by the supplier?<\/p>\r\n\r\n\r\n\r\n

      Order:<\/strong><\/p>\r\n\r\n\r\n\r\n

      The Hon’ble Calcutta High Court observed that the term “applicant” has been defined in Section 95(c) of the Central Goods and Services Tax Act, 2017 (CGST Act) to indicate any person registered or desirous of obtaining registration under the Act.<\/p>\r\n\r\n\r\n\r\n

      The Hon-\u2019ble High Court the subject is covered under Section 97(2) of the CGST Act, which deals with questions on which advance rulings can also be obtained by the receiver.<\/p>\r\n

      Check these links to Learn More About: Financial Consultancy Firm in India<\/a> | Top audit firms in India<\/span><\/a> | GST Service Provider<\/a><\/span><\/p>\r\n","protected":false},"excerpt":{"rendered":"

      GST Calendar \u2013 Compliances for the month of May\u20192023 Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source \u2018TDS\u2019) June 10, 2023 GSTR-8 (Tax Collected at Source \u2018TCS\u2019) June 10, 2023 GSTR-1 June 11, 2023 IFF- Invoice furnishing facility (Availing QRMP) June 13, 2023 GSTR-6 Input Service Distributor June 13, 2023 GSTR-2B (Auto Generated Statement) June 14, 2023 GSTR-3B […]<\/p>\n","protected":false},"author":3,"featured_media":1294,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[26],"tags":[201,7,9,84,165],"class_list":["post-1293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-legal","tag-gst-alert","tag-gst","tag-gst-calendar","tag-gst-notifications","tag-indirect-tax"],"yoast_head":"\nLatest Indirect Tax Alerts | Stay Informed and Compliant<\/title>\n<meta name=\"description\" content=\"Stay informed and compliant with the latest indirect tax alerts. 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