{"id":387,"date":"2020-12-08T05:15:06","date_gmt":"2020-12-08T05:15:06","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=387"},"modified":"2025-01-30T10:55:44","modified_gmt":"2025-01-30T10:55:44","slug":"mixed-bag-on-timelines","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/mixed-bag-on-timelines\/","title":{"rendered":"Mixed bag on timelines"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li><strong>Notification No. 90\/2020 dated 01.12.2020,CGST<\/strong> &#8211; The notification lists 40 specified chemicals and requires the registered person supplying such chemicals to mention HSN code at eight digit level in Tax invoice.<\/li>\n\n\n\n<li><strong>Vide Notification no. 44\/2020-CUSTOMS(ADD) dated 03.12.2020<\/strong> \u2013 Central government extends the Anti dumping duty on imports of cold-rolled flat products of stainless steel till 31st January 2021<\/li>\n\n\n\n<li>As per latest guidelines by CCA Class II DSC will be discontinued from 1st January\u20192021. Only Class III DSC will be applicable.<\/li>\n<\/ul>\n\n\n\n<p><strong>Eway Bill<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As per Rule 138E (a) &amp; (b) of CGST Rules, 2017, facility of EWB\ngeneration shall be blocked in case the taxpayer fails to file GSTR3B or CMP\n-08, for two consecutive tax periods.<\/li>\n\n\n\n<li>For unblocking the facility to generate the E-way bill, the taxpayer shall\nbe required to file an online application in Form EWB \u2013 05 available under\nnavigation Services&gt; User services&gt; My Applications on GST portal.<\/li>\n<\/ul>\n\n\n\n<p><strong>GST Registration <\/strong><\/p>\n\n\n\n<p><strong>CBEC-20\/13\/06\/2020-GST Instruction No. 4\/3\/2020-GST, directs the Standard Operating Procedures (SOP) for verification of taxpayers granted deemed GST registration.<\/strong> <br>During the period from 21<sup>st<\/sup> August\u20192020 to 16<sup>th<\/sup> November\u20192020, deemed registration were granted where Aadhaar authentication has either not been opted or authentication has failed. A mandatory physical verification shall be done by proper officer for the deemed registration granted. <\/p>\n\n\n\n<p><strong>Recent\nJudgements<\/strong><\/p>\n\n\n\n<p><strong>Supreme Court in its judgment dated 03.12.2020<\/strong> <br>Petitioner contended that the definition of goods u\/s 2(52) of CGST Act is unconstitutional as it ultra vires the Article 366(12) of the Constitution of India. Held that lottery and gambling are defined as goods under GST and levy of tax on such actionable claims is valid. <\/p>\n\n\n\n<p><strong>Honorable<\/strong>\n<strong>High Court of AP at Telengana<\/strong>. Held that no\ntorture or use physical violence can be done&nbsp;against persons suspected of\ntax evasion during the course of search, investigation or interrogation under\nthe&nbsp;CGST Act, 2017,.<\/p>\n\n\n\n<p><strong>Madhya Pradesh Court\nvide order dated 19.11.2020<\/strong>&nbsp;held that mere\nsending of the email of the show-cause notice would not suffice, an upload of\nsuch notice on the website shall be mandatorily required. Statutory procedure\nprescribed for communicating show-cause notice or order, under Rule 142(1) of\nthe&nbsp;<a href=\"https:\/\/taxguru.in\/goods-and-service-tax\/president-assents-central-goods-services-tax-act-2017.html\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>CGST Act<\/strong><\/a>&nbsp;is required to\nbe followed mandatorily by the revenue.<\/p>\n\n\n\n<p><strong>Honorable High Court-Kerala-GST<\/strong> held that the proceedings under Section 130 can be invoked independent of any detention with the only precondition that there has to be material to suggest that the actions\/ omissions of the person were with an intention to evade payment of tax.  <br>It has to be noticed in the given case, that the petitioner accepts the liability to IGST as the invoice is raised. <\/p>\n\n\n\n<p><strong>Maharashtra Appellate Authority For Advance Ruling in GST&nbsp;<\/strong>held that<strong>&nbsp;<\/strong>the additional\/penal interest recovered from customers against delayed payment of monthly installments of the loan would be exempt from GST.<\/p>\n\n\n\n<p><strong>The Appellate Authority For Advance Ruling&nbsp;West Bengal <\/strong>in the case of&nbsp;foreign company, having registered branch in India entered into a maintenance contract with company in India&nbsp;has held that supply of service by the Vendor aboard qualifies as import of service and GST is payable on such import of service by recipient under reverse charge mechanism.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>GST Calendar \u2013 December 2020<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Nature of Compliance<\/strong><\/td><td><strong>Due Date<\/strong><\/td><\/tr><tr><td>GSTR-1  November\u2019 2020  turnover more than 1.5 cr<\/td><td>December 11, 2020<\/td><\/tr><tr><td>GSTR-6 \u2013 November\u2019 2020 Input Service Distributor<\/td><td>December 13, 2020<\/td><\/tr><tr><td>GSTR &#8211; 3B November\u2019 2020 turnover more than 5 Cr<\/td><td>December 20, 2020<\/td><\/tr><tr><td>GSTR-5  November\u2019 2020 Non-Resident Taxable Person<\/td><td>December 20, 2020<\/td><\/tr><tr><td>GSTR-5A November\u2019 2020 OIDAR Service Provider<\/td><td> December 20, 2020 <\/td><\/tr><tr><td>GSTR-3B  November\u2019 2020 turnover upto 5 Cr<\/td><td>December 22\/24, 2020<\/td><\/tr><tr><td>GSTR 9 &#8211; FY 2018-19 annual aggregate turnover more than Rs. 2 cr<\/td><td>December 31, 2020<\/td><\/tr><tr><td>GSTR 9C &#8211; FY 2018-19 annual aggregate turnover more than Rs. 5 cr<\/td><td> December 31, 2020 <\/td><\/tr><tr><td>GSTR-4 &#8211; Annual Return, Composition Dealer  FY 2019-2020<\/td><td> December 31, 2020 <\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Eway Bill GST Registration CBEC-20\/13\/06\/2020-GST Instruction No. 4\/3\/2020-GST, directs the Standard Operating Procedures (SOP) for verification of taxpayers granted deemed GST registration. During the period from 21st August\u20192020 to 16th November\u20192020, deemed registration were granted where Aadhaar authentication has either not been opted or authentication has failed. A mandatory physical verification shall be done by proper officer for the deemed [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":393,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[8,7,9,84],"class_list":["post-387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","tag-cgst","tag-gst","tag-gst-calendar","tag-gst-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Important Notifications for Businesses in December 2020<\/title>\n<meta name=\"description\" content=\"The government has issued a number of important notifications for businesses in December 2020. This article summarizes the key changes and what businesses need to know.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rnm.in\/blog\/mixed-bag-on-timelines\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important Notifications for Businesses in December 2020\" \/>\n<meta property=\"og:description\" content=\"The government has issued a number of important notifications for businesses in December 2020. 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