{"id":450,"date":"2021-02-11T06:47:57","date_gmt":"2021-02-11T06:47:57","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=450"},"modified":"2025-01-30T10:55:44","modified_gmt":"2025-01-30T10:55:44","slug":"ambit-of-gst-widened","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/ambit-of-gst-widened\/","title":{"rendered":"Ambit of GST widened"},"content":{"rendered":"\n

DGFT Introduces online e- PRC system for application seeking Policy\/ Procedure relaxation in terms of Para 2.58 of FTP 2015-20  w.e.f. 25\/01\/2021 via Trade Notice No. 38\/2020-21 dated 15th<\/sup> January\u20192021<\/p>\n\n\n\n

Recent\nJudgement<\/strong><\/p>\n\n\n\n

Honorable<\/strong> High Court of Delhi<\/strong>
DRC-03 – Petition is not maintainable, as an alternate efficacious remedy under Rule 159(5) of the CGST Rules, 2017 is available – time limit in the rule is directory <\/p>\n\n\n\n

Writ petition was preferred seeking cancellation of DRC-03 for reversal of Input Tax Credit & quashing of the proceedings.<\/p>\n\n\n\n

Revenue counsel – petition is not maintainable as an alternate efficacious remedy under Rule 159(5) of the CGST Rules, 2017, of preferring an objection to the Commissioner is available to the petitioner and that the time limit of seven days in rule 159(5) to be directory and not mandatory.<\/p>\n\n\n\n

CESTAT Delhi in case of INTERGLOBE AVIATION LTD & Spice Jet<\/strong>
Relief from IGST duty on re-import of repaired aircraft. <\/p>\n\n\n\n

An\nairline operator engaged in business of transportation of passengers and goods\nby air & imported aircrafts, and exported for repairs, the repaired parts\/\naircrafts are thereafter re-imported into India and Bills of Entry are filed at\nthe time of re-import. <\/p>\n\n\n\n

The\nbasic custom duty & IGST were charged in Bill of entry at the applicable\nrates. The assessee is justified in claiming exemption from payment of IGST\nunder Exemption Notfn 50\/2017 on re-import of repaired parts\/ aircrafts into\nIndia.<\/p>\n\n\n\n

The\nduty of customs on the fair cost of repairs carried out including cost of\nmaterials used in repairs, insurance and freight charges, shall be payable  <\/p>\n\n\n\n

‘Duty of customs’ as defined section 2(15) of the Customs Act, “duty of customs” leviable under Customs Act and any other duty not levied under Customs Act, would not be duty of customs for the purposes of any Notification issued under Customs Act. <\/p>\n\n\n\n

Section\n2(12) of Integrated Tax Act defines IGST the tax levied under Integrated Tax\nAct and Section 3 (7) of Tariff Act only provides the manner of collection of IGST\nby customs authorities in case of import of goods.<\/p>\n\n\n\n

Integrated\ntax and compensation cess is not defined in the Exemption Notification.\nTherefore, only the basic customs duty on the fair cost of repair charges,\nfreight and insurance charges are payable and IGST and compensation cess are\nwholly exempt.<\/p>\n\n\n\n

The\norders passed by Commissioner(A) were set aside and held that the exemption\nfrom payment of integrated tax under the Exemption Notification on re-import of\nrepaired parts\/ aircrafts into India.<\/p>\n\n\n\n

Authority for Advance Ruling – Gujarat<\/strong>
Notice pay is liable to GST @18% as it is a consideration to the employer for ‘tolerating the act’ of the employee to not serve the notice period <\/p>\n\n\n\n

Notice Pay is the mutually agreed amount for breach in serving (not serving) the notice period. It is a consideration to the employer for “tolerating the act” of the employee to not serve the notice period, which is covered under Clause 5(e) to Schedule II to CGST Act 2017, Applicant is, therefore, liable to pay GST @ 18% under the entry of “services not elsewhere classified\u201d, on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as per the contract entered between them. <\/p>\n\n\n\n

Allahabad CESTAT order wherein it was held that when amounts\nare recovered out of salary already paid, such amounts would not be subject to\nservice tax as salaries are not subject to tax, this relates to the disputes of\nService Tax Regime, and the same is not applicable to the present case.<\/p>\n\n\n\n

Authority for Advance Ruling – Gujarat<\/strong>
Third party canteen services provided by the Company to its employees is ‘outward supply’ & taxable under GST <\/p>\n\n\n\n

In\nthe given case, food is offered to employees at subsidized rate the cost is\nbeing deducted from the employees salary.<\/p>\n\n\n\n

The\nassesse contended that no GST shall apply on the food service provided via <\/em>third\nparty as such services were exempted from levy of ST as per exemption\nnotification no.25\/2012-ST, therefore, the basis and concept of levy of tax\nshould not be changed.<\/p>\n\n\n\n

Held that recovery of amount from employee on account of third party canteen services provided by the Company would come under the definition of ‘outward supply’ as and taxable as a supply under GST on the facts that as per clause (b) of Section 2(17), the supply of food by the company to its employees would come under as a transaction incidental or ancillary to the main business is a “supply”, as provided in Section 7(1)(a) of the CGST Act, 2017, also, there is ‘consideration’ since the cost of food is recovered from its employees.<\/p>\n\n\n\n

GST Calendar \u2013 February 2021<\/strong><\/p>\n\n\n\n

Nature of Compliance<\/td>Due Date<\/td><\/tr>
GSTR-1 January 2021 turnover more than 5 Cr.<\/td>February 11, 2021<\/td><\/tr>
GSTR – 3B January 2021 turnover more than 5 Cr.<\/td>February 20, 2021<\/td><\/tr>
IFF- Invoice furnishing facility (Availing QRMP) January 2021<\/td>February 13, 2021<\/td><\/tr>
GSTR-6 \u2013 January 2021 Input Service Distributor<\/td>February 13, 2021<\/td><\/tr>
GSTR- 7\u2013 January 2021 tax deducted at source<\/td>February 10, 2021<\/td><\/tr>
GSTR-5 January 2021 Non-Resident Taxable Person<\/td>February 20, 2021<\/td><\/tr>
GSTR-5A January 2021 OIDAR Service Provider<\/td>February 20, 2021<\/td><\/tr>
GSTR-3B January 2021 under QRMP scheme<\/td>February 22, 2021<\/td><\/tr>
GSTR 9 – FY 2019-20 annual aggregate turnover more than Rs. 2 cr.<\/td>February 28, 2021<\/td><\/tr>
GSTR 9C – FY 2019-20 annual aggregate turnover more than Rs. 5 cr.<\/td>February 28, 2021<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

DGFT Introduces online e- PRC system for application seeking Policy\/ Procedure relaxation in terms of Para 2.58 of FTP 2015-20  w.e.f. 25\/01\/2021 via Trade Notice No. 38\/2020-21 dated 15th January\u20192021 Recent Judgement Honorable High Court of Delhi DRC-03 – Petition is not maintainable, as an alternate efficacious remedy under Rule 159(5) of the CGST Rules, 2017 is available – time […]<\/p>\n","protected":false},"author":3,"featured_media":452,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[7,9,104,84,121],"class_list":["post-450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","tag-gst","tag-gst-calendar","tag-gst-due-dates","tag-gst-notifications","tag-gst-return"],"yoast_head":"\nWhat You Need to Know About DGFT's New e-PRC System<\/title>\n<meta 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