{"id":482,"date":"2021-04-07T09:19:44","date_gmt":"2021-04-07T09:19:44","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=482"},"modified":"2025-01-30T10:55:44","modified_gmt":"2025-01-30T10:55:44","slug":"goods-and-service-tax-filling-the-gaps","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/goods-and-service-tax-filling-the-gaps\/","title":{"rendered":"Goods and Service Tax &#8211; Filling the gaps"},"content":{"rendered":"\n<p><strong>Recent\nJudgments<\/strong><\/p>\n\n\n\n<p>Authority\nfor Advance Ruling- Uttar Pradesh held that the expenses incurred by the\ncompany in order to satisfy the obligation of Corporate Social Responsibility\n(CSR) under the Companies Act, 2013 are eligible for Input Tax Credit as being\nincurred in the course of business.<\/p>\n\n\n\n<p><strong>Elaborative:<\/strong><\/p>\n\n\n\n<p><strong>Facts:<\/strong> <br>The Appellant is a Company incorporated under the Companies Act, 2013 and involved in the business of manufacture and sale of sugar and allied products. In order to comply Section 135 of the Companies Act, 2013 \u201cCorporate Social Responsibility\u201d, applicant contributed in construction of school building, laboratories etc., free supply of furniture\/fittings to be used in the school, free supply of electrical goods for school use and provision of goods\/services to Registered Trusts. <\/p>\n\n\n\n<p>The\nqueries raised before Uttar Pradesh Authority for Advance Ruling (AAR) by the\napplicant was-<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether expenses\naroused in order to comply with requirements of Corporate Social Responsibility\n(CSR expenses) under the Companies Act, 2013 are eligible for claiming input\ntax credit in terms of section 16 of the CGST Act or certify as blocked credit\nunder Section 17(5) of CGST Act.<\/li>\n\n\n\n<li>Whether free supply of\ngoods under CSR activities are to be considered as \u2018<em>gifts\u2019<\/em> and certify as blocked credit under section 17(5)(h) of CGST\nAct, 2017.<\/li>\n\n\n\n<li>Whether goods and\nservices used for construction of school building is restricted under section\n17(5) (c)\/17(5) (d) of CGST Act, 2017.<\/li>\n<\/ul>\n\n\n\n<p><strong>Appellant Submission:<\/strong> <br>Applicant presented that Corporate Social Activities are incidental\/ancillary to the business and hence regarded as \u201cin the course of business\u201d. It is a mandatory obligation for companies <strong><em>having net worth of rupees five hundred crores or more, or turnover of rupees one thousand crores or more or a net profit of rupees five crores or more during the immediately preceding financial year<\/em><\/strong>to contribute towards Corporate Social Responsibility, so they become an essential part of the business process. <\/p>\n\n\n\n<p>Considering\nthe definition of business to claim ITC there is no perquisite to establish a\ndirect one to one linkage, so they do not qualify under section 17(5) (Blocked\nCredit).<\/p>\n\n\n\n<p><strong>AAR\u2019s directive:<\/strong> <br>The AAR observed that the CSR is an integrating core business strategy not only a holistic approach and it have direct bearing on manufacturing activity of company and adds to the cost of final product and therefore the assesse is entitled to avail ITC according to section 16 of the CGST Act, 2017. <\/p>\n\n\n\n<p>Further\nfree supply of goods\/services to school\/NGO does not constitute as \u201cgifts or\nfree samples\u201d and therefore are not restricted under section 17(5)(h) of the\nCGST Act, 2017 as the former is obligatory not voluntary and occasional as\ngifts.<\/p>\n\n\n\n<p>In\nview of the facts, tribunal found that input tax credit is not available for\nconstruction, reconstruction, renovation, addition, repair of an immovable\nproperty even if it is in course of business if the expense is capitalized in\nthe books of account. Company can not avail ITC on construction of building to\nthe extent of capitalization.<\/p>\n\n\n\n<p><strong>Points\nto Commemorate<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ITC is\navailable on the expenses incurred in order to comply with CSR requirements.<\/li>\n\n\n\n<li>Free\nsupply of goods is not restricted under section 17(5)(h) of CGST Act, 2017.<\/li>\n\n\n\n<li>ITC is\nnot available on construction of school building to the extent of\ncapitalization.<\/li>\n<\/ul>\n\n\n\n<p><strong>CBIC Notifies common custom electronic portal for facilitating various GST services:<\/strong> <br>Central Board of Indirect Taxes and Customs has notified common portal for easing various GST services which would be handy through Uniform Resource Locator (URL for aiding registration, filing of bills of entry, shipping bills, other documents and forms prescribed under the Customs Act , 1962 or under any other law for the time being in force. <\/p>\n\n\n\n<p>The Board has further stated that payment of duty, functions\nspecified to be accomplished through the Customs Act, 1962 or rules made under\nsection 156 of the said Act or regulations made under section 157 of the Act\nand for data exchange with other systems within or outside India.<\/p>\n\n\n\n<p><strong>CBIC waived the penalty leviable for non-compliance of provisions of dynamic QR Code<\/strong> <br>CBIC through Notification No. 06\/2021- Central Tax dated 30.03.2021 has amended notification no.89\/2020- Central Tax dated&nbsp;&nbsp; 29.11.2020. Through the said notification, the Government had deferred the penalty imposed under section 125 of the CGST Act, 2017 for non-compliance of provisions of capturing of dynamic QR code in GST invoices from December 2020 to June 30, 2021 and therefore fixed time limit of obedience to July 01, 2021. <\/p>\n\n\n\n<p>It may be said that, Government has provided relief to the\ntaxpayers of three months and they can initiate dynamic QR code on their B2C\ninvoices from 01.07.2021 instead of 01.04.2021.<\/p>\n\n\n\n<p><strong>Delhi Government: notifies granting GST refund to retail outlets in departure area of International Airport<\/strong> <br>The Governor of the National Capital Territory of Delhi, on the recommendations&nbsp;&nbsp; of the council, specified retail outlets in the departure area of an International Airport beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund of applicable state tax paid on inward supply of such goods subject to conditions specified in Rule 95A of Delhi Goods and Service Tax Rules, 2017. <\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>GST Calendar \u2013 April\u2019 2021 <\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Nature of Compliances<\/strong><\/td><td><strong>Due Date<\/strong><\/td><\/tr><tr><td>GSTR-7 March\u2019 2021 tax deducted at source<\/td><td>April 10,2021<\/td><\/tr><tr><td>GSTR-1 March\u2019 2021  turnover more than 5 cr.<\/td><td>April 11, 2021<\/td><\/tr><tr><td>IFF- Invoice furnishing facility ( Availing QRMP)<\/td><td>April 13, 2021<\/td><\/tr><tr><td>GSTR-6 March\u2019 2021 Input Service Distributor<\/td><td>April 13, 2021<\/td><\/tr><tr><td>GSTR-3B March\u2019 2021 turnover more than 5 Cr<\/td><td>April 20, 2021<\/td><\/tr><tr><td>GSTR-5 March\u2019 2021 Non-Resident Taxable Person<\/td><td>April 20, 2021<\/td><\/tr><tr><td>GSTR-5A March\u2019 2021 OIDAR Service Provider<\/td><td>April 20, 2021<\/td><\/tr><tr><td>GSTR-3B March\u2019 2021 under QRMP scheme<\/td><td>April 22,2021<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Recent Judgments Authority for Advance Ruling- Uttar Pradesh held that the expenses incurred by the company in order to satisfy the obligation of Corporate Social Responsibility (CSR) under the Companies Act, 2013 are eligible for Input Tax Credit as being incurred in the course of business. Elaborative: Facts: The Appellant is a Company incorporated under the Companies Act, 2013 and [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[127,7,9,104,84,121],"class_list":["post-482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","tag-goods-and-services-tax","tag-gst","tag-gst-calendar","tag-gst-due-dates","tag-gst-notifications","tag-gst-return"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AAR-UP holds that CSR expenses are eligible for ITC<\/title>\n<meta name=\"description\" content=\"The Authority for Advance Ruling (AAR)-Uttar Pradesh has held that the expenses incurred by a company in order to satisfy the obligation of Corporate Social Responsibility (CSR) under the Companies Act, 2013 are eligible for Input Tax Credit (ITC) as being incurred in the course of business.\" \/>\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\/goods-and-service-tax-filling-the-gaps\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AAR-UP holds that CSR expenses are eligible for ITC\" \/>\n<meta property=\"og:description\" content=\"The Authority for Advance Ruling (AAR)-Uttar Pradesh has held that the expenses incurred by a company in order to satisfy the obligation of Corporate Social Responsibility (CSR) under the Companies Act, 2013 are eligible for Input Tax Credit (ITC) as being incurred in the course of business.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rnm.in\/blog\/goods-and-service-tax-filling-the-gaps\/\" \/>\n<meta property=\"og:site_name\" content=\"RNM India Blogs\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-07T09:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-30T10:55:44+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.rnm.in\/blog\/wp-content\/uploads\/2021\/04\/Goods-and-Service-Tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2240\" \/>\n\t<meta property=\"og:image:height\" content=\"1260\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Rnm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rnm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.rnm.in\/blog\/goods-and-service-tax-filling-the-gaps\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.rnm.in\/blog\/goods-and-service-tax-filling-the-gaps\/\"},\"author\":{\"name\":\"Rnm\",\"@id\":\"https:\/\/www.rnm.in\/blog\/#\/schema\/person\/c803658b38f2490f6a75863d05644438\"},\"headline\":\"Goods and Service Tax &#8211; 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