{"id":531,"date":"2021-06-08T05:10:49","date_gmt":"2021-06-08T05:10:49","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=531"},"modified":"2025-01-30T10:55:44","modified_gmt":"2025-01-30T10:55:44","slug":"gst-and-roads-less-travelled","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/gst-and-roads-less-travelled\/","title":{"rendered":"GST and roads less travelled"},"content":{"rendered":"\n

GST Calendar \u2013 May\u2019 2021<\/strong><\/p>\n\n\n\n

Nature of Compliances<\/strong><\/td>Due Date<\/strong><\/td><\/tr>
GSTR-7 May\u2019 2021 tax deducted at source<\/td>June 10, 2021<\/td><\/tr>
GSTR-6 May\u2019 2021 Input Service Distributor<\/td>June 13, 2021<\/td><\/tr>
GSTR-3B May\u2019 2021<\/td>June 20, 2021<\/td><\/tr>
GSTR-5 May\u2019 2021 Non-Resident Taxable Person<\/td>June 20, 2021<\/td><\/tr>
GSTR-5A May\u2019 2021 OIDAR Service Provider<\/td>June 20, 2021<\/td><\/tr>
GSTR-1 May\u2019 2021<\/td>June 26, 2021<\/td><\/tr>
IFF- Invoice furnishing facility (Availing QRMP)<\/td>June 28, 2021<\/td><\/tr>
ITC-04 (Quarter Jan\u201921 – Mar\u201921)<\/td>June 30, 2021<\/td><\/tr>
GSTR-4 Composition Levy for the period FY 2020-2021<\/td>July 31, 2021<\/td><\/tr>
GSTR-9 & GSTR-9C FY 2020-2021<\/td>Dec 31, 2021<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Highlights of 43rd<\/sup> GST Council Meet<\/strong><\/p>\n\n\n\n

COVID Essential Drugs<\/strong>:<\/strong><\/p>\n\n\n\n

    \n
  • Full\nExemption from IGST up to 31st<\/sup> Aug\u2019 2021 w.r.t. to COVID-19 related\ngoods (medical oxygen, oxygen concentrators \/ other oxygen storage and\ntransportation equipment, certain diagnostic markers test kits & COVID-19\nvaccines etc.), even if for donation.<\/li>\n\n\n\n
  • Full\nexemption from IGST on drug \u2018Amphotericin B\u2019 which is used for black fungus\ntreatment.<\/li>\n\n\n\n
  • Group\nof Ministers (GoM) to be constituted for evaluating further need for relief\nrelated to COVID-19 individual items, GOM to give its report by 08.06.2021.<\/li>\n<\/ul>\n\n\n\n

    One time amnesty\nw.r.t. GST Returns:<\/strong><\/p>\n\n\n\n

    Waiver \/ reduction in late fee for non-furnishing FORM GSTR-3B for tax period July\u20192017 to April\u20192021, provided GSTR-3B returns for the said period are furnished between 1st June\u20192021 to 31st Aug\u20192021.<\/p>\n\n\n\n

    Tax Payers<\/strong><\/td>Late fee capping (CGST + SGST)<\/strong><\/td><\/tr>
    Nil Tax Liability<\/td>Rs. 500 per return<\/td><\/tr>
    Other Taxpayers<\/td>Rs. 1000 per return<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Note: <\/strong>
    -No waiver in interest has been recommended by GST Council.
    -No waiver w.r.t. interest \/ late fee for the said period have been recommended by GST Council for GSTR-1. <\/p>\n\n\n\n

    Rationalization of late fee imposed under Sec 47 of the CGST Act, 2017<\/strong><\/p>\n\n\n\n

    Return Type<\/strong><\/td>Taxpayers Type<\/strong><\/td>Late fee capping
    (CGST + SGST) <\/strong><\/td><\/tr>
    GSTR-1 \/ GSTR-3B<\/td>Nil tax liability<\/td>Rs. 500 per Return<\/td><\/tr>
    GSTR-1 \/ GSTR-3B <\/td>AATO in preceding FY up to Rs 1.5 cr<\/td>Rs. 2000 per Return<\/td><\/tr>
    GSTR-1 \/ GSTR-3B <\/td>AATO in preceding FY between Rs 1.5 cr to Rs. 5cr<\/td>Rs. 5000 per Return<\/td><\/tr>
    GSTR-1 \/ GSTR-3B <\/td>AATO in preceding FY above Rs. 5cr<\/td>Rs. 10000 per Return<\/td><\/tr>
    GSTR-4<\/td>Nil tax liability<\/td>Rs. 500 per Return<\/td><\/tr>
    GSTR-4<\/td>Others<\/td>Rs. 2000 per Return<\/td><\/tr>
    GSTR-7<\/td><\/td>Rs. 50 per day (max of Rs. 2000 per return)
    <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Note: All the above proposals to be made applicable for prospective tax periods. *AATO -Annual Aggregate Turnover<\/p>\n\n\n\n

    Interest waivers<\/strong><\/p>\n\n\n\n

    Taxpayers<\/strong><\/td>Mar\u201921<\/strong><\/td>Apr\u201921<\/strong><\/td>May\u201921<\/strong><\/td><\/tr>
    Small Taxpayers (AATO up to Rs. 5 crore)<\/td>Nil: for first 15 days from the due date of GSTR-3B\/PMT-06<\/td>Nil: for first 15 days from due date of GSTR-3B\/PMT-06<\/td>Nil: for first 15 days from due date of GSTR-3B\/PMT-06<\/td><\/tr>
    Small Taxpayers (AATO up to Rs. 5 crore) <\/td>9%: for further 45 days from due date of GSTR-3B\/PMT-06<\/td>9%: for further 30 days from due date of GSTR-3B\/PMT-06<\/td>9%: for further 15 days from due date of GSTR-3B\/PMT-06<\/td><\/tr>
    Small Taxpayers (AATO up to Rs. 5 crore) <\/td>18%: after 60 days (15 days+ 45 days) from the due date of GSTR-3B\/PMT-06<\/td>18%: after 45 days (15 days+ 30 days) from the due date of GSTR-3B\/PMT-06<\/td>18%: after 30 days (15 days+ 15 days) from due date of GSTR-3B\/PMT-06<\/td><\/tr>
    Large Taxpayers (AATO more than Rs. 5 crore)<\/td>–<\/td>–<\/td>9%: for first 15 days from due date of GSTR-3B<\/td><\/tr>
    Large Taxpayers (AATO more than Rs. 5 crore) <\/td>–<\/td>–<\/td>18%: after 15 days from due date of GSTR-3B<\/td><\/tr>
    Composite Dealers (for quarter Jan-Mar\u201921)<\/td>Nil: for first 15 days from the due date of CMP-08<\/td> Nil: for first 15 days from the due date of CMP-08 <\/td> Nil: for first 15 days from the due date of CMP-08 <\/td><\/tr>
    Composite Dealers (for quarter Jan-Mar\u201921) <\/td>9%: for further 45 days from the due date of CMP-08<\/td>9%: for further 45 days from the due date of CMP-08 <\/td>9%: for further 45 days from the due date of CMP-08 <\/td><\/tr>
    Composite Dealers (for quarter Jan-Mar\u201921) <\/td>18%: after 60 days (15 days+ 45 days) from the due date of CMP-08<\/td> 18%: after 60 days (15 days+ 45 days) from the due date of CMP-08 <\/td> 18%: after 60 days (15 days+ 45 days) from the due date of CMP-08 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    *AATO -Annual Aggregate Turnover<\/p>\n\n\n\n

    Late Fee waiver<\/strong><\/p>\n\n\n\n

    Taxpayers<\/strong><\/td>Mar\u201921<\/strong><\/td>Apr\u201921<\/strong><\/td>May\u201921<\/strong><\/td><\/tr>
    Small Taxpayers (AATO up to Rs. 5 crore)<\/td>Late fees waived till 60 days from due date of GSTR-3B<\/td>Late fees waived till 45 days from due date of GSTR-3B<\/td>Late fees waived till 30 days from due date of GSTR-3B<\/td><\/tr>
    Large Taxpayers (AATO more than Rs. 5 crore)<\/td>–<\/td>–<\/td>Late fees waived till 15 days from due date of GSTR-3B<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    *AATO -Annual Aggregate Turnover<\/p>\n\n\n\n

    Other Extensions<\/strong><\/p>\n\n\n\n

    Return Type<\/strong><\/td>Period<\/strong><\/td>Extension<\/strong><\/td><\/tr>
    GSTR-1\/ IFF<\/td>May\u201921<\/td>Extended by 15 days<\/td><\/tr>
    GSTR-4<\/td>Annual<\/td>Extended till 31stJuly 2021<\/td><\/tr>
    ITC-04<\/td>Quarter (Jan-Mar\u201921)<\/td>Extended till 30thJune 2021<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Other Relief Measures:<\/strong><\/p>\n\n\n\n

      \n
    • Cumulative\napplication of Rule 36(4) for availing ITC for tax periods April, May,\nJune\u20192021 in return for the period June\u20192021.<\/li>\n\n\n\n
    • EVC to continue for\nfiling of returns by companies instead of DSC till 31st Aug\u20192021.<\/li>\n\n\n\n
    • Retrospective\nAmendment (w.e.f. 1st July 2017) in section 50 of the CGST Act, to provide for\npayment of interest on net cash basis.<\/li>\n\n\n\n
    • Amendments in\ncertain provisions of CGST Act to make the present system of GSTR-1\/3B return\nas default return filing system in GST laws.<\/li>\n\n\n\n
    • Time limit for\ncompletion of various actions, by any authority\/any person which falls during\nthe period from 15th April\u20192021 to 29th June\u20192021 extended up to 30th June\u20192021\n(subject to some exceptions).<\/li>\n<\/ul>\n\n\n\n

      Note: Wherever the timelines for actions have been extended by the Hon\u2019ble Supreme Court, the same would apply<\/p>\n\n\n\n

      Annual Return & Annual Reconciliation<\/strong><\/p>\n\n\n\n

        \n
      • FORM GSTR-9\/9A\noptional for taxpayers with Aggregate Annual Turnover up to RS. 2 crore.<\/li>\n\n\n\n
      • FORM GSTR-9C\nmandatory for taxpayers with Aggregate Annual Turnover above RS. 5 crore.<\/li>\n<\/ul>\n\n\n\n

        GST Clarifications:<\/strong><\/p>\n\n\n\n

          \n
        • Road & Highways<\/strong>: Annuities which are paid for the service by way of access to a road or a bridge are exempt. However, GST will be payable on annuity payments received as deferred payment for construction of road.<\/li>\n\n\n\n
        • GST on MRO services in respect of ships\/vessels: <\/strong>Recommended to be reduced to 5% (from 18%). Place of supply of MRO Services in respect of ships\/ vessels for B2B supplies would be location of recipient of service.<\/li>\n\n\n\n
        • Real Estate<\/strong>: Developer Promoter allowed to pay GST relating to apartments any time before\/at the time of issuance of completion certificate. Thereby, Land Owner Promoters can utilize credit of GST charged to them by Developer Promoters (in respect of such apartments that are subsequently sold by the land promoter) on which GST is paid.<\/li>\n\n\n\n
        • Educational Institutes:<\/strong> Services supplied to an Educational Institution (including anganwadi) by way of serving of food (including mid-day meals under any midday meals scheme), sponsored by Government irrespective of funding of such supplies from government grants\/corporate donations shall be exempt. Input services are exempt in relation to supply of services provided by way of examination (including entrance examination), where fee is charged for such examinations, by National Board of Examination (NBE)\/similar Central or State Educational Boards.<\/li>\n\n\n\n
        • Construction of\nRopeway<\/strong>:\nServices supplied to a Government Entity by way of construction of a rope-way\nto attract GST at 18%. <\/li>\n\n\n\n
        • Government\nUndertakings\/PSU\u2019s<\/strong>:\nServices supplied by Govt. to its undertaking\/PSU by way of guaranteeing loans taken\nby such entity from banks & financial institutions shall be exempt.<\/li>\n\n\n\n
        • Milling of\nagricultural produce<\/strong>:\nService by way of milling of wheat\/paddy into flour (fortified with minerals etc.\nby millers or otherwise) \/rice to Government\/ local authority etc. for\ndistribution of such flour or rice under PDS is exempt from GST if the value of\ngoods in such composite supply does not exceed 25%. Otherwise, such services\nwould attract GST at the rate of 5% if supplied to any person registered in\nGST, including a person registered for payment of TDS.<\/li>\n<\/ul>\n\n\n\n

          Important Judgements<\/strong><\/p>\n\n\n\n

          A. Voluntary Statements doesn\u2019t constitute Pre-consultation.<\/strong><\/p>\n\n\n\n

          M\/s Omaxe New Chandigarh\nDevelopers VS Union of India and Ors. \u2013Delhi High Court<\/em><\/p>\n\n\n\n

          Facts:<\/strong><\/p>\n\n\n\n

            \n
          • Voluntary\nstatement was been given by Petitioner before Senior Intelligence Officer.<\/li>\n\n\n\n
          • A show\ncause notice was issued by Senior Intelligence officer upon the Petitioners\nconsidering voluntary statements as pre-consultation.<\/li>\n<\/ul>\n\n\n\n

            Query:<\/strong><\/p>\n\n\n\n

              \n
            • Whether\nvoluntary statements constitute pre-consultation before issuance of show cause\nnotice as per paragraph 5 of 2017 Master Circular?<\/li>\n<\/ul>\n\n\n\n

              Held:<\/strong><\/p>\n\n\n\n

                \n
              • Hon\u2019ble\nCourt held that \u2018voluntary statements\u2019 is a one-way dialogue made before an\nauthority which often does not take a decision as whether or not next steps in\nthe matter are required to be taken. Further, pre-consultation requires\ndiscussion and deliberation from both sides.<\/li>\n\n\n\n
              • Court\ndirected the proper officer to issue appropriate communication to the applicant\nand hold a meeting for pre show cause consultation and listen Petitioner\u2019s\ncontentions. Thereafter, show cause notice may be issued by the proper officer.<\/li>\n<\/ul>\n\n\n\n

                 No Rectification in GSTR-1 post expiry of limitation period prescribed under CGST Act.<\/strong><\/p>\n\n\n\n

                Abdul Mannan Khan vs. GST Council\n& Ors. | Calcutta High Court<\/em><\/p>\n\n\n\n

                Facts:<\/strong><\/p>\n\n\n\n

                  \n
                • Petitioner\ninadvertently reported an invoice as sale to unregistered party (B2C) instead\nsale to a registered party (B2B) of a registered customer.<\/li>\n\n\n\n
                • Subsequently\nafter 1.5years, registered customer informed the Petitioner of the said error\nand that he is unable to avail ITC on account of the said error by Petitioner\nwhile reporting his invoice in GSTR-1.<\/li>\n\n\n\n
                • Petitioner\nmade an application to the Revenue, seeking rectification of Form GSTR-1for the\nperiod of January\u20192018 to March\u20192018.<\/li>\n\n\n\n
                • The\nsaid request of the Petitioner was rejected by the Revenue on the ground that the\nperiod for making such an application had expired.<\/li>\n<\/ul>\n\n\n\n

                  Query:<\/strong><\/p>\n\n\n\n

                    \n
                  • Petitioner\nappealed before Hon\u2019ble High Court against the said rejection by Revenue for\nrectification of Form GSTR-1 for the period January\u20192018 to March\u20192018.<\/li>\n<\/ul>\n\n\n\n

                    Held:<\/strong><\/p>\n\n\n\n

                      \n
                    • Hon\u2019ble\ncourt relied upon Section 37(3) and observed that the statue provides for\nperiod of limitation for seeking any rectifications (i.e. before furnishing of\nthe return under section 39 for the month of September following the end of the\nFY to which such details pertain, or furnishing of the relevant annual return,\nwhichever is earlier).<\/li>\n\n\n\n
                    • Furthermore,\nHon\u2019ble also observed that there is no provision to appeal or condoning such\ndelay; condoning such delay would make the provision otiose and open the\nfloodgates for similar cases.<\/li>\n\n\n\n
                    • Hon\u2019ble\nCourt dismissed the Petitioner\u2019s appeal on the above grounds.<\/li>\n<\/ul>\n\n\n\n

                      GST leviable on reimbursement (intercompany) expenses<\/strong><\/p>\n\n\n\n

                      ICU Medical India LLP \u2013 AAAR Tamil\nNadu<\/em><\/p>\n\n\n\n

                      Facts:<\/strong><\/p>\n\n\n\n

                        \n
                      • Appellant\nprovides software development service to its ultimate holding company (ICU Inc)\nlocated in USA. Consideration for the said services is made on a cost plus\nmargin method. <\/li>\n\n\n\n
                      • ICU\nInc issues credit card to the employees of the Appellant via a user card holder\nagreement, which is used by the employees of the Appellant for travel related\nexpenses only.  <\/li>\n\n\n\n
                      • ICU\nInc downloads and share the monthly statement with Appellant for booking of the\nsaid expenses in Appellants books of accounts as inter-company (expenses)\ntransactions. Further, ICU Inc settles the monthly credit card bill globally\nand recovers the amount from the Appellant by raising an invoice upon the Appellant.\nAppellant considers the said amount as reimbursements and pays to ICU Inc on\nactual basis without paying any GST on it to Revenue.<\/li>\n\n\n\n
                      • Subsequently,\nthe said credit card expenses are included in the monthly commercial invoice\nissued by Appellant upon ICU Inc for software development charges, as the said\nreimbursement also forms part of software development cost. GST is charged on\nthe full invoice value on cost plus margin basis.<\/li>\n<\/ul>\n\n\n\n

                        Query:<\/strong><\/p>\n\n\n\n

                          \n
                        • Whether\nGST is leviable on the reimbursement of the subsidiary company to its ultimate\nholding company located in a foreign territory outside India?<\/li>\n\n\n\n
                        • In\ncase GST is leviable, what is the GST rate applicable to the said reimbursement\nof expenses?<\/li>\n<\/ul>\n\n\n\n

                          Decision of AAR:<\/strong><\/p>\n\n\n\n

                            \n
                          • AAR held that such reimbursement\nexpenses are taxable under Reverse Charge Mechanism as notified under Serial\nNo. 1 of Notification No. 10\/2017 \u2013 IGST (Rate) dated 28th June 2017. <\/li>\n\n\n\n
                          • AAR held the said services to be\ntaxable at the rate of 18% and that the same will be classified under HSN \u20189971\n– Financial and related services\u2019.<\/li>\n<\/ul>\n\n\n\n

                            Decision of AAAR:<\/strong><\/p>\n\n\n\n

                              \n
                            • AAAR\nobserved that the expenses are borne by ICU Inc and later reimbursed by the\nAppellant, but again included in the taxable invoice, and thus are in the\nnature of advance consideration.  <\/li>\n\n\n\n
                            • It\nupheld the decision of AAR-Tamil Nadu to the extent that the said transaction\nwill be taxable and leviable to GST. It also held that the provisions of Sec 13\nof CGST Act, 2017 (Time of Supply) shall apply and the tax liability shall\narise in accordance with the provisions of time of supply as prescribed u\/s 13\nof CGST Act, 2017.<\/li>\n\n\n\n
                            • However,\nit modified the order of AAR-Tamil Nadu to the extent that the GST Rate shall\nbe applicable at the same rate at which the Appellant charges for software\ndevelopment charges to ICU Inc., considering such expenses to be part of the\ntaxable value of such services. Accordingly, the said service will not qualify\nfor classification under HSN 9971, but under the HSN code being used by the\nAppellant for software development services.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                              GST Calendar \u2013 May\u2019 2021 Nature of Compliances Due Date GSTR-7 May\u2019 2021 tax deducted at source June 10, 2021 GSTR-6 May\u2019 2021 Input Service Distributor June 13, 2021 GSTR-3B May\u2019 2021 June 20, 2021 GSTR-5 May\u2019 2021 Non-Resident Taxable Person June 20, 2021 GSTR-5A May\u2019 2021 OIDAR Service Provider June 20, 2021 GSTR-1 May\u2019 2021 June 26, 2021 IFF- […]<\/p>\n","protected":false},"author":3,"featured_media":533,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[127,9,104,84,121],"class_list":["post-531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","tag-goods-and-services-tax","tag-gst-calendar","tag-gst-due-dates","tag-gst-notifications","tag-gst-return"],"yoast_head":"\nFull exemption from IGST for 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