{"id":577,"date":"2021-08-04T06:09:51","date_gmt":"2021-08-04T06:09:51","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=577"},"modified":"2025-01-30T10:55:43","modified_gmt":"2025-01-30T10:55:43","slug":"gst-and-evolving-law","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/gst-and-evolving-law\/","title":{"rendered":"GST and evolving law"},"content":{"rendered":"\n

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

Nature of Compliances<\/td>Due Date<\/td><\/tr>
GSTR-7 JUL 2021 tax deducted at source<\/td>August 10,2021<\/td><\/tr>
GSTR-1 JULY 2021<\/td>August 11, 2021<\/td><\/tr>
IFF- Invoice furnishing facility (Availing QRMP)<\/td>August 13, 2021<\/td><\/tr>
GSTR-6 JUL 2021 Input Service Distributor<\/td>August 13, 2021<\/td><\/tr>
GSTR-3B JULY 2021<\/td>August 20, 2021<\/td><\/tr>
GSTR-5 JULY 2021 Non-Resident Taxable Person<\/td>August 20, 2021<\/td><\/tr>
GSTR-5A JULY 2021 OIDAR Service Provider<\/td>August 20, 2021<\/td><\/tr>
ITC-04 (Quarter Jul\u201921 – Sep\u201921)<\/td>October 25, 2021<\/td><\/tr>
GSTR-9 & GSTR-9C FY 2020-2021<\/td>December 31,2021<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

A. Clarification|Dynamic Quick Response (\u2018QR\u2019) Code| B2C Invoice<\/strong><\/p>\n\n\n\n

CBIC\nvide Circular No. 156\/12\/2021-GST dated June 21, 2021 has issued clarification regarding\napplicability of Dynamic Quick Response (\u2018QR\u2019<\/strong>)\nCode on B2C invoices, details are enlisted below:<\/p>\n\n\n\n

    \n
  • An\ninvoice, issued to a person having UIN, shall be considered as invoice issued\nfor a B2C supply and shall be required to comply with the requirement of\nDynamic QR Code.<\/li>\n\n\n\n
  • Separate\ndetails of bank account and IFSC may not be provided in the Dynamic QR Code,\nwhere the UPI ID is linked to a specific bank account of the payee\/ person\nreceiving payment.<\/li>\n\n\n\n
  • Where\nthe payment is collected by some another authorized person on behalf of the\nsupplier, UPI ID of such person may be provided in the Dynamic QR Code, instead\nof UPI ID of the supplier<\/li>\n\n\n\n
  • Dynamic\nQR code is not required, where an invoice is issued to a recipient located\noutside India, for supply of services, for which the place of supply is in\nIndia and the payment is received by the supplier in foreign currency, through\nRBI approved mediums.<\/li>\n\n\n\n
  • Dynamic\nQR code is not required, where an invoice is issued to a recipient located\noutside India, for supply of services, for which the place of supply is in\nIndia and the payment is received by the supplier in foreign currency, through\nRBI approved mediums.<\/li>\n\n\n\n
  • Where\npart payment has already been received from the customer\/recipient either in\nform of advance \/ adjustment by way of voucher, discount coupons, etc, dynamic\nQR code to provide for remaining amount payable by customer\/recipient against\nan invoice value. Dynamic QR code shall also provide details of total invoice\nvalue including details and cross reference of the part\npayment\/advance\/adjustment and any remaining amount payable by the customer.<\/li>\n<\/ul>\n\n\n\n

    B. FTP | Service Export Incentive Scheme for FY 2019-20 under promulgation:<\/strong>Highlights of meeting with respect to Service Export Incentive Scheme(SEIS) for FY 2019-20<\/p>\n\n\n\n

      \n
    • SEIS to be announced soon for FY 2019-20;<\/li>\n\n\n\n
    • Capping system may be introduced to benefit MSMEs<\/li>\n\n\n\n
    • Certain sectors being mature enough to be precluded from the scheme;<\/li>\n\n\n\n
    • SEPC to undertake framing a more purposeful and result oriented incentive scheme to promote sectors that would contribute maximum growth to exports<\/li>\n\n\n\n
    • The emphasis is on the importance of service sector in overall growth of the economy and exports.<\/li>\n<\/ul>\n\n\n\n

      C. CBIC clarifies on scope of extension of timelines; as enumerated by Supreme Court : <\/strong>The Hon\u2019ble Supreme Court vide Order dated April 27, 2021 has enumerated on extension of timelines; CBIC vide Circular No. 157\/13\/2021 dated July 20, 2021 has clarified the scope of such extensions:<\/p>\n\n\n\n

        \n
      • Where any appeal is required to be filed before Joint\/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the timelines shall stand extend in terms of Hon\u2019ble Supreme Court Order.<\/li>\n\n\n\n
      • However, timelines in relation to below transactions shall continue to be governed as per the provisions of GST Statue:<\/li>\n\n\n\n
      • Compliances and proceedings on the part of taxpayers, including scrutiny of returns, issuance of summons, search, enquiry or investigations and even consequential arrest;<\/li>\n\n\n\n
      • Issuance of show cause notice, granting time for replies and passing orders, even though being in the nature of quasi-judicial proceedings.<\/li>\n\n\n\n
      • Quasi-judicial functions, including disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed by those extensions of time granted by the statutes or notifications, if any<\/li>\n<\/ul>\n\n\n\n

        D. GST leviable on interest paid for delay in payment and reimbursement charges<\/strong><\/p>\n\n\n\n

        M\/s. Enpay Transformer Components India Private\nLimited | AAR Gujarat<\/p>\n\n\n\n

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

          \n
        • Applicant\nis engaged in the business of manufacturing and supply of transformer\ncomponents. Applicant is importing goods from the Holding company located at\nTurkey for which the payment terms is 120 days from the date of invoice for\nimport of goods. Further, in case payment is not made on due date, the holding\ncompany charges interest on late payment.<\/li>\n\n\n\n
        • Applicant had taken a bank credit facility which\nis backed by corporate guarantee issued by the Holding company. Holding company\nhad paid stamp tax in accordance with the land rules, and have raised a\nreimbursement invoice upon the Applicant for payment.<\/strong><\/li>\n\n\n\n
        • Holding company has not charged any mark up on\nthe said transaction.<\/strong><\/li>\n<\/ul>\n\n\n\n

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

            \n
          • Whether\nGST shall be payable under reverse charge mechanism \u2018RCM\u2019 on payment of\ninterest due to delay in payment of invoices of imported goods, if yes, the\nrate of tax.<\/li>\n\n\n\n
          • Whether\nGST shall be payable under reverse charge mechanism \u2018RCM\u2019 on reimbursement of\nstamp tax, in case Holding Company acts as a \u2018PURE Agent\u2019 on behalf of the\nApplicant.<\/li>\n<\/ul>\n\n\n\n

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

              \n
            • AAR\nheld that the payment of interest by applicant to its holding company would be\ncovered under Entry No. 5(e) of Schedule II of CGST Act 2017 \u2018agreeing to the\nobligation to refrain from an act, or tolerate an act or a situation, or to do\nan act\u2019. Therefore, said transaction qualifies as supply of service and shall\nbe exigible to GST.<\/li>\n\n\n\n
            • AAR\nrelied upon Sec 15(2) of CGST Act, 2017 which provides that any interest or\nlate fee or penalty for delay in payment of any consideration for any supply\nshall be included in the value of supply and held that GST would be levied on\ninterest paid to the holding company for delay in making payment with respect\nto imported goods. Further, GST rate on interest would be the same rate as of\nIGST applicable on the imported goods.<\/li>\n\n\n\n
            • AAR\nheld that Applicant is liable to pay GST under RCM on the reimbursement invoice\nraised upon Applicant by the Holding company for stamp tax paid by Holding\nCompany on the behalf of Applicant, as the conditions for being \u2018PURE AGENT\u2019\nare not qualified in the instant transaction, observations of the court are\nenlisted as below:<\/li>\n<\/ul>\n\n\n\n

              i) No documents, agreement or contract\nwere provided proving that:<\/p>\n\n\n\n

                \n
              • Applicant have authorized the Holding Company to\nmake the payment to the third party;<\/li>\n\n\n\n
              • Applicant had entered into contractual agreement\nwith the Holding company to act as \u2018PURE AGENT<\/li>\n\n\n\n
              • Holding Company neither intends to hold or holds\nany title for his own interest;<\/li>\n\n\n\n
              • No mark-up was charged on the reimbursement\nexpenses, as the Applicant has provided documents in foreign language (Turkish)\nwithout any accompanying English translated language.<\/li>\n<\/ul>\n\n\n\n

                ii) Bank Guarantee in the instant\ntransaction is in direct relation with business of the Applicant and is not an\naddition to the supply of goods\/services that the Holding company provides to\nthe Applicant.<\/p>\n\n\n\n

                iii) Services procured by the Holding\nCompany by entering into Bank Guarantee on behalf of the Applicant, are used\nfor own interest of the Holding Company, as the said services are directly in\nrelation to Applicant by way of supply of imported goods.<\/p>\n\n\n\n

                E. Arranging \/ Facilitating sale of goods to overseas client is \u2018Intermediary services\u2019<\/strong><\/p>\n\n\n\n

                M\/s\nTerretax Trading Private Limited | AAR West Bengal<\/p>\n\n\n\n

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

                  \n
                • Applicant\nis engaged in supply of services by way of arranging sales of goods for various\noverseas manufacturers\/traders.<\/li>\n\n\n\n
                • Business\nactivities include locating prospective overseas\/Indian buyers and understand\ntheir requirement of goods and arranging sales of the said goods from the\nforeign manufacturers\/ traders to the prospective buyers.<\/li>\n\n\n\n
                • Goods\nare delivered to the buyers directly by the suppliers located outside the\ncountry.<\/li>\n\n\n\n
                • No\nprior agreement is made by the applicant with the overseas manufacturers\/\ntraders for arranging such sales. The applicant receives consideration in the\nform of commission in convertible foreign exchange from the overseas suppliers<\/li>\n\n\n\n
                • Applicant\nprovides services by connecting the prospective buyers in India with the\nsuppliers of goods located outside India, thereafter the supplier directly\ndispatches the goods to buyers, receives consideration in the form of\ncommission from the overseas suppliers.         <\/li>\n<\/ul>\n\n\n\n

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

                    \n
                  • Whether\nthe services provided by the Applicant would qualify as \u2018Export of Services\u2019.<\/strong><\/li>\n<\/ul>\n\n\n\n

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

                      \n
                    • AAR observed that the nature of activities undertaken by the Applicant are closely akin to \u2018intermediary\u2019. Applicant falls under the ambit of \u2018intermediary services\u2019 on account of following:<\/li>\n<\/ul>\n\n\n\n

                      i) Supply of services as provided by the Applicant is inextricably linked with the supply of goods made by the overseas supplier;
                      ii) Applicant can neither change the nature and value of supply of goods;
                      iii) Applicant does not holds the title of the goods at any point of time during the entire transaction;
                      iv) Value of supply of services as provided by Applicant is claimed to be based on an agreed percentage and separately identifiable;
                      v) Value of supply of services as provided by Applicant is claimed to be based on an agreed percentage and separately identifiable; <\/p>\n\n\n\n

                        \n
                      • AAR held that the instant transaction shall not\nqualify as \u2018export of service\u2019, as the aforesaid services are performed by an\nintermediary; therefore Place of Supply shall be in India. The services\nprovided by the Applicant shall not be treated as zero-rated supply.<\/li>\n<\/ul>\n\n\n\n

                        F. Services by Indian branch office to foreign office is not Export of Service.<\/strong><\/p>\n\n\n\n

                        M\/s\nSutherland Mortgage Services Inc.| AAR Kerala<\/p>\n\n\n\n

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

                          \n
                        • Applicant\nis an Indian branch of Sutherland, USA (Head Office) and is primarily engaged\nin the business of providing Information Technology Enabled Services (ITES)\nsuch as mortgage orientation, Primary Servicing, Special Servicing, Cash\nManagement, Analytics & Reporting and other related services.<\/strong><\/li>\n\n\n\n
                        • Applicant\nis established in India as a branch office of Sutherland, USA as the mortgage\nlaw of USA prevented outsourcing of work to separate legal entity.<\/strong><\/li>\n\n\n\n
                        • Applicant\nhas entered into an Inter-Company Agreement with its Head Office in USA for\nproviding services to the customers of Sutherland, USA located outside India. <\/strong><\/li>\n\n\n\n
                        • Sutherland,\nUSA invoices for the services to customers in USA and reimburses the Applicant\nthe cost to perform such services on a cost plus 10% mark up. The consideration\nin foreign exchange is received by the Applicant based on the intra office\ninvoice as per inter-company agreement<\/strong><\/li>\n\n\n\n
                        • Services\nprovided by the Applicant cannot be reviewed by Sutherland, USA before the same\nis delivered to the ultimate customers. The said services are directly\ndelivered to the ultimate customers by the Applicant without any consolidation\nat Sutherland, USA.<\/strong><\/li>\n<\/ul>\n\n\n\n

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

                            \n
                          • Whether\nsupply of services by Applicant to the customers located outside India shall be\nliable to GST in the light of the inter-company agreement with Sutherland, USA.           <\/strong><\/li>\n<\/ul>\n\n\n\n

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

                              \n
                            • AAR\nobserved that Explanations to Section 8 of the IGST Act, 2017, creates a legal\nfiction that the establishment of a person in India and any other establishment\nof the same person outside India are two separate legal persons for the purpose\nof GST laws. Therefore, the Applicant and Sutherland, USA are two separate\nlegal persons \/ distinct persons as far as the applicability of goods and\nservices tax law is concerned, even though they cannot be treated as distinct\npersons under the contract law \/ commercial \/ accounting parlance.<\/strong><\/li>\n\n\n\n
                            • The\ncontention of the Applicant that the Customer in USA are legally entitled to\nreceive the services from Sutherland, USA and is obliged to make payment to\nSutherland, USA and that the Applicant is providing services directly to the\ncustomers, in capacity of being branch office is not sustainable.<\/strong><\/li>\n\n\n\n
                            • AAR\nfurther observed that the services supplied by an establishment of a person in\nIndia to any establishment of that person outside India, which are treated as\nestablishments of distinct persons in accordance with Explanation I in Section\n8 of the IGST Act has been exempted vide Entry at Sr. No. 10F of Notification\nNo. 09\/2017 IT (Rate) dated 28.06.2017 as inserted by Notification No. 15\/2018\nIT (Rate) dated 26.07.2018.<\/strong><\/li>\n\n\n\n
                            • AAR\nheld that the conditions at Clause (i) to (iv) of the definition \u2018Export of\nService\u2019 u\/s 2 (6) of the IGST Act, 2017 are met and undisputed, however the\ncondition at Clause (v) of the said definition is not fulfilled in the instant\ntransaction. Accordingly, the service provided by the Applicant does not\nconstitute Export of Service (Zero-rated supplies) and consequently Applicant\nis liable to pay IGST for the period 1 July 2017 to 26 July 2018. It further\nheld that the said services shall qualify as Exempted Services with effect from\n27.07.2018 in light of Entry No. 10F of Notification No. 09\/2017 IT (Rate).<\/strong><\/li>\n<\/ul>\n\n\n\n

                              G. Development Rights \u2013 GST payable on transfer of possession or rights in property by way of conveyance deed or similar instrument.<\/strong><\/p>\n\n\n\n

                              M\/s. Vajra Infracorp India\nPrivate Limited | AAR Telangana<\/p>\n\n\n\n

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

                                \n
                              • Applicant\nprovides taxable services of construction of residential complexes. It has\nentered into an agreement with a land owner in pre-GST regime for construction\nof residential units and the number of flats to be allotted with the land owner\nwere earmarked at the time of agreement in pre-GST era.<\/strong><\/li>\n\n\n\n
                              • Whereas,\nconstruction of the units was expected to be completed in GST regime i.e.\nOctober \/November 2018.<\/strong><\/li>\n<\/ul>\n\n\n\n

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

                                  \n
                                • The time of supply and point of taxation with\nrespect to residential flats allotted to land owner by the builder in terms of\nService Tax \/ GST regime.<\/li>\n\n\n\n
                                • Whether the date of agreement is to be concluded\nas the date of allotment for payment of service tax in respect of construction\nservices provided to landlord ignoring the fact that the construction was\ncontinued subsequently from May, 2017 to November, 2018.<\/li>\n\n\n\n
                                • Clarification on meaning of ‘Constructed\ncomplex\u2018 referred to in relevant notification.<\/li>\n<\/ul>\n\n\n\n

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

                                    \n
                                  • AAR observed that when two or more words\nsusceptible of analogous meaning are clubbed together, they are understood to\nbe used in their cognate sense, thereby by applying principal of\n\u2018Noscitur-a-sociis\u2019 the word \u2018constructed complex\u2019 is to be understood in its\nnatural, ordinary and popular sense to mean a \u2018building\u2019<\/li>\n\n\n\n
                                  • AAR held that the phrase ‘Constructed complex’\nis understood in its natural, ordinary and popular sense to mean a \u2018building\u2019\nand that in terms of phrase ‘Constructed complex\u2019 such a complex, building or\ncivil structure should first be in place so that its possession \/ the rights in\nit may be transferred by the developer to the person supplying development\nrights and such transfer of possession or transfer of right in the building\nshall be accomplished by a conveyance deed or similar instrument such as\nallotment letter.<\/li>\n\n\n\n
                                  • AAR held that the phrase ‘Constructed complex’\nis understood in its natural, ordinary and popular sense to mean a \u2018building\u2019\nand that in terms of phrase ‘Constructed complex\u2019 such a complex, building or\ncivil structure should first be in place so that its possession \/ the rights in\nit may be transferred by the developer to the person supplying development\nrights and such transfer of possession or transfer of right in the building\nshall be accomplished by a conveyance deed or similar instrument such as\nallotment letter.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                                    GST Calendar \u2013 Aug 2021 Nature of Compliances Due Date GSTR-7 JUL 2021 tax deducted at source August 10,2021 GSTR-1 JULY 2021 August 11, 2021 IFF- Invoice furnishing facility (Availing QRMP) August 13, 2021 GSTR-6 JUL 2021 Input Service Distributor August 13, 2021 GSTR-3B JULY 2021 August 20, 2021 GSTR-5 JULY 2021 Non-Resident Taxable Person August 20, 2021 GSTR-5A JULY […]<\/p>\n","protected":false},"author":3,"featured_media":580,"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-577","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":"\nCBIC clarifies QR Code applicability on B2C invoices<\/title>\n<meta name=\"description\" content=\"The Central Board of Indirect Taxes and Customs (CBIC) has clarified the applicability of Dynamic Quick Response (QR) Code on B2C invoices.\" \/>\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\/gst-and-evolving-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBIC clarifies QR Code applicability on B2C invoices\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Indirect Taxes and Customs (CBIC) has clarified the applicability of Dynamic Quick Response (QR) Code on B2C invoices.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rnm.in\/blog\/gst-and-evolving-law\/\" \/>\n<meta property=\"og:site_name\" content=\"RNM India Blogs\" \/>\n<meta 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