{"id":605,"date":"2021-09-08T11:11:40","date_gmt":"2021-09-08T11:11:40","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=605"},"modified":"2025-01-30T10:55:43","modified_gmt":"2025-01-30T10:55:43","slug":"resolving-albatross-surrounding-goods-and-services-tax","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/resolving-albatross-surrounding-goods-and-services-tax\/","title":{"rendered":"Resolving Albatross surrounding Goods and Services Tax"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>GST Calendar \u2013Compliances for the month of August\u20192021<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Nature of Compliances<\/td><td>Due Date<\/td><\/tr><tr><td>GSTR-7 (Tax Deducted at Source \u2018TDS\u2019)<\/td><td>September 10,2021<\/td><\/tr><tr><td>GSTR-8 (Tax Collected at Source \u2018TCS\u2019)<\/td><td>September 10,2021<\/td><\/tr><tr><td>GSTR-1 August 2021<\/td><td>September 11, 2021<\/td><\/tr><tr><td>IFF- Invoice furnishing facility (Availing QRMP)<\/td><td>September 13, 2021<\/td><\/tr><tr><td>GSTR-6 August 2021 Input Service Distributor<\/td><td>September 13, 2021<\/td><\/tr><tr><td>GSTR-2B (Auto Generated Statement)<\/td><td>September 14, 2021<\/td><\/tr><tr><td>GSTR-3B August 2021 <\/td><td>September 20, 2021<\/td><\/tr><tr><td>GSTR-5 August 2021 (Non-Resident Taxable Person)<\/td><td>September 20, 2021<\/td><\/tr><tr><td>GSTR-5A August 2021 (OIDAR Service Provider)<\/td><td>September 20, 2021<\/td><\/tr><tr><td>PMT-06 (who have opted for QRMP scheme)<\/td><td>September 25, 2021<\/td><\/tr><tr><td>GSTR-9 &amp; GSTR-9C FY 2020-2021<\/td><td>December 31, 2021<\/td><\/tr><tr><td>ITC-04 (Quarter Jul\u201921 &#8211; Sep\u201921)<\/td><td>October 25, 2021<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>A. Reimbursement of post-sale SKU discounts to distributor liable to GST<\/strong><\/p>\n\n\n\n<p>M\/s Santhosh Distributors\nKottayam | AAAR Kerala<\/p>\n\n\n\n<p><strong>FACTS<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Appellant\nentered in an agreement with M\/s Castrol India Ltd. (hereinafter referred as \u2018Castrol\u2019)\nto distribute products on principal-to-principal basis.<\/li>\n\n\n\n<li>As\npart of agreement Castrol shall determine the price at which such goods shall\nbe sold and the goods cannot be sold beyond such price.<\/li>\n\n\n\n<li>As\npart of agreement Castrol shall determine the price at which such goods shall\nbe sold and the goods cannot be sold beyond such price.<\/li>\n\n\n\n<li>Appellant\nis entitled for following type of SKU discounts by Castrol by way of\nreimbursement through commercial credit notes:<\/li>\n<\/ul>\n\n\n\n<p>i) Discount known at or prior to time of supply.  <br>ii)Discount offered post sales where the discount may or may not be known at the point of supply and is not quantified in the agreement. <\/p>\n\n\n\n<p><strong>ISSUE<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether post sale SKU discount offered by\nCastrol to their dealers through the Appellant attracts GST.<\/li>\n\n\n\n<li>Whether\nthe amount shown in the commercial credit note issued to the appellant by Castrol\nattracts proportionate reversal of Input tax credit.<\/li>\n\n\n\n<li>Is\nthere any tax liability under GST laws on the Appellant for the amount received\nas reimbursement of discount or rebate provided by Castrol.<\/li>\n<\/ul>\n\n\n\n<p><strong>Held<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hon\u2019ble AAAR relied upon Sec 15(3) which\nprescribes that the post-sale discounts shall be excluded from the taxable\nvalue on satisfaction of below two conditions:<\/li>\n<\/ul>\n\n\n\n<p>i) Discount can be established in terms of the agreement between the supplier and recipient and that such discount can be linked to the relevant invoice; and  <br>ii) Input tax credit attributable to the said discount is reversed by the recipient. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hon\u2019ble AAAR observed that in the\ntransaction the agreement does not specify the terms, qualification,\nparameters, quantum or percentage of post-sale discounts. Further, that the\nincidence of tax in the instant transaction has been transferred to Castrol as\nthe same are reimbursed to the Appellant and Castrol determines the prices at\nwhich the goods shall be sold leaving no control with the Appellant over the\nprices.<\/li>\n\n\n\n<li>Hon\u2019ble AAAR held that transaction post\nsale discount cannot be allowed as discount and thereby excluded from the\ntaxable value. Thus, the additional discount given by Castrol shall qualify as\n\u2018Consideration\u2019 and liable to be added in the consideration payable by the end\ncustomers to Appellant. Further, GST shall be payable at the applicable rate of\ngoods.<\/li>\n\n\n\n<li>Hon\u2019ble AAAR held that Appellant is not\nliable for reversal of proportionate input tax credit, as there is no reduction\nin outward tax liability for Castrol on account of issuance of commercial\ncredit note in lieu of additional discounts.<\/li>\n<\/ul>\n\n\n\n<p><strong>B. Stay on bank attachment &amp; cancellation of registration for not giving hearing opportunity<\/strong><\/p>\n\n\n\n<p><strong>&nbsp;<\/strong>M\/s. Cheema Local Carrier &amp; Construction vs Asst. Commissioner | Chhattisgarh High Court<\/p>\n\n\n\n<p><strong>FACTS<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Petitioners\nbank accounts were attached and freezed by the Revenue. Further, its GST\nRegistration was cancelled and electronic input tax credit ledgers were\nblocked, which resulted into closure of the business.<\/li>\n\n\n\n<li>Petitioner\ncontends that the show cause notice issued by the Revenue had no particulars\nreflecting contraventions made and that the ingredients of Rule 21 of the CGST\nRules must be fulfilled before proceeding with cancellation of Registration.<\/li>\n\n\n\n<li>Petitioner\nhad filed its written reply to the order issued by Revenue for attachment of\nbank accounts, however no opportunity of hearing was provided to the Petitioner\nin terms of GST provisions.<\/li>\n<\/ul>\n\n\n\n<p><strong>ISSUE<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Petitioner\naggrieved by the order issued by the Revenue, wherein its bank accounts were\nattached, Input Tax Credit Ledgers were blocked and GST Registration was\ncancelled, filed the said petition.<\/li>\n<\/ul>\n\n\n\n<p><strong>Held<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hon\u2019ble\nHigh Court relied upon the matter of <em>Valerius Industries v. Union of India<\/em>\nwherein it was observed existence of relevant material is pre-conditional to\nthe formation of opinion upon which the authority may act for provisional\nattachment of the bank account and cancellation of registration.<\/li>\n\n\n\n<li>Hon\u2019ble\nHigh Court observed that in the instant transaction, that the order issued by\nRevenue do not reflect the grounds existing for passing such order and that the\nbusiness of the Petitioner stands closed on account of such orders.<\/li>\n\n\n\n<li>Hon\u2019ble\nHigh Court issued an interim order wherein attachment of the bank accounts and\norder for cancellation of GST Registration of Petitioner were stayed till the\nnext date of hearing. Further, it directed Revenue that the said interim stay\norder shall not preclude Revenue from taking any action on deliberately\navoiding any hearing given to Petitioner.<\/li>\n<\/ul>\n\n\n\n<p><strong>C.\nHigh Court sets aside order blocking ITC in Electronic Credit Ledger<\/strong><\/p>\n\n\n\n<p>M\/s\nShree Rajendra Steels vs. Asst. Commissioner | Madras High Court<\/p>\n\n\n\n<p><strong>FACTS<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Petitioner\nhad earlier approached High Court seeking a direction for unblocking the Input\nTax Credit (ITC) available in its Electronic Credit Ledger, wherein High Court\nhad directed and permitted Petitioner to address its grievance to appropriate\nauthority in accordance with law.<\/li>\n\n\n\n<li>Accordingly,\nPetitioner had approached Respondent by way of a written representation along\nwith necessary documents substantiating its request for unblocking ITC.<\/li>\n\n\n\n<li>However,\nas per Respondent ITC has been availed against fake invoices and that there was\nno actual movement of goods. A Show Cause Notice was issued upon the Petitioner\nand an opportunity of personal hearing was granted. However, Petitioner did not\navail this opportunity of Personal hearing amid lockdown and on-going pandemic.<\/li>\n\n\n\n<li>Thereafter,\nan order was issued by the Respondent disallowing the ITC claim of the\nPetitioner.<\/li>\n<\/ul>\n\n\n\n<p><strong>ISSUE<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether\nthe Respondent is right in disallowing Petitioners request for unblocking ITC\nin Electronic Credit Ledger without any reasoning and without considering\nnecessary documents.<\/li>\n<\/ul>\n\n\n\n<p><strong>Held:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;Hon\u2019ble Court observed that the impugned order\nsimply rejects the claim for ITC stating that &#8216;the tax payer has claimed ITC\nusing fake invoices. Hence the corresponding ITC is disallowed&#8217;.<\/li>\n\n\n\n<li>Hon\u2019ble\nCourt referred the claim of ITC should have been decided based on documents\nsupplied along with material collated\/available with the Assessing Officer; not\nby way of a cursory order and that the order must be reasoned.<\/li>\n\n\n\n<li>Hon\u2019ble\nHigh Court set aside the impugned order as not being a speaking order and\ndirected Petitioner to appear before the authority along with its reply to the\nSCN and without expecting any further notice in this regard. It further\ndirected the Respondent to decide the claim of ITC by way of a speaking order,\nin accordance with law.<\/li>\n<\/ul>\n\n\n\n<p><strong>D.\nImplementation of Rule 59(6) of CGST Rules on GST Portal&nbsp; w.e.f 1<sup>st<\/sup> September 2021. <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rule 59(6) of the CGST Rules,2017 inserted vide\nNotification No. 1\/2021 dated 1<sup>st<\/sup> Jan 2021, provides for\nrestrictions imposed on filing of GSTR-1 \/ IFF (as the case may be) on GST\nportal for below mentioned cases:<\/li>\n<\/ul>\n\n\n\n<p>a) Where a registered person has not furnished the return in FORM GSTR 3B for preceding two months; or  <br>b) Where a quarterly registered person has not furnished the return in FORM GSTR-3B for preceding tax period; <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As per the advisory, GST portal shall check whether\nbefore filing of GSTR-1\/IFF of a tax-period, following has been filed or not:<\/li>\n<\/ul>\n\n\n\n<p>a) GSTR-3B for the previous two monthly tax-periods (for monthly filers); or  <br>b) GSTR-3B for the previous quarterly tax period (for quarterly filers), as the case may be.   <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Further, the system shall restrict filing of\nGSTR-1\/IFF till Rule-59(6) is complied with. This check shall operate on clicking\nthe SUBMIT button of GSTR-1 and the system will give an error message if the\ncondition of Rule-59(6) is not met. The records which have been saved in GSTR-1\nshall remain saved and filing of such records will be permitted after\nRule-59(6) is complied with.<\/li>\n\n\n\n<li>It is imperative to note that the implementation of\nRule-59(6) on the GST Portal shall be completely automated, similar to the\nblocking &amp; un-blocking of e-way bill as per Rule-138E and facility for\nfiling of GSTR-1 will be restored immediately after filing of relevant GSTR-3B.\nNo separate approval would be needed from the tax-officer to restore the\nfacility for filing of GSTR-1.<\/li>\n<\/ul>\n\n\n\n<p>E. <strong>Extension in timelines<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Late Fee Amnesty :<\/strong><\/li>\n<\/ul>\n\n\n\n<p>CBIC vide Notification No. 33\/2021 dated 29<sup>th<\/sup>August 2021 has extended late fee amnesty scheme from 31<sup>st<\/sup> August&nbsp; 2021 to 30<sup>th<\/sup> November 2021 i.e., where a registered person furnishes GSTR-3B for the period 1<sup>st<\/sup> July 2017 to 30<sup>th<\/sup> April 2021 by 30<sup>th<\/sup> November 2021, the late fee shall be waived as per the table below:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Tax Payable<\/td><td>Waiver of Late Fee<\/td><\/tr><tr><td>Where GST is payable<\/td><td>Any amount in excess of Rs. 500 per return<\/td><\/tr><tr><td>Where GST payable is NIL<\/td><td>Any amount in excess of Rs. 250 per return<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Revocation application for cancellation of registration : <\/strong><\/li>\n<\/ul>\n\n\n\n<p>CBIC vide Notification No. 34\/2021 dated 29<sup>th<\/sup> August\n2021 has extended timelines from 31<sup>st<\/sup> August 2021 to 30<sup>th<\/sup>\nSeptember 2021 , for filing revocation application of cancellation of\nregistration,&nbsp; where a registered person\nhas not furnished returns for a continuous period of three months in case of a composite\ndealer and six months in other cases. <\/p>\n\n\n\n<p><strong>F. DGFT Update: Remission of Duties &amp; Taxes on Exported Products (RoDTEP)<\/strong><\/p>\n\n\n\n<p>Background:<\/p>\n\n\n\n<p>The\nmerchandise exports scheme was resisted in the World Trade Organization (WTO).\nIndia has filed an appeal against the dispute settlement body\u2019s ruling and is\npending before the appellate body of the WTO. In augmenting exports by allowing\nrefund of taxes that are not refunded or available as credit, the Remission of\nDuties and Taxes on Exported Products (RoDTEP) replaces the Merchandise Exports\nfrom India Scheme. <\/p>\n\n\n\n<p>The\nscheme was operational from January 01, 2021 and was pending issuance of\nguidelines and notification of rates. The exporters need to indicate the claim\nbenefit of RoDTEP in the shipping bill as a declaration with effect from\nJanuary 01, 2021. An online RoDTEP record is created for the conversion of\nscrolls into scrips on the ICEGATE system. The Foreign Trade Policy 2015-2020\nhas now notified guidelines for RoDTEP scheme.<\/p>\n\n\n\n<p><strong>Highlights of the Scheme:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The\ntheme is to refund at present unrefunded duties, taxes, levies at the Central,\nState and local level borne on the exported products including prior stage\ncumulative indirect taxes on goods or services used in the production of the\nexported product and such indirect duties, taxes and levies in respect of\ndistribution of exported product.<\/li>\n\n\n\n<li>Rebate\nis granted to eligible exporters at notified rate as a percentage of FOB value\nwith capping system. However, for certain items, a fixed quantum of rebate per\nunit as may be notified. Rebate rates shall range from 0.01% to 4.3% for\ndifferent HS codes as specified in Appendix to the Policy.<\/li>\n\n\n\n<li>Ministry\nof Finance in synergy with Department of Commerce shall specify the overall\noutlay for said scheme. Further, the said scheme shall operate on a budgetary\nframework for each financial year subject to revisions in scheme benefits post\nnecessary calibrations.<\/li>\n\n\n\n<li>Rebate\nallowed shall be subject to realization of sale proceeds within time allowed\nand would not be dependent on the realization of export proceeds at the time of\nissue of rebate.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/li>\n\n\n\n<li>Rebate\nallowed shall be subject to realization of sale proceeds within time allowed\nand would not be dependent on the realization of export proceeds at the time of\nissue of rebate.<\/li>\n\n\n\n<li>Exports\nto be made from EDI ports.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exports\nto be made from EDI ports.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Export of imported goods in the same or substantially same condition in terms of Para 2.46 of Foreign Trade Policy;<\/li>\n\n\n\n<li>Exports through trans-shipment i.e., goods routed through India but not entering India;<\/li>\n\n\n\n<li>Export that are subject to Minimum Export Price or Export Duty;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/li>\n\n\n\n<li>Exports which are Restricted or Prohibited products as specified under Schedule-2 of Export Policy in ITC(HS);<\/li>\n\n\n\n<li>Supplies of products manufactured by DTA units to SEZ\/FTWZ units; Products manufactured or exported under jobbing contracts thereby availing the benefit of the Notification No. 32\/1997-Customs dated 1st April, 1997;<\/li>\n\n\n\n<li>Exports for which electronic documentation\nin ICEGATE EDI has not been generated\/ Exports from non-EDI ports;<\/li>\n\n\n\n<li>Products manufactured \/ Exported by Free\nTrade Zones (FTZs) or Export Processing Zones (EPZ) or Special Economic Zones\n(SEZ);<\/li>\n\n\n\n<li>Products Manufactured in Electronic\nHardware Technology Park (EHTP) \/ Bio-Technology Park (BTP) or a warehouse\noperating under Section 65 of the Customs Act i.e., MOOWR Scheme;<\/li>\n\n\n\n<li>Deemed Exports.<\/li>\n<\/ul>\n\n\n\n<p>The inclusion of exports made against Duty Free Import\nAuthorisation, Advance Authorisation, or by units in an EOU, SEZ or FTWZ,\nincluding rates, shall be decided based on the recommendations of the RoDTEP\nCommittee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Calendar \u2013Compliances for the month of August\u20192021 Nature of Compliances Due Date GSTR-7 (Tax Deducted at Source \u2018TDS\u2019) September 10,2021 GSTR-8 (Tax Collected at Source \u2018TCS\u2019) September 10,2021 GSTR-1 August 2021 September 11, 2021 IFF- Invoice furnishing facility (Availing QRMP) September 13, 2021 GSTR-6 August 2021 Input Service Distributor September 13, 2021 GSTR-2B (Auto Generated Statement) September 14, 2021 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":608,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[9,104,84,121],"class_list":["post-605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","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>Resolving the Albatross: Addressing Challenges in GST<\/title>\n<meta name=\"description\" content=\"Gain insights into the efforts aimed at resolving the challenges surrounding Goods and Services Tax (GST). 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