{"id":79,"date":"2020-05-09T08:54:51","date_gmt":"2020-05-09T08:54:51","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=79"},"modified":"2025-01-30T10:55:46","modified_gmt":"2025-01-30T10:55:46","slug":"benefits-introduced-by-the-gst-authorities","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/benefits-introduced-by-the-gst-authorities\/","title":{"rendered":"Benefits introduced by the GST Authorities"},"content":{"rendered":"\n<p>In\nthe times of pandemic, GST Authorities have extended few benefits to generals\nby relaxing late fees and interests on compliances, processing refunds at\nearliest, easing FTP guidelines pertaining to import and export. A few of\nrelaxation and favorable amendments have been made by CBIC in past one month,\nfew of them are briefed as under.<\/p>\n\n\n\n<p><strong>Jharkhand High\nCourt, Ruling-1&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><br>\nMahadeo\nConstruction Co.<\/p>\n\n\n\n<p><strong>Issue Involved:<\/strong><\/p>\n\n\n\n<p>Whether recovery procedures can be\ninitiated without issue of proper Show Cause Notice<\/p>\n\n\n\n<p><strong>Facts:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Firm is required to furnish\nmonthly return on or before 20th day of the month succeeding such calendar\nmonth in which returns were to be filed. However, due to the Nationwide problem\nin GSTN Portal, the GSTR-3 Return, as auto populated could not being generated,\nprovisions have been incorporated for filing GSTR-3B Return in terms of Rule\n61(5) read with Rule 61(6) of the Central Goods and Services Tax Rules, 2017\n(for short &#8216;CGST Rules&#8217;). <\/li>\n\n\n\n<li>On delay in payments of GST liability\nbeyond 20th day of succeeding month or extended due date, would be liable to\ninterest under Section 50.<\/li>\n\n\n\n<li>The petitioner was served with a\nletter directing the petitioner to make payment of interest on the ground of\ndelay in filing of GSTR-3B Return. The respondent-Authorities further exercised\npowers under Section 79 of the CGST Act by initiating garnishee proceedings for\nrecovery of aforesaid amount of interest by issuing notice to the petitioner&#8217;s\nBanker. The initiation of garnishee proceedings under Section 79 of the CGST\nAct is also impugned in the present writ application.<\/li>\n<\/ul>\n\n\n\n<p><strong>Decision:<\/strong><\/p>\n\n\n\n<p>It was held that respondent Authorities to initiate appropriate\nadjudication proceeding either under Section 73 or 74 of the CGST Act (as the\ncase may be) against the petitioner-assessee and determine the liability of\ninterest, if any, in accordance with law after giving due opportunity of\nhearing to the petitioner.<strong> <\/strong><\/p>\n\n\n\n<p><strong>Karnataka High Court, Ruling-1&nbsp;&nbsp; <\/strong><br>\nTaghar\nVasudeva Ambrish. &nbsp;<\/p>\n\n\n\n<p><strong>Issue Involved:<\/strong><\/p>\n\n\n\n<p>Goods and Services Tax liability on\npaying guest services rendered to students<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether Lessor&nbsp; need not charge GST while issuing the invoice\nfor lease services <strong><\/strong><\/li>\n\n\n\n<li>Whether lease service falls under the\nexemption prescribed and can be described as \u201c Service by way of renting of\nresidential dwelling for use as resident\u201d<strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Facts:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lessor along with\nfour (4) others collectively has let out a Residential complex to Lessee which is engaged in providing\naffordable residential accommodation to student on a long term basis.<\/li>\n\n\n\n<li>Further, Lessee has entered into\nsub-lease agreement with students for providing residential accommodation for\nlong stay period from 3 months to 11 months.<\/li>\n\n\n\n<li>Consequently, there would be no GST\nobligation on lessee in case of lease agreement with their lessor too.\nTherefore, Lessee is of opinion that lessor even should not charge GST to Lessee\nwhen issuing the lease invoice.<\/li>\n\n\n\n<li>The contract of\napplicant group is verified and found that what is given is an immovable\nproperty consisting of rooms with attached toilets as per the layout of leased\npremises annexed to&nbsp; lease agreement and\ndoesn\u2019t fit into meaning of a dwelling which means a house. They are like\nhotels and entire leased premises has 42 rooms, which can by no imagination be\ntermed as residential dwelling and services by hotels, inns, guest house ,\nclubsite and campsite, by whatever name called or other commercial places for\nresidential or lodging purposes are covered by different entries of this\nnotification or under different notification.&nbsp;\n<\/li>\n\n\n\n<li>&nbsp;This shows that room though given for\nresidential purpose would not amount to residential dwelling and hence entry is\nnot applicable for transaction of the lessor and lessee.<\/li>\n<\/ul>\n\n\n\n<p><strong>Decision:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The exemption of residential dwelling\ncannot be sought and lessor have to charge GST while issuing the invoice for\nlease services to Lessee.<strong><\/strong><\/li>\n\n\n\n<li>Lease doesn\u2019t fall under the\nexemption \u201cservices by way of renting of residential dwelling for use as\nresidence\u201d. <strong><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Notification\n30\/2020-CGST <\/strong><\/p>\n\n\n\n<p>A proviso is inserted in Rule 36(4), providing\nfor cumulative application of Rule 36(4) of CGST Rules regarding matching of\nITC to be availed in GSTR-3B with GSTR-2A, in GSTR-3B of September\u20192020 for\nMarch\u20192020 to August\u20192020.<\/p>\n\n\n\n<p><strong>Notification\n37\/2020-CGST <\/strong><\/p>\n\n\n\n<p>Form PMT-09 in reference to inter account\ntransfer of CGST\/SGST\/IGST\/ Interest\/Late fees etc. of electronic cash ledger\nto another head of electronic cash ledger, from April 21, 2020.<\/p>\n\n\n\n<p><strong>Circular\n136\/6\/2020-CGST <\/strong><\/p>\n\n\n\n<p>The said class of\ntaxpayer have been allowed to furnish the statement specified in section 52\n(GST Return for TCS), due date from March 20, 2020 to June 29, 2020 on or\nbefore the 30th day of June, 2020.<\/p>\n\n\n\n<p>Except for few\nprovisions covered in exclusion clause, any time limit for completion or\ncompliance of any action which falls during the period from the 20th day of\nMarch, 2020 to the 29th day of June, 2020, and where completion or compliance\nof such action has not been made within such time, has been extended to 30th\nday of June, 2020.<\/p>\n\n\n\n<p><strong>Circular\n137\/7\/2020-CGST <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The supplier is required to issue \u201ccredit note\u201d in case advances upon which GST is paid got cancelled subsequently and for which invoice may or may not be issued before supply of service. He shall declare the details of such credit notes in the return for the month during which such credit note has been issued. The tax liability shall be adjusted in the return subject to conditions of section 34 of the CGST Act. There is no need to file a separate refund claim.<\/li>\n\n\n\n<li>However, in case there is no output liability against which credit note can be adjusted, registered person may proceed to file claim under \u201cexcess payment of tax\u201d under RFD-01.<\/li>\n\n\n\n<li>Time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents.<\/li>\n\n\n\n<li>The said class of taxpayer have been allowed to furnish the statement specified in section 39 (3) (GST Return for TDS), due date from March 20, 2020 to June 29, 2020 on or before the 30th day of June, 2020.<\/li>\n\n\n\n<li>The said class of taxpayer have been allowed to furnish the statement specified in section 54 (GST Refund application), due date from March 20, 2020 to June 29, 2020 on or before the 30th day of June, 2020.<\/li>\n<\/ul>\n\n\n\n<p><strong>GST\nCalendar \u2013March and April \u20192020<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>Extended Due Date<\/strong>\n  <\/td><td>\n  <strong>Due Date relates to<\/strong>\n  <\/td><td>\n  <strong>Who needs to do the compliance<\/strong>\n  <\/td><td>\n  <strong>Late Fee<\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>May 05, 2020<\/strong>\n  <\/td><td>\n  GSTR-3B\n  for the month of March 2020\n  <\/td><td>\n  Taxpayers\n  having turnover of more than 5 crore\n  <\/td><td>\n  Rs.\n  100\/- per day\n  (*Int.\n  at 9%, for return filed upto June24, 2020, post which Int. @18%)\n  <\/td><\/tr><tr><td>\n  <strong>June 04, 2020<\/strong>\n  <\/td><td>\n  GSTR-3B\n  for the month of April 2020\n  <\/td><td>\n  Taxpayers\n  having turnover of more than 5 crore\n  <\/td><td>\n  Rs.\n  100\/- per day\n  (*Int.\n  at 9%, for return filed upto June24, 2020, post which Int. @18%)\n  <\/td><\/tr><tr><td>\n  <strong>June 29, 2020<\/strong>\n  <\/td><td>\n  GSTR-3B\n  for the month of March 2020\n  <\/td><td>\n  Taxpayers\n  having turnover of less than 5 crore\n  <\/td><td>\n  Rs.\n  100\/- per day\n  (*Int.\n  @18%)\n  <\/td><\/tr><tr><td>\n  <strong>June 29, 2020<\/strong>\n  <\/td><td>\n  GSTR-3B\n  for the month of April 2020\n  <\/td><td>\n  Taxpayers\n  having turnover of less than 5 crore\n  <\/td><td>\n  Rs.\n  100\/- per day\n  (*Int.\n  @18%)\n  <\/td><\/tr><tr><td>\n  <strong>June 30, 2020<\/strong>\n  <\/td><td>\n  GSTR-1\n  for the month of March and April 2020\n  <\/td><td>\n  Any\n  Taxpayer\n  <\/td><td>\n  Rs.\n  200\/- per day\n  <\/td><\/tr><tr><td>\n  <strong>June 30, 2020<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  GSTR-6\n  for the month of February 2020\n  <\/td><td>\n  Input\n  Service Distributor\n  <\/td><td>\n  Rs.\n  50\/- per day\n  <\/td><\/tr><tr><td>\n  <strong>June 30, 2020<\/strong>\n  <\/td><td>\n  GSTR-3B\n  for the month of Jan to&nbsp; March 2020\n  <\/td><td>\n  Taxpayers\n  having turnover of upto 1.5 crore\n  <\/td><td>\n  Rs.\n  200\/- per day\n  <\/td><\/tr><tr><td>\n  <strong>July 31, 2020<\/strong>\n  <strong>&nbsp;<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  GSTR-1\n  for the month of April to September 2020\n  <\/td><td>\n  Taxpayers\n  having turnover of upto 1.5 crore\n  &nbsp;\n  <\/td><td>\n  Rs.\n  200\/- per day\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>In the times of pandemic, GST Authorities have extended few benefits to generals by relaxing late fees and interests on compliances, processing refunds at earliest, easing FTP guidelines pertaining to import and export. A few of relaxation and favorable amendments have been made by CBIC in past one month, few of them are briefed as under. Jharkhand High Court, Ruling-1&nbsp;&nbsp; [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":90,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[14,15],"tags":[8,7,9],"class_list":["post-79","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-gst-department","tag-cgst","tag-gst","tag-gst-calendar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Authorities Introduce New Benefits for Businesses<\/title>\n<meta name=\"description\" content=\"The Goods and Services Tax (GST) authorities have introduced a number of new benefits for businesses, in order to help them cope with the economic impact of the COVID-19 pandemic\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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