GST Council issues Advisory for taxpayers facing issues in filing GSTR-3B
The Goods and Services Tax Network (GSTN) has issued a notification on Advisory for taxpayers facing issues in filing GSTR-3B. The advisory was issued on 16th January, 2023. The facility of filing of TRAN (Transition) forms was made available for aggrieved taxpayers from October 01, 2022, to November 30, 2022. It has been observed by GSTN that, a few taxpayers have submitted their forms on the portal but did not finally file it within the specified time.
Delhi Goods and Services Tax (Second Amendment) Rules, 2022
The Government of NCT of Delhi has notified the Delhi Goods and Services Tax (Second Amendment) Rules, 2022. These Amendment Rules come into force with effect retrospectively, from the 1st day of October, 2022. The Rules, amongst others aspects, state that failure to furnish GSTR-3B in specified circumstances would be a ground for cancellation of GST registration.
GSTIN issues Advisory on facility for ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
The Goods and Services Tax Network (GSTN) has issued an Advisory on the facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns. The automated drop proceedings functionality is available to taxpayers who have filed their pending returns i.e. 6 Monthly or 2 Quarterly Returns.
Karnataka Goods and Services Tax (Amendment) Rules, 2023
The Government of Karnataka has published the Karnataka Goods and Services Tax (Amendment) Rules, 2023 to further amend the Karnataka Goods and Services Tax Rules, 2017. These Rules will come into force retrospectively, from 1st December, 2022.
MoF issues clarification on GST rates and classification of certain goods
The Ministry of Finance (MoF) has issued a clarification regarding the GST rates and the classification of certain goods. This clarification is issued based on the recommendations of the GST Council. The present clarification was issued on 13th January, 2023.
Karnataka Excise (Excise Duties and Fees) (Amendment) Rules, 2023
The amendment provides that in the case of a Microbrewery, the Excise Duty applicable for twenty-five percent of the annual installed capacity shall be paid along with the licence fee. The next installment of Excise Duty applicable for twenty-five percent of the annual installed capacity shall be paid, when the production of draught beer exceeds twenty-five percent of the annual installed capacity or within the end of December month of the Excise year, whichever is earlier.
Government of Tamil Nadu clarifies on applicability of certain provisions of the Tamil Nadu Goods and Services Tax Act, 2017
The Government of Tamil Nadu has clarified on the applicability of provisions of section 75(2) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, and its effect on limitation. The said clarification was issued on 4th January, 2023. In cases that do not involve fraud or willful misstatement or suppression of facts to evade payment of tax, a show cause notice has to be issued within 2 years and 9 months from the due date of furnishing of annual return for the financial year to which such tax not paid or short paid or input tax credit wrongly availed or utilized relates, or within 2 years and 9 months from the date of erroneous refund.
Clarification to deal with the difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his FORM GSTR 3B but which are not reflected in his FORM GSTR 2A.
Himachal Pradesh Goods and Services Tax (Amendment) Bill, 2023
The Government of Himachal Pradesh has issued the Himachal Pradesh Goods and Services Tax (Amendment) Bill, 2023. The Bill seeks to further amend the Himachal Pradesh Goods and Services Tax Act, 2017. The Bill was issued on 5th January, 2023. The Bill , amongst others, states that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the 30th of November following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.
Govt. of Maharashtra notifies the manner of filing applications for refunds by unregistered persons
The Government of Maharashtra has issued a circular on the manner of filing an application for refund by unregistered persons. The circular was issued on 3rd January, 2023.
