TMI Short Notes

TMI Short Notes on various issues

51. The Legal Contours of Input Tax Credit Eligibility: Procedural Aspects of GST and ITC

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52. Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis

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53. Navigating the Intricacies of Seizure and Confiscation under the GST Regime: A Detailed Analysis of a Landmark High Court Judgment"

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54. Restrictions on availing Input Tax Credit (ITC) - constitutional validity of Section 16(4): A Landmark Judgment

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55. A Critical Analysis of the Constitutional Validity of Section 16(4) of the CGST/BGST Act and the expression 'deprive of his right of property' under Article 300-A: The Patna High Court's Stand

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56. Scrutiny of Procedural Flaws in GST Registration Cancellation: Insights from a High Court Judgment

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57. Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling

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58. Transition to the GST regime. Legal challenges posed by the GST regime on existing government contracts.

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59. GST: transportation of goods, the role of e-way bills, and the implications of their cancellation - Navigating Legal Complexities

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60. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

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61. Manner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?
    1 Comment

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62. The need for clarity and concrete reasons in the cancellation of GST registrations.

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63. Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.

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64. Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?

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65. GST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-juris

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66. An insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).

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67. Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Court of India.

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68. Seeking grant of Bail - wrongful availment of Input Tax Credit and fake invoices.

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69. Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissing petition of Union of India in case of RCM.
    1 Comment

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70. Refund of unutilised ITC - inverted duty structure - Denial on Input services - Contradictory Judgements on the same issue - GUJARAT HIGH COURT allows the refund while MADRAS HIGH COURT not

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71. Evasion of GST - Jurisdiction of inspect and search - Power to issue Seizure (prohibition) order - Proper authorization –Section 67  of the Goods and Service Tax Act, 2017

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72. Refund of IGST - Export of goods - only because the exporter had claimed drawback @ 1% in regard to the exported goods, no power to deny refund of IGST

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73. Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act

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74. Levy of GST on providing back office support services, payroll processing, to main records of employees and after finalization of purchase / sale between the client and its customers.

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75. Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued

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76. Switching from normal payment of tax composition scheme - Whether the assessee is liable to reverse Input Tax Credit (ITC) on inputs or capital goods held in stock? How to calculate reversal of ITC in such case?

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77. Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock? How to determine the amount of ITC on capital goods to be availed?

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78. Can a registered person, who purchases goods from a composition manufacturer / trader (dealer / supplier) take input tax credit under GST?
    1 Comment

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79. In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax (GST) and submitting the return once he crosses the threshold limit of ₹ 75 Lakhs (or rs. 50 lakhs) as the case may be? Can he continue to pay tax and file the return on quarterly basis?
    1 Comment

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80. What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u/s 10?

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81. Whether a person who is opting for Composition u/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?
    3 Comments

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82. A person who was making inter-state supplies during the previous year but not making inter-state supplies during the current year, can he avail the benefit of composition under GST?
    1 Comment

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83. How to determine Turnover limit for availing the benefit of composition scheme? Is it required to be determined each year on the basis of turnover of the previous year?

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84. What is the validity of composition levy? Whether intimation is required to be submitted each year for availing the benefit of composition scheme under GST?

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85. Can the option to pay tax under composition levy be exercised at any time of the year?

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86. Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?

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87. Can an Importer of goods or services opt to pay tax under composition scheme under GST?
    2 Comments

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88. Can an exporter of goods opt to pay tax under composition scheme under GST?

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89. Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?

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90. Whether a person having turnover much below ₹ 75 Lakhs (Rs. 50 lakhs as the case may be) as on 30-6-2017, and having stock of goods purchased against C form, F form etc. or import goods or inter-state purchases, is eligible for availing the benefit of Composition Scheme under GST?

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91. A person availing benefit of composition scheme under GST, want to be a casual dealer in another state. Can he avail the benefit of composition scheme in the capacity of casual dealer or non resident taxable person?

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92. Who are not eligible to opt for composition scheme? Whether certain manufacturers (like Ice cream, Pan masala, Tobacco etc.) are excluded from opting composition scheme? if Yes, who are they?

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93. A person availing composition scheme during a financial year crosses the turnover of ₹ 75 Lakhs (₹ 50 lakhs in hil areas) during the course of the year i.e. say he crosses the turnover of ₹ 75 Lakhs (₹ 50 lakhs in hil areas) in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?

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94. Whether a person supplying goods through Electronic Commerce Operator, is eligible to opt composition scheme? Since the provisions of TDS u/s 51 and TCS u/s 52 have been deferred, would it make any difference?

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95. A registered person opting for composition scheme is not allowed to make any inter-State outward supplies of goods. Therefore, what would happen if someone from outside the state wants to purchase goods? Will it make any difference, if the person from outside the state is not a registered person?

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96. GST - Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happened where the nature of activity undertaken by the job worker is amounting to Manufacture? will he be denied the benefit of composition as service provider?
    2 Comments

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97. GST - Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit of composition scheme? What happened in case of other service providers? Can a restaurant server provider (Dhaba wala) is allowed under this scheme.

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98. GST - Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?

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99. Export - Zero Rated supply - Whether amount received from the Foreign Currency (Non-Resident) account or Non-Resident External Account known as FCNR/NRE account maintained by the buyer can be treated as received in convertible foreign exchange for claiming benefit under GST

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100. Export of Services - For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory

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