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GST - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Due date extended for furnishing FORM ITC-04 for the period from ...

GST

January 2, 2019

Due date extended for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

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  1. Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.

  2. Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018...

  3. Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

  4. Due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 extended till 31.01.2019

  5. Profiteering - sale of flats - the ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 0.14%...

  6. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

  7. Return by Input Service Distributor (ISD) - Time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 extended till 31-12-2017

  8. Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

  9. Waiver of Late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

  10. SVLDRS - Rejection of petitioner’s declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Since respondent No.4 had issued Form-2 indicating certain...

  11. Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

  12. Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 - details of all the challans in respect of goods dispatched to a job worker

  13. Profiteering - purchase of flat in Migsun Wynn - allegation of benefit of Input Tax Credit has not be passed on - The Respondent has benefited from the additional ITC to...

  14. Permission to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the...

  15. Time Limitation for claiming ITC - tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019...

 

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