A one point stop for everything GST. Find all the notifications, circulars and orders here explained by GST experts in easier terms.

 

The benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021.

It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer or where taxpayer has not filed any appeal against the rejection or appeal against the rejection order is pending before appellate authority

Doubts have been raised whether the said notification has extended the due date in respect of initial period of 30 days for filing the application (in cases where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of CGST Act, 2017) under sub-section (1) of section 30 of the CGST Act or whether the due date of filing applications for revocation of registration can be extended further for the period of 60 days (30 + 30) by the Joint Commissioner/ Additional Commissioner/ Commissioner, as the case may be, beyond the extended date of 30.09.2021

(i) where the 30 days’ time limit falls between 1st March, 2020 to 31st December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the CGST Act. For such cases, pursuant to the said notification, the time limit to apply for revocation of cancellation of registration stands extended up to 30th September, 2021 only;
(ii) where the time period of 30 days since cancellation of registration has not lapsed as on 1st January, 2021 or where the registration has been cancelled on or after 1st January, 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows:
(a) Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th
September 2021, without any further extension of time by Joint Commissioner/ Additional Commissioner/ Commissioner.
(b) Where the time period of 60 days (and not 90 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, with the
extension of timelines by another 30 days beyond 30.09.2021 by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act
(c) Where the time period of 30 days (and not 60 days or 90 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, with the extension of timelines by another 30 days beyond 30.09.2021 by the Joint/ Additional Commissioner and another 30 days by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act

“It is mandatory for companies having turnover above Rs. 500 Cr. to comply with dynamic B2C QR code from 1st Dec 2020. However no penal provisions if same is not complied till 30th Jun 2021, subject to conditions

Clarification with respect of applicability of dynamic Quick Response Code on B2C invoices and compliance of notification 14/2020

1) Invoices issued to UIN holders shall be considered as invoice issued to unregistered user and shall comply with dynamic QR Code requirement
2) Separate details of bank account & IFSC details are not required since UPI ID is linked to a bank account of the payee/person collecting money.
3) Where the payment is collected by some person, authorized by the supplier, the UPI ID of such person may be provided in the Dynamic QR Code, instead of UPI ID of the supplier
4) In case of supply of services to recipient located outside India but payment is received in foreign currency and place of supply is within India (i.e. services not considered as an export), QR code is not required since same cannot be used for payment
5) Where the invoice number is not available at the time of digital display of dynamic QR code say in case of over the counter sales and the invoice number and invoices are generated after receipt of payment, the unique order ID/ unique sales reference number, which is uniquely linked to the invoice issued for the said transaction, may be provided in the Dynamic QR Code for digital display, as long as the details of such unique order ID/ sales reference number linkage with the invoice are available on the processing system of the merchant/ supplier and the cross reference of such payment along with unique order ID/ sales reference number are also provided on the invoice.
6) In case of receipt of part payments by way of advance or adjustment using voucher or discount coupon before QR Code generation, the code may provide only the balance amount payable and details of total invoice value, cross reference of advance adjustment and remaining amount shall be provided in invoice”

(i) GST is exempt on services provided by Central or State Boards ( including the boards such as NBE) by way of conduct of examination for the students, including conduct of entrance examination for admission to educational institution [under S. No. 66 (aa) of notif No. 12/2017-CT(R)].

(ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) of notif No. 12/2017- CT(R)].

(iii) GST at the rate of 18% applies to other services provided by such Boards,namely of providing accreditation to an institution or to a professional (accreditation fee or registration fee such as fee for FMGE screening test ) so as to authorise them to provide their respective services.

GST is exempt on service, falling under heading 9967 (service code), by way of access to a road or a bridge on payment of annuity [entry 23A of notification No. 12/2017-Central Tax].

Entry 23A of notification No. 12/2017-CT(R) does not exempt GST on the annuity (deferred payments) paid for construction of roads

It is clarified that services provided to an educational institution by way of serving of food ( catering including mid- day meals) is exempt from levy of GST irrespective of its funding from government grants or corporate donations [under said entry 66 (b)(ii)].

Educational institutions as defined in the notification include aganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates.

1) In order to ensure uniformity in the implementation of the provisions of section 30 & rule 23, till the time an independent functionality for extension of time limit for applying in GST REG-21 is developed on the GSTN portal, the Board, hereby provides the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule.

2) Any registered person whose registration is cancelled by the proper officer on his own motion, may apply to such officer in REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order

3) Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 90 days of such date, the said person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought.

4) The Joint/Additional Commissioner, on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. However, in case the concerned Joint/Additional Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer.

5) On receipt of the decision of the Joint/Additional Commissioner on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration according to the law and procedure laid down in this regard.

6) The circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.

Clarification 1

Certain supplies of goods have been notified as deemed exports vide notification No. 48/2017-Central Tax. Further, the third proviso to rule 89(1) of the CGST Rules allows either the recipient or the supplier to apply for a refund of tax paid on such deemed export supplies.

Clarification 2 :
Para 26 of Circular No. 125/44/2019-GST dated 18th November 2019 gave a clarification in relation to cases where taxpayers had inadvertently entered the details of export of services or zero-rated supplies to a Special Economic Zone Unit/Developer in table 3.1(a)
instead of table 3.1(b) of FORM GSTR-3B of the 01.07.2017 to 30.06.2019 and were unable to claim
refund of the integrated tax paid on the same through FORM GST RFD-01A. This was
because of a validation check placed on the common portal which prevented the value of refund
of integrated tax/cess in FORM GST RFD-01A from being more than the amount of integrated
tax/cess declared in table 3.1(b) of FORM GSTR-3B. The said Circular clarified that for the
tax periods from 01.07.2017 to 30.06.2019, such registered persons shall be allowed to file the
refund application in FORM GST RFD-01A on the common portal subject to the condition
that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate
amount of integrated tax/cess mentioned in the tables 3.1(a), 3.1(b) and 3.1(c) of FORM
GSTR-3B filed for the corresponding tax period.

A – Requirement of adding QR code is not applicable to an invoice where supplier of taxable service is

B – Following parameters shall be part of QR Code added on B2C Invoice
Further, Dynamic QR Code should be such that it can be scanned to make a digital payment

C. Where the QR Code is not added on the invoice but the supplier makes available to customers an electronic mode of payment like UPI Collect, UPI Intent, or similar other modes of payment, through mobile applications or computer-based applications and the details of the merchant and the transaction are displayed/ captured.

Dynamic QR Code on B2C invoices are not mandatory for pre-paid invoices

D. The provisions of the notification shall apply to each supplier/registered person separately, if such person is liable to issue invoices with Dynamic QR Code for B2C supplies as per the said notification. In case, the supplier is making supply through the Ecommerce portal or application, and the said supplier gives cross references of the payment received in respect of the said supply on the invoice, then such
invoices would be deemed to have complied with the requirements of Dynamic QR Code. In cases other than pre-paid supply i.e. where payment is made after generation / issuance of invoice, the supplier shall provide Dynamic QR Code on the invoice.

Standard Operating Procedure issued for implementation of Notification 94/2020.

Notification 94/2020 authorizes immediate suspension of GST registration where significant deviation/anomalies are noticed between GSTR 3B and 1 or GSTR 3B and 2B, indicating contravention of the provisions of the Act or the rules.

Intimation of suspension is provided in FORM REG 31 Electronically.

Clarification on treatment of RCM on renting of motor vehicles to body corporates by non body corporates

It clarifies that RCM shall be
applicable on the service by way of renting of any motor vehicle designed to carry passengers
where the cost of fuel is included in the consideration charged from the service recipient only if
the supplier fulfils all the following conditions:–
(a) is other than a body-corporate;
(b) does not issue an invoice charging GST @12% (6% CGST + 6% SGST) from the service
recipient; and
(c) supplies the service to a body corporate. “

As per SOP, a tax official needs to issue a notice to a registered individual who fails to file the return u/s 39 or u/s 44 or u/s 45. This notice is to be issued u/s 46 of the CGST Act with rule 68 of the Central Goods and Services Tax Rules, 2017 and in form GSTR-3A to intimate the non-filers to file the return within fifteen days of notice. Besides, section 62 demands the assessment of non-filers of return of registered individual who fails to file return u/s 39 or u/s 45 even when the notice is issued u/s 46. A format of FORM GSTR-3A has also been released by CBIC.

The CBIC has also notified that there is no need to issue a separate notice for the best judgement assessment u/s 62 and the same can be issued in form ASMT-13, when the non-filer again fails to file the return within 15 days of issuance of notice in form GSTR 3A, without any additional communication.

The process of deduction and deposit of TDS, the DDO can follow any of the following two options :

i. Individual Bill-wise deduction and its deposit to the Government by DDO

ii. Bunching of deductions and its deposit by DDO