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Articles / blogs on various issues of GST & Customs -

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Nov 02

Govt extended time limit for filing GST Appeals till 31.01.2024

The Taxpayers who could not file their appeals of tax disputes in time till 31.03.2023 may now file their such appeals till 31.01.2024, as per Notification No. 53/2023-CT dated 02.11.2023 whereby the delay have been condoned for such appeals. 

Moreover, the Taxpayer has to pay 12.5% (25% of this amount must be debited from Electronic Cash Ledger) of the disputed amount towards pre-deposit for filing appeals.

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Feb 21

Gujarat High Court allowed GST Refund of accumulated ITC to SEZ Unit

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Feb 18

Govt now allowed amendment of Shipping Bills with payment of Rs.1000 wherein IGST refunds were pending due to mismatch, i.e. SB005 error

As a measure of trade facilitation to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified fee by the exporter. 

The exporter may avail the facility of correction of Invoice mismatch errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filling, by following the procedure as provided in the above Circulars, subject to payment of Rs.1,000/- as fee towards such rendering of service by Customs Officers for correlation and verification of the claim. 

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Dec 05


This article analyses as to whether the GST department can issue Show Cause Notice for recovery of erroneous or excess transitional credit taken by the GST registrant through GST TRAN-1 / TRAN-2 form. 


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Nov 28

Redundant penal provisions of GST Law under various Sections of CGST Act, 2017 (Sections 73, 74, 122, 129, 130) :-

As GST has completed more than 3 years of proclaiming “Ease of Doing Business” whereas all aware that on many counts this proverb failed and instead one may appropriately call it “Very Hard to Do Business”. 

In this article, we would analyse the different penal provisions of CGST Act, 2017 (hereinafter referred to as “the Act”) covered by Sections 73, 74, 122, 129 & 130 and suggestions to the GST Council for better compliance and "Ease of Doing Business" in real sense.   


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Nov 21

Whether decision of Hon’ble High Court of Gujarat (related to allowing inverted tax structure GST ITC refund of input services) is applicable to the taxpayers of Gujarat, or to all other Indian States ?

Recently Hon’ble High Court of Gujarat has passed an Order dated 24.07.2020 in case of VKC Footsteps India Pvt Ltd Vs UoI wherein it has allowed input services GST refund to taxpayers which accumulated due to inverted tax structure.

However, on similar issue, Hon’ble High Court of Madras has passed an Order dated 21.09.2020 in case of Tvl Transtonnelstroy Afcons Joint Venture & Five Others Vs UoI wherein it has disallowed input services GST refund to taxpayers which accumulated due to inverted tax structure.

On comparing above both decisions, it implies that both the above decisions are conflicting decisions on same issue and therefore a question arises in the mind of taxpayers as to which decision is applicable to which state. 


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Oct 11

Whether ITC needs to be reversed if such ITC of GSTR-3B is not matching with GSTR-2A when GST Invoice and/or eWay bill available ?

There’s some confusion arose after insertion of sub-rule (4) to Rule 36 of CGST Rules-2017 w.e.f. 09.10.2019 on assuming that the excess 10% ITC (taken in GSTR-3B than ITC appearing in its GSTR-2A) is not liable to be reversed even if not shown in GSTR-2A but documents are available.  However, this is a wrong assumption as this is related to taking ITC in GSTR-3B whereas it is a well known fact that the provisions of GST Acts mandates matching of GST at each level, i.e. Supplier as well as Recipient level, till goods or services reaches to consumer (URP).

In such scenario, the Sections 2(62), 2(63), 16 & 42 of CGST Act-2017 read with Rule 36 of CGST Rules-2017 clearly implies that the ITC taken by the recipient shall match with its GSTR-2A and if there’s any mismatch then such mismatched amount needs to be reversed along with interest in its GSTR-3B return at Table 3.1 by adding to its output tax liabilities. 


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Sep 27

What is exemption limit for GTA (Goods Transport Agency) in GST regime?

As per Sr. No.21 of Notification No.12/2017-CT(Rate) dated 28.6.17 GST is exempted for following cases of GTA :-

1. Where transportation freight amount of a consignment in a single carriage is up to Rs.1500 (means different consignors/suppliers sends their consignments in a vehicle of a transporter).

2. Where transportation freight amount of all goods of single consignee is up to Rs.750 (means full load of vehicle booked for single consignee).

3. Agriculture produce, Milk, Salt, Food grain including Floor, Pulses, Rice, Organic manure, Newspaper/ Magazines registered with Registrar of Newspapers, Relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; Defense or Military equipment.

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Sep 06

CESTAT held that Gold, Silver cannot be confiscated if purchase bill furnished by the person.

the CESTAT, Kolkata, the Tribunal set aside the OIO & OIA & upheld that Gold & Silver cannot be confiscated if purchase bill is furnished by the party.


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Jul 30

Whether ITC be reversed if goods were lost/destroyed during transportation before reaching recipient

Whether ITC reversal is required if goods lost / stolen / destroyed during transit?

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Jul 28

Whether Composition GST Registration is beneficial, or Regular GST Registration ?

A trader or dealer, while applying for GST registration, need to choose either Regular GST Registration, or Composition GST registration and this article is discussing which is beneficial.

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