Home Highlights August 2017 Year 2017 This

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1. FORM GST PMT - 9 - Transfer of amount from one account head to another in electronic cash ledger - New Form inserted

2. The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for...

3. Refusal on the part of respondents to issue discharge certificate - Payment of amount through ECR maintained under GST Act - Petitioner has scrupulously abided by all...

4. Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

5. Return (pay back) of erroneous refund - Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A - CGST - Circulars

6. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

7. Interest Liability on Electronic Credit Ledger Payments - Seeking levy of interest only on that part of the tax which is paid in cash - The High court concluded that the...

8. Requirement of deposit - Can be paid through Input Tax Credit (ITC) or in cash only - In the said Notification issued by the Central Government on the recommendation of...

9. Deposits exempted from the provision of Section 51A of the Customs Act - Exemption from Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger - Notification

10. Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

11. Notification 53/2023 issued by the Ministry of Finance permitted filing delayed appeals beyond Section 107 of GST Act, stipulating payment of 12.5% of pending amounts,...

12. Electronic Cash Ledger - Transfer of Amount (cash paid) between IGST, CGST and SGST - To be effective from date of notified through FORM GST PMT-09 - Rule 87 of the...

13. The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

14. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...

15. Withholding to release refund/reimbursement of additional GST tax liability to the Petitioners - the payment of tax by utilization of the tax credit is a valid mode of...