Home Highlights June 2019 Year 2019 This

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1. Restriction on furnishing of information in PART A of FORM GST EWB-01 - New circumstances included - Rule 138E of the Central Goods and Services Tax Rules, 2017

2. E-way bill Rules - Rule 138 as amended - Information to be furnished prior to commencement of movement of goods and generation of e-way bill

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

4. GST e-way bill-01 - non furnishing of the details of conveyance in 'Part B' of GST e-way bill-01 - once the Government itself has clarified the situation by allowing the...

5. 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...

6. Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

7. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

8. Levy of GST on movement of Demo Car from one state to another - Movement of a goods exceeding the value of Rs.50,000/- - Failure to furnish mandatory information in...

9. The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in...

10. Procedure to issue E-way Bill - "Bill To Ship To" model under GST

11. Levy of GST - GST to be paid on Management Fee/Administrative charges only or otherwise complete billing amount - employer portion of EPF & ESl amount of the bill are...

12. Refund alongwith the interest - generation of e-way bill in the name of petitioner was a bona fide mistake or not - Apparently, courier receipt/invoice and eway bill,...

13. Detention of goods alongwith the vehicle - There was no e-way bill accompanying the consignment. - when goods of the same consignment covered by multiple invoices exceed...

14. Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - Applicability of GST rate 5% on marine...

15. Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST...