DUE DATE FOR FILING OF GSTR - 3B

 Vide NOTIFICATION NO. 76/2020 – Central Tax, dated 15.10.2020, 

The Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:

Provided that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:

Provided further that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.

Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

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DUE DATE FOR FILING GSTR - 1 - AGGREGATE TURNOVER MORE THAN 1.5 CRORE RUPEES

 Vide NOTIFICATION NO. 75/2020 – Central Tax, dated 15.10.2020, the Commissioner, on the recommendations of the Council, extended  the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 till the eleventh day of the month succeeding such month.

The time-limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.

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DUE DATE FOR FILING GSTR - 1 - AGGREGATE TURNOVER UP TO 1.5 CRORE RUPEES

 Vide Notification No. 74/2020-Central Tax, dated 15.10.2020, the the Central Government, on the recommendations of the Council, notified the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

TABLE

Sl. No.	Quarter for which details in FORM GSTR-1 are furnished	Time period for furnishing details in FORM GSTR-1
(1)	(2)	(3)
1	October, 2020 to December, 2020	13th January, 2021
2	January, 2021 to March, 2021	13th April, 2021

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Restoration of name of the company

 ELEGANT VENTURES PRIVATE LIMITED v.  REGISTRAR OF COMPANIES, MAHARASHTRA, MUMBAI - 2020 (9) TMI 365 - NATIONAL COMPANY LAW TRIBUNAL, MUMBAI BENCH - decided on 31.08.2020

Restoration of name of the company in the Register of Companies maintained by the Registrar of Companies, Mumbai - HELD THAT:- On perusal of the Report of Registrar of Companies, Mumbai,Audited Accounts submitted by the Petitioner Company and the documents placed on record, the Bench has observed that company has Revenues from operation,Tangible Fixed Assets & Current Assets its Books of Accounts.Therefore, it would be just, equitable and in the interest of justice to provide an opportunity to the company to rectify its defaults and continue the business.

Petition allowed.

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TDS ON REIMBURSEMENT OF EXPENSES

 ANNAVARAPU ENTERPRISES v.  INCOME TAX OFFICER WARD-2 (4) VIJAYAWADA - 2020 (9) TMI 368 - ITAT VISAKHAPATNAM - decided on 26.06.2020

TDS u/s 194C and 194A - TDS on reimbursement of expenses - Addition u/s 40(a)(ia) - HELD THAT:- This appeal was decided without being personally heard the assessee. Further the Ld.AR submitted that on identical issue in the case of M/s Annavarapu Enterprises (198 [2017 (8) TMI 1613 - ITAT VISAKHAPATNAM] this Tribunal has decided the issue in favour of the assessee. Similarly, the Ld.CIT(A) for the A.Y.2006-07 and 2008-09 in the case of M/s Annavarapu Enterprises (1989) decided the appeal in favour of the assessee and deleted the addition.

Therefore, in the interest of justice, we are of the considered view that the assessee required to be given an opportunity to present it’s case before the CIT(A). Hence, we remit the matter back to the file of the Ld.CIT(A) with a direction to examine whether the expenditure in question i.e., reimbursement of expenses attracts TDS or not and whether the case is covered by the decision of this Tribunal as argued by the Ld.AR and decide the appeal on merits - Appeal of the assessee is allowed for statistical purpose.

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Vires of Rule 117 of the Central Goods and Service Tax Rules

 KAMAL AGENCIES v.  UNION OF INDIA AND 4 OTHERS - 2020 (9) TMI 372 - ALLAHABAD HIGH COURT (decided on 01.09.2020)

Vires of Rule 117 of the Central Goods and Service Tax Rules - time limitation - input tax credit - purchase of goods from the manufacturer - submission of the petitioner is that Rule 117 of the Central Goods and Service Tax Rules provides the procedure of transaction of credit pertaining to pre-GST period under Section 140 of CGST Act, 2017.

HELD THAT:- The respondents No.4 and 5 states that the GST portal is being managed by the Goods and Services Tax Network (GSTN), an agency hired by the department. However, the respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is the appropriate authority to redress the grievances of the petitioner.

Without entering into the merits of the claim of the petitioner, we direct that the petitioner may approach the respondent No.5- Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism by moving a fresh application along with a copy of this order within a period of three weeks from today. The respondent No.5-Additional Commissioner, Central Goods and Services Tax (CGST), Nodal Officer IT Grievance Redressal Mechanism is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter.

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Detention of goods for no E-way bill

 USMAN M. v.  THE COMMISSIONER OF STATE GST, STATE GOODS AND SERVICE TAX OFFICER, ASSISTANT STATE TAX OFFICER - 2020 (9) TMI 373 - KERALA HIGH COURT (decided on 07.09.2020)

Detention of goods - detention on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules - HELD THAT:- Taking note of the fact that the transportation of the goods was not covered by a valid e-way bill, it is found that the detention cannot be seen as unjustified. Taking note of the submission of the learned counsel for the petitioner that he is prepared to furnish a bank guarantee for the amounts demanded, the writ petition is disposed by directing the 3rd respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P11. The learned Government Pleader shall communicate the gist of this order to the 3 rd respondent for enabling an immediate clearance of the goods on the petitioner complying with the condition aforementioned.

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