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The only legal issue involved in this writ petition is whether the petitioner is entitled to claim exemption on the sale of zip fasteners to a ready made garment manufacturer, who has exported the ready made garments outside the territory of India.
Due date for filing of some of the returns have been extended and clarification provided for few sectors along with manual filing of refund for the inverted duty structure
We are in Goods and Services Tax (GST) era. The law is implemented from 01.07.2017 but the procedural aspects are delayed because of various reasons. Many taxation acts have been merged into GST law.
Central Board of Excise and Customs on 21st December 2017 issued 4 notifications, 4 circulars and 1 order, whereby due date to file return in forms GSTR-05, GSTR-05A, CMP-03 & ITC-01 was again extended further to 31st January 2018. Some amendments were also made in Form GSTR-01, Form RFD-01 and Form RFD-01A regarding deemed exports and refund on account of inverted tax structure. Four circulars were issued to clarify the provisions regarding (a) treatment of supply by an artist in various States and supply of goods by artists from galleries, (b) maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. meant for supply through an auction, (c) manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger and (d) manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.
The dealer can apply for Voluntary Registration under the provisions of Section 16(2) of MVAT Act 2002. The section provides for payment of security deposit of Rs. 25000/-for such registration under the said provision. There are certain contingencies in which the dealers may apply for refund of paid security deposit.
Though the Learned Special Government Pleader pointed out that it is a mistake of the Accountant and cannot be rectified, in my view, if a genuine mistake has crept-in, then, within the time permitted under the Statute, the dealer is entitled to file revised Form WW or revised return.
CBEC issues on 21.12.2017, 4 New Notifications , 4 new Circulars and one Order. Notification and orders are related to extension of due date of FORM GST CMP-03, Form GSTR-1, Form GST RFD-01, Form GST RFD-01A, Form GSTR-5A, Form GSTR-5 and Form GST ITC-01 to 31.01.2018. Circulars are issued for clarification on 1. Manual filing […]
It does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings.
Application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted
Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger Due to the non-availability of the refund module on GST common portal
