It must be the endeavor of the Department to avoid any adverse orders/strictures and all measures necessary to efficaciously defend GST related petitions in High Court (s) be taken under your respective jurisdiction.
Greetings to all of you on the first GST Day celebrations! Today is an important milestone, when the momentous journey from the GST formulation to implementation has completed a year. It is indeed a privilege to assume office on the eve of the day which is of paramount importance for indirect tax administration in the country, transforming the country into One Nation, One Tax, One Market.
GST will be applicable on the supply of ENA which is used for the manufacturing of alcoholic liquor for human consumption. Accordingly the suppliers of ENA are required to be registered under GST Act & GST is to be levied on the supply of ENA. It is further informed that as per entry no. 25 of Schedule-III of the notification no. 01/2017 State Tax (Rate) dt. 30.06.2017 & 01/2017- Central Tax (Rate) dt. 28.06.2017 the supply of ENA is exigible to be taxed @ 18% GST.
All the CbC Reports filed in India as well as exchanged by other jurisdictions shall be primarily accessed by the Competent Authority of India (Joint Secretary, FT & TR-1 and Joint Secretary, FT & TR-11 in CBDT) and DGRA in accordance with the provisions of the treaties and the Act, 1961.
The raising of monetary limits at various appellate FORA in legacy Central Excise & Service Tax matters as a measure towards reduction of Government litigation has been in sharp focus in the past few months.
Amendment in Rule 10CB of Income-tax Rules, 1962 in respect of computation of interest income pursuant to secondary adjustment made under section 92CE of Income-tax Act, 1961 – Comments and suggestions
Under the Scheme of ‘Seva Bhoj Yojna’ Central Goods and Services Tax ( CGST) and Central Government’s share of Integrated Goods and Services Tax (IGST) paid on purchase of specific raw food items by Charitable Religious Institutions for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India.
CBIC Chairman request all zones who have not been able to reach zero pendency for IGST Refund to continue to work with same enthusiasm to clear all claims pre April even post 16th June.
The disciplinary authorities in Group ‘B’ and Group ‘C’ cases may be advised to take immediate action in pending disciplinary proceedings. The field officers may be directed to make available records, documents and reports requested by Vigilance Directorate without any delay. It may be ensured that the departmental inquiries in non-CVC jurisdiction cases pending for more than six months are completed latest by 30.06.2018.
It has also come to notice that some offices have not complied the instructions of Head Office based on the Hon’ble Supreme Court order dated 04.10.2016 as referred above on revision of the pension on higher wages despite applications received in this regard, by taking the plea that reference has been made by those offices to Head Office and that reply has not been received for the clarifications / guidelines sought from Head Office.
