• ASHOK PARMAR, 19 Oct 2021

    Sir, can service tax dept. can issue SCN for FY 2016-17 now?

  • Avinash Poddar, 19 Oct 2021

    Yes they can issue the SCN within the time limits. If extended period is invoked then there is time for issuance of SCN till 25.10.21 as per me.

Transitional Provisions under GST

  • Harsh, 19 Oct 2021

    When person purchases capital goods under previous act but receives the delivery of that in GST regime. Will he be eligible to claim the credit in FORM TRAN-1?

  • Avinash Poddar, 19 Oct 2021

    Yes, he will be entitled to credit provided a credit was admissible as CENVAT credit in the existing law and is also admissible as credit as per section 140(2) of the CGST Act, 2017.

Appeals and Advance Rulings

  • Harsh, 19 Oct 2021

    What is time limit to file an appeal against the order passed by adjudicating authority? Is there any extension available?

  • Avinash Poddar, 19 Oct 2021

    As per section 107(1) of the CGST Act, an appeal needs to be filed within a period of 3 months from the date on which the said decision or order is communicated to such person. As per section 107(4) of the CGST Act, appellate authority can grant a further period of 1 month, if he is satisfied that the appellant was prevented by sufficient cause from presenting an appeal within the said period of 3 months.

Levy and Collection of Tax

  • Harsh, 19 Oct 2021

    Businessman Transfers the car for his personal use from his business. He has not claimed ITC on the car. Will it be considered as supply under GST?

  • Avinash Poddar, 19 Oct 2021

    As per section 7(1)(c) of the CGST Act, supply will includes activities specified in Schedule - I if it is made or agreed to be made without consideration. Car is transferred for personal use hence, we can say that it is transferred without consideration. So, it will consider to be a supply only in a case where this activity will be covered by Schedule - I. As per clause (1) of Schedule - I, permanent transfer of the business asset will be considered as a supply, if ITC on such business asset has been availed. In the given case, ITC is not availed by the person, hence, transfer of car from business on which ITC is not availed by businessman will not attract GST. The answer may vary in case detailed facts are given but in the given facts we have expressed the above view.

Refunds under GST

  • Harsh, 19 Oct 2021

    In which circumstances unutilized ITC allowed as refund?

  • Avinash Poddar, 19 Oct 2021

    As per Sub-section (3) of Section 54 of the CGST Act, only in following two circumstances, registered person is allowed to take refund of unutilized ITC: (i) Zero rated supply made without payment of tax (ii) Inverted Duty Structure

GST Taxability

  • Harsh, 19 Oct 2021

    How Composite Supply and Mixed Supply are different from each other? What are tax rates on the same?

  • Avinash Poddar, 19 Oct 2021

    Composite supply is defined u/s 2(30) of the CGST Act. It is a combination of 2 or more taxable supplies which is naturally bundled and supplied in conjunction with each other in ordinary course of business and out of which 1 should be a principal supply. Mixed Supply is defined u/s 2(74) of the CGST Act. It is a combination of 2 or more individual supplies made in conjunction with each other for a single price and which do not constitute a composite supplies. So, very basic difference between composite and mixed supply is whether it is naturally bundled and whether it is sold in conjunction with each other in ordinary course of business or not. If yes, then it can be composite supply but if no, then it is mixed supply. Rate of tax on composite supply will be rate applicable to principle supply of composite supply and rate of tax on mixed supply will be the highest rate applicable to any of the constituent supply of the combination.

Input Tax Credit - ITC

  • Harsh, 15 Oct 2021

    In FY 18-19, I had issued invoices to A ltd but at a time of filing GSTR1 I had used GSTIN of B ltd (which is subsidiary company of A ltd). B Ltd has not availed same credit and A Ltd has availed credit in books. Now in current financial year A ltd is asking for gst credit of the above transaction. Is there any solution for this?

  • Avinash Poddar, 15 Oct 2021

    As per section 16(4) of the CGST Act, credit can not be allowed to be availed. However, following are couple of judgements wherein Hon'ble Madras High Court has allowed to avail credit in the similar case: (i) M/s. Sun Dye Chem (W.P. No.29676 of 2019) (ii) Pentacle Plant Machineries Pvt. Ltd. (W.P. No.1022 of 2020)

Offenses, Penalties and Prosecution

  • Vidhi, 15 Oct 2021

    What will be the penalty if the person did not get himself registered under CGST Act even if he is liable to be registered?

  • Avinash Poddar, 15 Oct 2021

    As per section 122(1)(xi) penalty will be higher of (a) Rs. 10,000 or (b) Amount of tax evaded.

Demands and Recovery

  • Kritika, 15 Oct 2021

    What remedies are available with a registered person to raise objection against provisional attachment of the bank account?

  • Avinash Poddar, 15 Oct 2021

    A registered person can raise his objections again an provisional attachment within 7 days as per Rule 159(5) of the CGST Rules, 2017.

Inspection, Search, Seizure and Arrest

  • Amit, 15 Oct 2021

    CGST officers has already undertaken a proceeding u/s 67 of the CGST Act. Now, on the same issue whether SGST officers can initiate proceeding u/s 67 of the SGST Act?

  • Avinash Poddar, 15 Oct 2021

    As per section 6(2)(b) of the SGST Act, SGST officers can not initiate proceeding on the issue for which proceeding has already been initiated by CGST officers. Hence, proceeding u/s 67 of tthe SGST Act can not be initiated by SGST officer unless it is an enforcement based action.