GST: Auto-population in GSTR-3B Table 3.2 remains editable from April 2025 onwards for better accuracy in inter-state supplies.
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Customs Tariff Values: Revised for items like palm oil, gold, silver, and areca nuts.
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Import Restrictions: Certain Bangladeshi goods, including garments and food items, restricted to specific ports.
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Adjudication Guidelines: Defined for cases involving 100% EOUs with varying duty thresholds.
Key Judicial Decisions
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Entertainment & Service Tax: Supreme Court upheld concurrent levy on cable/DTH services by states and the center.
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Pre-deposit via Credit Ledger: Validated by SC; electronic credit ledger can be used for GST appeals.
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Unjust Enrichment: Not applicable to encashed bank guarantees meant as security.
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ITC on Buildings: Supreme Court dismissed a review petition; ITC can be availed on buildings treated as “plant”.
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Customs Valuation: Product support service cost includable in import value.
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ITC Refund: Permitted even if principal input and output have the same GST rate, due to higher-rated ancillary inputs.
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Limitation Period: Begins from rectification order date if merged with original adjudication.
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Rule 36(4) Validity: Restrictions on ITC for unmatched invoices upheld to protect revenue.
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Intermediary Scope: Service provider acting independently is not an intermediary; ITC refund granted.
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