GST WEEKLY UPDATE : 04/2025-26 (27.04.2025) by CA Vipul Khandhar

-By CA Vipul Khandhar,

1. Govt notifies the Goods and Services Tax Appellate Tribunal (GSTAT) (Procedure) Rules, 2025:

Notified Forms: The GSTAT FORM -01 which relates to Interlocutory Application to the Appellate Tribunal; GSTAT FORM -02 – ORDER SHEET; Format of Indexing; GSTAT FORM-03 – INSPECTION; Schedule Of Fees; GSTAT FORM-04 which relates to Memorandum of appearance; GSTAT FORM-05, GSTAT FORM-06 – SUMMONS; GSTAT FORM-07 and GSTAT FORM-08.

Sitting Hours Of GSTAT: The sitting hours of the Appellate Tribunal shall ordinarily be from 10.30 a.m. to 01.30 p.m. and from 2.30 p.m. to 4.30 p.m. subject to any order made by the President and this shall not prevent the Appellate Tribunal to extend its sitting as it deems fit.

The administrative offices of the Appellate Tribunal shall remain open on all working days from 9:30 am to 6.00 pm, subject to any order made by the President.

Appeals: An appeal to the Appellate Tribunal shall be filed online on GSTAT Portal in Form prescribed under the Rules.

Electronic filing and processing of appeals: The rules specify the procedure for electronic filing and processing of appeals and conduct of proceedings in the Appellate Tribunal in hybrid mode.

Rule 115 states that every appeal or application to be filed before the Appellate Tribunal shall be uploaded electronically on the GSTAT portal.

All appeals and applications filed before the Appellate Tribunal shall be scrutinized and processed electronically through the GSTAT portal and all notices, communications and summons shall be issued electronically and signed in the manner provided on the said portal.

All replies filed and documents that are or may be required to be presented before the Appellate Tribunal, either on the directions of the said Tribunal or otherwise, shall be signed, verified and uploaded electronically on the GSTAT portal.

All proceedings before the Appellate Tribunal shall be conducted through the GSTAT portal and all such proceedings shall be recorded on the said portal.

A summary of the final order passed by the Appellate Tribunal, or any bench thereof, in respect of any appeal shall be uploaded in the form specified in the CGST Rules for this purpose.

All hearings before the Appellate Tribunal may be conducted, either in the physical mode or upon the permission of the President, in the electronic mode. 

2. Service exporter require to generate E Brc on DGFT portal w.e.f 01/05/25 & onwards for the claiming export benefit & GTS exemption.

The DGFT issued Trade Notice No. 02/2025-26 dated April 21, 2025, regarding the introduction of ‘Mode of Export of Services’ Field in eBRC Format for Services Exports with effect from May 01, 2025.

Reference is invited to Trade Notice No. 12/2024-25 dated August 14, 2024 and Trade Notice No. 33/2023-24 dated November 10, 2023. This Directorate has enhanced the online self-certification process for Electronic Bank Realisation Certificates (eBRCs), enabling exporters to self-certify export realisations directly on the DGFT portal via API integration or bulk upload functionality.

In this regard, attention is drawn to Foreign Trade (Development & Regulation) [FTDR] Act, 1992, Chapter 1, Para 2, Sub-para (j) which states that,-“services” means service of any description which is made available to potential users and includes all the tradable services specified under the General Agreement on Trade in Services entered into amongst India and other countries who are party to the said Agreement: Provided that, this definition shall not apply to the domain of taxation;

Accordingly, this Directorate is introducing a new field titled ‘Mode of Export of Services’ in the eBRC format for the Services Export category, applicable for eBRC generated on or after May 01, 2025. Exporters certifying eBRCs linked to IRMs will be required to indicate the relevant mode of export of service while completing the certification. This new field – ‘Mode of Export of Services’ – corresponds to the four modes of services trade which have been mentioned under GATS, namely:-

 Help manual & Feedback: User Manuals may be accessed on the DGFT website under the ‘Learn’ section (Application Help and FAQs -> eBRC). Stakeholders are also encouraged to provide their feedback via email to ebrc-dgft@gov.in

Support Channels: For assistance, exporters may contact the DGFT Helpdesk through the toll-free number or raise a service ticket via the DGFT website under Services -> DGFT Helpdesk Service.

3. Important AAR:

(i) AAR On No GST on Renting Residential Property To Social Justice Department for Backward Class Girls’ Hostel:

(Applicant – M/s. RAVINDRA NAVNATH SATPUTE (DEWOO ENGINEERS)

The Maharashtra Authority of Advance Ruling (AAR) has ruled that no Goods and Service Tax (GST) is payable on service of renting of residential building to the Social Justice and Special Assistance Department of Maharashtra Government for running a hostel for the backward class girls.

The applicant sought the advance ruling on the issue whether service of renting of residential building to the Social Justice and Special Assistance Department of Maharashtra Government for running a hostel for the backward class girls is taxable or exempt?

The AAR ruled that  renting out of immovable property, provided by the Appellant to the State Government, will definitely be construed as activity relation of the function entrusted to a Panchayat under Article 243G of the Constitution, or in relation to the function entrusted to a Municipality under article 243W of the Constitution, and thereby, are rightly eligible for exemption from GST in terms of the exemption entry at Sl. No. 3 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017.

Disclaimer:

This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.

(Author is a well reputed Chartered Accountant practicing in Direct & Indirect Tax at Ahmedabad)