GST WEEKLY UPDATE : 37/2021-22 (12.12.2021) By CA Vipul Khandhar

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CA Vipul Khandhar,

(Author is a well known Chartered Accountant practicing at Ahmedabad)

New Functionalities On GST Portal:

Registration: –

A functionality has been introduced for taxpayers to withdraw their application for cancellation of registration, filled in Form REG-16
Effective date of Suspension will be displayed on Portal.

Refunds, Registration, Returns and Payment: –

Earlier companies were mandatorily required to use DSC on the GST Portalnow the facility of using EVC has been extended to such taxpayers.

Refunds: –

Change in the undertaking to be submitted by taxpayer for issuance of Form PMT 03 by Tax officer.

Appeals: –

To allow the applicant to file Appeal for interest on delayed grant of refund, the earlier validation on value of the interest and penalty amounts to not exceed the claimed amount/amounts in the original order, has been removed from the Appeal form APL-01.

Enforcement: –

Now Demand type will be shown in case of order/rectification order, if issued in Form GST MOV-09/11.
Orders in Forms MOV-09/11 have been provided with a hyperlink ‘Request for rectification’ by clicking which, the details of relevant order will get auto populated and taxpayer will be able to choose the reason for rectification and upload attachments, if needed, verify and submit the same.

Recovery: –

Registered person to file an application in FORM GST DRC-20, seeking extension of time for payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80.
Commissioner can issue an order in FORM GST DRC-21 allowing the taxable person further time to make payment or to pay in installments, not exceeding twenty-four.

The taxpayer will now be able to file an application seeking extension of time for payment or request for allowing payments in installments provided the demand is not less than Rs. 25000.

Features of the new tax information portal launched by CBIC:

CBIC has launched a revamped tax information portal https://taxinformation.cbic.gov.in/. With the help of this portal, all indirect tax legislations, rules, regulations and forms will be available for the easy reference of taxpayers. CBIC will continuously update and expand this portal in a phased manner.

Categories

In this website, information under all categories such as Customs Law, GST Law, Central Excise Law, and even the erstwhile Service Tax Law will be available.

Feedback

CBIC has also issued an email feedback.taxinfo@icegate.gov.in, where the user can send his feedback, if he comes across any anomaly or error in content provided in this portal.

Search & Filter

For smooth search of contents, we can search anything relating to the indirect tax by entering keyword in this search box, and filtering our content by different indirect tax laws such Central Excise, Customs, GST, and Services. A filter has been provided in the website which helps us to narrow our search by giving us an option whether we want to search the content in Act, Rules, Regulations, or Forms. It also provides another filter which contains an alphabetical list of various other options through which we can filter our content.

Latest Updates

The Portal also has a Section called Latest Updates (Notifications and Circulars) which contains links to Circulars, Notifications, Rate Notifications, Circulars, and Orders relating to GST, Customs, Central Excise & Service Tax.

Analysis summary of change in GST rate of the construction sector provided to the govt authority & entity w.e.f 01.01.2022:

Government sector rate changes (services) applicable from 01.01.2022 (Notification No. 15 & 16/2021-CT (Rate) dt. 18.11.2021
Sr. No.	SAC	Description	Old rate	New rate
1	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.	12%	18%
2	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, {other than that covered by items (i) Construction of affordable residential apartments by a promoter in a RREP, (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP, (ib) Construction of commercial apartments (shops, offices, godowns, etc.) by a promoterin an RREP, (ic) Construction of affordable residential apartments by a promoter in a REP other than RREP, (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP, (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem(d), sub-item (da) and sub-item (db) of item (iv); subitem (b), sub-item (c), sub-item(d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table and (if) Construction of a complex, building, civil structure or a part thereof, including,— (i) commercial apartments (shops, offices, godowns, etc.) by a promoter in a REP other than RREP; (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly,} to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.	12%	18%
3	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified above (Sr. No. 1 & 2) to the Governmental Authority or a Government Entity.	12%	18%
4	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Governmental Authority or a Government Entity.	5%	18%
5	9954	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified above (Sr. No. 4) to the Governmental Authority or a Government Entity.	5%	18%
6	99	Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.	Nil	18%
7	99	Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.	Nil	18%

MP Govt. mandates E-Way Bill on 41 Goods including Article of Apparel and Clothing Accessories:

The Madhya Pradesh Government has mandated the E-Way Bill on 41 goods including Article of Apparel and Clothing Accessories. The goods on which the E-Way Bill has been mandated are Articles of apparel and clothing accessories, knitted or crocheted/ CHAP not knitted or crocheted, Motor Vehicles and Accessories, Rubber and articles thereof, All types of Scraps including Ferrous and non-ferrous, All types of Utensil, Cement and Cement products, All types of Stone incaling Marble & Granite Copper, Bruss and its products, Non Alcoholic Beverage, Fireworks & Explimine, All types of Crockery, All types of Comics and Talliet, Plastics and articles thereof, All types of Packing including Ropes, Sanitary Goods, Pesticides, Coal, Bitumen, Diesel, Dry Fruits, Kirana Goods, Oil Seeds, Paints and Putty, Molasses resulting from extraction or refining of sugar, Betel Nut Product, Mouth Freshener, Mineral water and aerated water, Chocolate, etc.

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.