GST WEEKLY UPDATE : 44/2023-24 (28.01.2024) By CA Vipul Khandhar

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-By CA Vipul Khandhar

  1. Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017.(23/01/2024):

Mandatory Bank Account Details Submission as per law: All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to furnish details of their bank account/s within 30 days of the grant of registration or before the due date of filing GSTR-1/IFF, whichever is earlier.

Taxpayers are therefore advised to promptly furnish their bank account details, who have not provided it so far if 30 Days period is shortly going to expire to avoid disruption in business activities and the subsequent suspension of GSTIN.

A new functionality is being developed with the following features and will be deployed in near future:-

  1. Failure to furnish the bank account in the stipulated time: It would result into following:
  2. a) Taxpayer Registration would get suspended after 30 days and intimation in FORM REG-31 will be issued to the Taxpayer.
  3. b) Get the Taxpayer debarred from filing any further GSTR-1/IFF.
  4. Revocation of Suspension: If the taxpayer updates their bank account details in response to the intimation in FORM REG-31, the suspension will be automatically revoked.
  5. Cancellation of Registration:If the bank account details are not updated even after 30 days of issuance of FORM REG-31, the registration after suspension may also be taken up for cancellation process by the Officer.

Taxpayers are requested to take immediate action to provide the necessary information and avoid any adverse consequences.

2.    Tax payer can verify the notice, demand order, appeal order & their effect on portal:

Manual > View/ Download Notices and Demand Orders:

How can I view or download the notices and demand orders issued by the GST tax officer?

To view or download the notices and demand orders issued by the GST tax authorities, perform the following steps:

  1. Access the gst.gov.in URL. The GST Home page is displayed.
  2. Login to the GST Portal with valid

3.  Click the Services > User Services > View Notices and Orders command.

All the notices and demands issued to the taxpayer for the last one year is displayed on the screen in chronological order (Descending).

Note: You can view or download any of the documents by clicking the Download link.

How can I view or download the notices and demand orders issued by the GST tax officer?

To view or download the notices and demand orders issued by the GST tax authorities, perform the following steps:

  1. Access the gst.gov.in URL. The GST Home page is displayed.
  2. Login to the GST Portal with valid
  3. Click the Services > User Services > View Notices and Orders command.

All the notices and demands issued to the taxpayer for the last one year is displayed on the screen in chronological order (Descending).

Note: You can view or download any of the documents by clicking the Download link.

  1. Dashboard page is Click Dashboard > Services > User Services > View Additional Notices/Orders 
  1. Additional Notices and Orders page is All orders/notices are displayed in descending order. Using the Navigation buttons provided below, search for the orders/notices you want to view. Click the View hyperlink to go to the Case Details screen of that particular order/notice.
  2. Case Details page is From this page, you can click on the tabs provided at the left-hand side of the page to view and download their related details.

Intimation of amount Recoverable under section 79

1. Click on the Services >> User Services >> View Additional Notices/Orders.

  1. The Additional Notices and Order page will be
  2. Under Action Column, click on the View hyperlink to
  3. The Case Details page will be

 

Note 1: The status will be shown as Intimation through DRC-01D issued.

Note 2: The System generated PDF of Intimation as well as attachments should be available to taxpayer at all the times afterwards.

Note 3: No reply can be filed against such DRC-01D. No rectification application can be filed, and no appeal can be filed against DRC-01D.

3.Viewing Appeal Effect for TRAN 1/2 Orders

How can I view the order passed by the Appellate Authority in case I have filed an appeal against the Tran-1/Tran-2 orders passed by the Jurisdictional Officer?.

  1. Login using your credentials to GST
  2. Navigate to Services > User Services > View Additional Notices/Orders.

The View Additional Notices/Orders page is displayed. Click the View hyperlink to view the Appeal Effect for Tran Orders issued.

By Clicking on the View button under ORDER DETAILS, the Case Details page is displayed. You can also download the Summary of manual appeal order issued by the Appellate Authority under Order Documents in PDF.

  1. AAR & Important Judgements:

(i) AAR On Sale of pencil with sharpener to attract higher GST than pencil sold alone:

(Applicant – Doms Industries) 

Gujarat AAR for mixed supply: in the case of Doms Industries, based in Umbergaon (Gujarat)Businesses either supply goods or services alone, or bundle goods and/ or services. Bundled supplies are categorised into two – mixed and composite supply. While mixed supply refers to supply of two or more goods and/ or supplies together at a single price and each of them can be supplied separately, composite supply refers to supply of two or more goods or services or both, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. The tax liability in case of mixed supply is fixed on the basis of goods or services that have the highest rate. In case of composite supply, one good or service is taken as a principal supply, the tax rate for which will apply to the entire supply.

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 known Chartered Accountant practicing at Ahmedabad)

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