GST WEEKLY UPDATE :7/2022-23 (15.05.2022) By CA Vipul Khandhar

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-By Vipul Khandhar

  1. GSTN Clarification On Incomplete GSTR-2B of April-2022:

Regarding the incomplete GSTR-2B of April-2022, the GSTN clarified the following: 

  • It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
  • The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest.
  • In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the return on self-assessment basis using GSTR-2A.


  1. Haryana State has issued GST return scrutiny manual & clarified issue relation to scrutiny as under:

Penalty provision during the scrutiny proceeding as under: Summary of such waiver of penalty is provided in the table below:

Section/ Adjudication Step Before issuance of Show Cause Within 30 days of issuance of SCN Within 30 days of passing of Order Mandatory Penalty
73 Nil Nil 10% or 10,000/-

whichever is higher

10% or 10,000/-whichever is higher (in all cases where any amount of self- assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax.)
74 15% 25% 50%

The last date for issue of various compliances under Section 73 and Section 74 of HGST Act, 2017 for initiating action of short payment of taxes is linked with the due date for furnishing of Annual Return for the Financial Year to which the tax not paid or short paid or input tax credit wrongly availed or utilized or erroneously refunded. Therefore, the due dates notified for filing the annual return beyond the prescribed dates assumes great importance for initiating action under Section 73 under normal situations and Section 74 in situations where tax has not been paid or short paid or ITC has been wrongly availed or utilized or erroneous refund has been granted by reason of fraud, or willful misstatement or suppression of facts. The various relevant dates have been tabulated hereunder only for convenience of reference to everyone.



Particulars 2017-18 2018-19 2019-20 2020-21 2021-22
1 Prescribed Date 31.12.2018 31.12.2019 31.12.2020 31.12.2021 31.12.2022
2 Extended Date 05.02.2020 31.12.2020 31.03.2021 28.02.2022
3 Notification No: Giving effect to Extension of Due Dates 06/2020-CT dt:03-02- 2020 80/2020-CT dt:28-10- 2020 04/2021-CT dt:28-02- 2021 40/2021-CT dt:29-12- 2021
4 Last date to issue Notice               under Section 73(2) (33 Months) 05.11.2022 30.09.2023 31.12.2023 28.11.2024 30.09.2025
5 Last date to issue Order               under Section 73(10) (36 Months) 05.02.2023 31.12.2023 31.03.2024 28.02.2025 31.12.2025
6 Last date to issue Notice               under Section 74(2) (54 Months) 05.08.2024 30.06.2025 30.09.2025 28.08.2026 30.06.2027
7 Last date to issue Order               under Section 74(10) (60 Months) 05.02.2025 31.12.2025 31.03.2026 28.02.2027 31.12.2027
  • Scrutiny of Returns at a Glance (Flow Chart):

  1. DGFT directs regional authorities to issue RCs to wheat exporters & restricted the export of the same.
  • The directorate general of foreign trade has directed its regional authorities to issue registration of contracts to the wheat exporters who have irrevocable letters of credit, so that they can honour their contracts. The direction came after the government banned wheat exports but allowed the overseas shipments for which irrevocable LoC (Letters of Credit) have been issued on or before May 13.
  • Notified new RoDTEP Schedule w.e.f. January 01, 2022 aligned with the Finance Act, 2021.
  • The DGFT videNotification No: 04/2015-2020 dated May 11, 2022 has issued amendment in the Foreign Trade Policy 2015-20 (“FTP”) w.r.t. Remission of Duties and Taxes on Exported Products (“RoDTEP”) Scheme, in a following manner:

– Notified new RoDTEP Schedule i.e. Appendix 4R w.e.f. January 01, 2022 that is aligned with the Finance Act, 2021.

– The Appendix 4R, containing the eligible RoDTEP export items, rates and per unit value caps, wherever applicable is available at the DGFT portal.

  1. AAR & Judicial Decisions:

(i) Decision of Hon’ble Calcutta High Court Regarding ITC cannot be denied merely on ground of Cancellation of GST Registration of Suppliers:

The Calcutta High Court has held that the input tax credit cannot be denied in case of genuine transactions with suppliers whose GST registration is canceled. The petitioners/assessee were aggrieved by the action of the department denying the benefit of the Input Tax Credit (ITC).

In this case, a petition was filed by the Taxpayer (The Petitioner) being aggrieved by the action of the GST Officer (The Respondent) concerned denying the benefit of Input Tax Credit (ITC) by their impugned order dated 27th December, 2021 to the petitioner on purchase of the goods in question from the suppliers and asking the petitioners to pay the penalty and interest under the relevant provisions of GST Act, on the ground that the registration of the suppliers in question has already been cancelled with retrospective effect covering the transaction period in question.

(ii) Gujarat High Court Decision Regarding Bonafide Mistake in Selection of Wrong Vehicle in E-Way Bill:

(Applicant – Dhabriya Polywood)

In a significant ruling, the Gujarat High Court has quashed the detention order noting that there was a bonafide mistake in the selection of the wrong ODC vehicle type while generating the e-way bill. The petitioner, M/sVaibhavi K Parikh observed that the goods were moved by a truck whose registration number was also correct.

Detention of goods along with the vehicle – Selection of the ODC vehicle type while generating e-Way Bill : CBEC/20/16/03/2017-GST Circular dated 14-08-2018 makes it clear that in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, the proceedings under Section 129 of the CGST Act may not be ordinarily initiated.

Having regard to the fact that the writ applicant admitted its mistake, the impugned notice issued and order of detention passed by the respondent is hereby quashed and set aside.


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.

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