1. Clarifications Regarding E-commerce Operators Liable To Pay GST On Restaurant Services:
CBIC clarified that the e-commerce operators are liable to pay GST on restaurant services. The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify‚ ‘Restaurant Service’ under section 9(5) of the CGST Act, 2017. Accordingly, the tax on supplies of restaurant service supplied through e- commerce operators shall be paid by the e-commerce operator. Vide circular 167/2021 clarification has been given
2. Bill of Entry (BE) Regulations amended to ensure faster clearances of Imports:
BE to be filed in advance as per the following time-limits:
Latest by end of the day of arrival of the Vessel/Aircraft/ Vehicle
1. Imports from Bangladesh. Maldives, Myanmar, Pakistan and Sri Lanka at all Sea Ports
2. All imports at all Air Cargo Complexes
3. All imports at all Land Customs Stations (LCS)
Latest by end of the day preceding the day of arrival of the Vessel/Aircraft/Vehicle
1. Imports from all countries other than those mentioned above at all Sea Ports
2. All imports at all Inland Container Depots (ICD)
Advance BE can be filed on the strength of either an MBL/MAWB or the HBL/HAWB or both. Details of MBL/MAWB in BE can be updated later, on auto-approval mode (no approval from Customs is required)
3. Judicial Decision:
(i) Decision of Hon’ble SC Regarding GSTR-3B is a ‘Return’ specified u/s 39 of GST Act: Supreme Court reverses Gujarat HC’s order
The Supreme Court has reversed the Gujarat High Court’s judgment wherein the High Court observed that GSTR-3B is not a return specified under section 39 of the Central and State Goods and Services Acts. In the year 2019, the Gujarat High Court held that Section 39(1) of the CGST/GGST Act provides that every taxpayer, except a few special categories of persons, shall furnish a monthly return in such form and manner as may be prescribed. Rule 61 of the CGST Rules/GGST Rules prescribe the form and manner of submission of monthly return. Sub-rule 1 of Rule 61 of the CGST Rules/GGST Rules provides that the return required to be filed in terms of Section 39(1) of the CGST/GGST Act is to be furnished in Form GSTR-3B. The High Court further held that It would be apposite to state that initially it was decided to have three returns in a month, i.e. return for outward supplies i.e. GSTR-1 in terms of Section 37, return for inward supplies in terms of Section 38, i.e. GSTR-2 and a combined return in Form GSTR-3. However, considering technical glitches in the GSTN portal as well as the difficulty faced by the taxpayers it was decided to keep filing of GSTR-2 and GSTR-3 in abeyance. Therefore, in order to ease the burden of the taxpayer for some time, it was decided in the 18th GST Council meeting to allow the filing of a shorter return in Form GSTR-3B for the initial period. It was not introduced as a return in lieu of return required to be filed in Form GSTR-3.
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.