Page 50 - GSTL_14th May 2020_Vol 36_Part 2

J50 GST LAW TIMES [ Vol. 36
Some said the contrary rulings, and several others in the past issued by
AARs of other States on levying GST on salary of Directors - and even Customs,
Excise and Service Tax Appellate Tribunal (CESTAT) on levying Service Tax pri-
or to GST regime - were reflective of the absence of a centralised AAR system.
“Such contrary rulings create confusion amongst the industry players
and give more credence to the need of creation of a National Appellate Authority
for Advance Ruling,” said Rajat Bose, Partner at Shardul Amarchand Mangaldas
& Co.
[Source : The Economic Times, New Delhi, dated 11-5-2020]

Government extends deadline to file GST returns
The Centre on 6-5-2020 provided relief to businesses by granting them
more time to file Goods and Services Tax (GST) returns for 2018-19, and allowing
some to file tax returns through SMSes. The last date for filing returns and GST
audit report for FY19 was extended till 30 September, the Central Board of Indi-
rect Taxes and Customs (CBIC) said in a notification. The option to file returns
through SMS, which will enable assessees to file ‘nil returns’ for a tax period, has
been inserted through an amendment.
[Source : Hindustan Times, New Delhi, dated 7-5-2020]

HC : Airtel can claim ` 923 crore in refunds
The Delhi High Court has allowed Bharti Airtel to claim a refund of
` 923 crore by rectifying Goods and Services Tax (GST) returns filed between July
and September, 2017.
The case pertains to under-reporting of Input Tax Credit in the GST
summary return form, GSTR-3B, during those three months in 2017 due to ab-
sence of the purchase-related return form during the transition period.
The operator argued that in the absence of the statutory forms GSTR-2
and 3, the summary return form was introduced. It does not allow validation
before uploading. In the absence of such validation, chances of incorrect details
being uploaded could not be eliminated.
The HC said, “Indisputably, if the statutorily prescribed returns, GSTR-2
and GSTR-3 had been operationalised by the Centre, the petitioner would have
known the correct Input Tax Credit amount available to it in the relevant period,
and could have discharged its liability through the tax credit.” It said that as a
consequence, the deficiency in reporting the eligible Input Tax Credit in the
months of July-September has resulted in excess payment of cash by the petition-
er.
Harpreet Singh, Partner, KPMG, said : “Any new law, would have its
own set of open issues... Not having an ability to rectify the same is a bit harsh.”
[Source : Business Standard, New Delhi, dated 7-5-2020]

GST LAW TIMES  14th May 2020  50
( A50 )