Page 16 - GSTL_ 28th May 2020_Vol 36_Part 4

xiv GST LAW TIMES [ Vol. 36
NOTIFICATIONS :
— Notification No. 1/2017-C.T. (Rate) - See under MICAFUNGIN SODIUM ... 578
— Notification No. 12/2017-C.T. (Rate) - See under REGISTRATION (GST) ... 596
— Notification No. 13/2017-C.T. (Rate) - See under REGISTRATION (GST) ... 596
— Notification No. 13/2018-C.T. (Rate) - See under DVDS/CDS SUPPLIED ... 602
Online database supply on assessee’s website, taxability under GST - See
under DVDS/CDS ................................. 602
Partnership firm - Share of profit from partnership firm, scope of inclusion
in determining aggregate turnover for GST registration - See under
REGISTRATION (GST) ............................... 596
Pendency of proceedings concerning same question, advance ruling
application not maintainable - See under ADVANCE RULING
APPLICATION ................................... 556
Proceedings concerning same question pending, advance ruling application
not maintainable - See under ADVANCE RULING APPLICATION ...... 556
Proper documents - ITC of inputs without proper documents, recovery
sustainable - See under RE-CREDIT ........................ 532
Questions relating to utilization of credit availed and reversal of credit
availed beyond jurisdiction of AAR - See under ADVANCE RULING ..... 602
Rate of GST on Micafungin Sodium - See under MICAFUNGIN SODIUM .... 578
Re-credit of rejected refund claim - Rejection of refund claims as assessee
already debited entire ITC of inputs in their electronic ledger - Rejection
on the ground that assessee failed to provide relevant documents cannot
be ground to disallow re-credit - To that extent order set aside with
direction to Adjudicating Authority to allow appellant to present its case
regarding not allowing re-credit of amount already debited to extent of
rejection - Department free to take appropriate action as per law to
recover ITC of inputs if assessee had availed ITC on inputs without
having proper documents/invoices, etc. - Rule 93 of Central Goods and
Services Tax Rules, 2017 — In Re : Gravita India Ltd. (Commr. Appl. - GST - Raj.) .... 532
REFUND/REFUND CLAIM :
— of unutilised ITC - Method of calculation of refund - Adjusted total
turnover - Turnover of Cess cannot be treated as adjusted total turnover -
Definition of adjusted total turnover not dealt in C.B.E. & C. Circular No.
1/1/2017-C.C. - Assessee’s request to change formula according to said
Circular not entertained - Rule 89(4) of Central Goods and Services Tax
Rules, 2017 — In Re : Sunil Enterprises (Commr. Appl. - GST - Raj.) ............ 530
— of unutilized input tax credit - Zero-rated supplies made to SEZ - SEZ
unit/developers not eligible to claim refund against ITC involved in
supplies received by them from non-SEZ suppliers, eligibility for refund
claim being available to suppliers who made zero-rated supplies to SEZ
units/Developers with payment of tax - Accordingly, refund claim filed
by appellant-SEZ rejected - Section 54(3) of Central Goods and Services
Tax Act, 2017 read with Rules 89(1) and 89(2)(f) of Central Goods and
Services Tax Rules, 2017 — In Re : Vaachi International Pvt. Ltd. (Appellate Authority
- A.P.) ......................................... 538
— provisionally sanctioned in cash - Not same as allowing of re-credit in
electronic register - Amount excess sanctioned in cash and same is
recoverable in cash along with interest - Section 59 of Central Goods and
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