The CBIC has prescribed the procedure for the recovery of dues of the earlier laws under the GST regime. Section 142(6)(b) and Section 142(7)(a) of the CGST Act, 2017 governs such recovery in the GST regime.

As per the said sections, if any amount becomes recoverable due to the disposal of any appeal, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under the GST Act and the amount so recovered shall not be admissible as ITC under the GST Act.

The procedure for the recovery of dues is as follows:

(1) A summary of order issued under any of the earlier laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable in the GST regime shall, unless recovered under that law, be recovered under the GST Act and may be uploaded in Form GST DRC-07A on the GST portal and the demand of the order shall be posted in Part II of Electronic Liability Register in Form GST PMT-01.

(2) Where the demand of an order uploaded above is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the earlier laws, a summary thereof shall be uploaded on the GST portal in Form GST DRC-08A and Part II of Electronic Liability Register in Form GST PMT-01 shall be updated accordingly.

Form GST DRC-07A and Form GST DRC-08A have also been provided under Notification No. 60/2018-CGST, dated 30.10.2018.

Notification No. 60/2018-CGST, dated 30.10.2018

Amendment in the Form GST REG-16 (Application for Cancellation of Registration)

Form GST REG-16 has been amended to include the following:

(i) The particulars of registration of entity in which earlier entity is transferred, in case of change in constitution leading to change in PAN.

(ii) An option to furnish an application, instead of filing the return for the month in which the effective date of surrender of registration falls, has been provided, in case no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).

Notification No. 60/2018-CGST, dated 30.10.2018

Due date for filing the final return after cancellation of registration

The due date for filing the final return in Form GSTR-10 is 31st December, 2018, for the persons whose registration under the CGST Act, 2017 has been cancelled by the proper officer on or before the 30th September, 2018.

It shall be noted that Form GSTR-10 appears on the GST portal after the order from the Department, for the cancellation of registration, has been received by the person.

Notification No. 58/2018-CGST, dated 26.10.2018rZ

No requirement of deducting TDS by the Authorities under Ministry of Defence

As per Section 51(1)(a) of the CGST Act, 2017, the department or establishment of the Central Government or State Government, w.e.f. 1st October, 2018, shall be required to deduct TDS @ 2% (1% as CGST & 1% as SGST) from the payment made or credited to the supplier of taxable goods or services, where the total value of such supply, under a contract, exceeds Rs.2.5 lakhs.

However, the authorities under the Ministry of Defence has been exempted from deducting TDS w.e.f. 01.10.2018, other than certain specific authorities as notified under Notification No. 57/2018-CGST, dated 23.10.2018.

Notification No. 57/2018-CGST, dated 23.10.2018

However, some exporters, due to lack of familiarity/awareness, committed the three mistakes due to which their IGST refunds are stuck and requested for extension of date. Therefore, to provide further relief to the exporters, the CBIC has extended the rectification facility to Shipping Bills filed up to 15.11.2018.

The relief has been provided in respect of only those shipping bills which were scrolled with a lesser amount than the eligible amount as the shipping bills which were scrolled due to the IGST paid amount erroneously declared as ‘NA’ are already being handled through officer interface.

The rectification facility has been provided for the following areas, where:

(a) Errors made by the exporter/CHA in declaring the IGST paid amount in the Shipping Bill or,

(b) Cases where Compensation Cess paid amount was not entered by the exporter in the Shipping Bill along with the IGST paid amount or the same details were not transmitted by GSTN, and the scroll consequently got generated only for the IGST amount or,

(c) Typographical mistake by the customs officer while sanctioning the refund through officer interface.

Procedure:

· In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR), annexed below, to the designated AC/DC
· A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place.
· The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly.
· Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only.

Note: This facility can be used only once for each eligible Shipping Bill to sanction the revised IGST amount.

Differential IGST Refund (B-A):

I declare that all the details declared given above are true to my knowledge and all the items contained in the above invoices have been exported out of India.

I further declare that all the GST invoices pertaining to this Shipping Bill have been filed as part of GSTR1/ 6A in Common portal and is available for verification and refund.

Place:

The Government has made various amendments on the E-way bill portal on 1st October, 2018, some of which are as follows:

• Transporter ID is made compulsory for generating Part-A of the E-way bill.
• Display of only relevant document types in “Document Type” drop down list based on the selected Transaction “Supply Type” and “Sub Type” by the tax payers.
• v Additional fields for “CESS Non Ad valorem Amount” & “Other Value” have been introduced to enter CESS Non Advol amount and any other charges (+/-) written in invoice, etc.

The issues along with the solutions related to the Transporter ID for Part-A of the E-way bill are as under:

As per Rule 138(3) of the CGST Rules, 2017, where the e-way bill is not generated either by the consignor or consignee and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part-A of Form GST EWB-01.

Therefore, the ‘Transporter ID’ of the transporter shall compulsorily be required to be furnished in Part-A of Form GST EWB-01 by the registered person, on the basis of which the transporter shall issue the e-way bill.

Further, in this context, various critical points needs to be considered:

(a) What if the transporter is unregistered:

If the transporter is unregistered under GST, the transporter needs to get himself registered on the E-way bill portal to get the transporter-ID

(b) Taxpayer transports the goods on his own:

If the taxpayer wants to generate ‘Part-A’ of the Form EWB-01 and wants to transport the goods himself later, then he has to enter his GSTIN as the ‘Transporter Id’ and generate ‘Part-A slip’. Once he gets the conveyance details, he can update the Part-B by using ‘Update Part-B/Vehicle’ sub-option provided under E-Way Bill menu and start the movement of goods.