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GST Appellate Tribunal
The CBIC has asked central GST officers to institutionalise a mechanism for redressal of grievances relating to GST registration applications. In an instruction to principal chief commissioners of central tax, the Central Board of Indirect Taxes and Customs (CBIC) said a monthly report on the status of grievance redressal will have to be sent to the Directorate General (DG) GST who would compile the same and put up before the board. "Principal Chief Commissioner/Chief Commissioner of CGST Zones may publicize an email address on which the applicants can raise their grievances. Wide publicity may be given to this email id," the CBIC said in the instruction. The CBIC said applicants whose application reference number (ARN) has been assigned to central jurisdiction can approach the jurisdictional zonal principal chief commissioner/chief commissioner if they have any grievance with respect to any query raised by the tax officer before granting GST registration. The applicants may send .
The Goods and Service Tax Appellate Authority has ordered Bharti Airtel to pay Rs 194 crore GST on licence fees and spectrum usage charges demanded by the Department of Telecom, a regulatory filing said on Thursday. The matter pertains to the demand for Goods and Service Tax (GST) of Rs 604.66 crore by the GST Department under the reverse charge mechanism on license fee (LF) and spectrum usage charges (SUC) basis the demand note issued by the Department of Telecommunications. The company had filed an appeal against the order. "On an appeal filed by the Company to Commissioner (Appeals), Central Goods and Service Tax Appellate Authority, Delhi, the Appellate Authority has passed an appeal order reducing the said demand to Rs 194 crore," the company said. The order was received by the company on August 21, and it is assessing the impact of the appeal order and shall take appropriate action.
Finance Minister Nirmala Sitharaman on Monday administered the oath of office to Justice (Retd) Sanjaya Kumar Mishra as first President of the GST appellate tribunal (GSTAT). Mishra's appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes. "Union Minister for Finance and Corporate Affairs Nirmala Sitharaman administered the oath of integrity and secrecy to Justice (Retd.) Sanjaya Kumar Mishra as the President of the GST Appellate Tribunal (GSTAT), in New Delhi, today," an official statement said. Mishra was a former Chief Justice of the Jharkhand High Court and was selected by a Search-cum-Selection Committee headed by the Chief Justice of India. The GSTAT is the Appellate Authority established under the Central Goods and Services Tax Act, 2017, to hear various appeals under the said Act and the respective State/Union Territories GST Acts against the orders of the first appellate authority. It consists of a princip
Leading cement maker UltraTech Cement has received two demand orders, interest and penalties totalling Rs 72.06 lakh from the GST authorities. The company said it will challenge the orders before the appellate authorities. It has received an order from Assistant Commissioner, Bathinda, for a demand of "Rs 25.11 lakh together with interest and penalty, alleging that the ISD (Input Service Distributor) credit not reflected" in the statement of FY18, the Aditya Birla Group firm said in a regulatory filing on Friday. On Saturday, UltraTech in a regulatory informed that it has received another order on GST from Deputy Commissioner, State Tax, Bhavnagar, raising demand for "Rs 46.95 lakh together with interest and penalty, alleging availing ineligible ITC (input tax credit )". According to UltraTech, it has a "good case on merits to defend the matter before the Appellate Authorities" and shall contest the order. The order has no major financial impact on the company, it added. The Adit
Parliament on Wednesday passed a bill that will raise the cap on the age limit for president and members of GST Appellate Tribunals. The bill was approved with a voice vote in Rajya Sabha and returned to Lok Sabha, which had passed the bill on Tuesday. In the post-lunch session, Finance Minister Nirmala Sitharaman moved The Central Goods and Services Tax (Second Amendment) Bill, 2023 in the Upper House. The bill seeks to raise the cap on age for president and members of the GST Appellate Tribunals (GSTAT) to 70 years and 67 years, respectively. Currently, the age limit for the president is 67 years and for members is 65 years. The bill also seeks to align the provisions of the Central GST Act in line with the Tribunal Reforms Act, 2021. Among others, with the latest amendments, an advocate with 10 years of 'substantial experience' in litigation in matters relating to indirect taxes in an appellate tribunal, would be eligible to be appointed as a judicial member of the GSTAT.
The Lok Sabha on Tuesday passed a Bill that seeks to give immediate effect to the changes in customs and excise duties announced in the Budget. The House after a brief discussion on the Provisional Collection of Taxes Bill 2023, passed the Bill by voice vote. Jayant Sinha (BJP) and B V Satyavathi (YSRCP) participated in the brief discussion on the Bill which is aimed at curbing speculative activities following changes in customs and excise duties in the Budget. Moving the Bill for passage, Finance Minister Nirmala Sitharaman said, the Provisional Collection of Taxes Bill, 2023 seeks to obtain the authority from Parliament to provisionally levy and collect the newly imposed or increased duties of customs and excise for 75 days. This Bill proposes to replace the erstwhile Provisional Collection of Taxes Act, 1931 with a minor change that is technical in nature. The provisions of the Bill empower collection provisionally, during the period between the introduction and enactment of th
Finance Minister Nirmala Sitharaman on Wednesday introduced a bill in the Lok Sabha to raise the age limit for president and members of GST appellate tribunals. The Central Goods and Services Tax (Second Amendment) Bill, 2023, seeks to cap the age for president and members of the GST appellate tribunals (GSTAT) at 70 years and 67 years, respectively, higher than 67 years and 65 years specified earlier. An advocate with 10 years of 'substantial experience' in litigation in matters relating to indirect taxes in the Appellate Tribunal, would be eligible to be appointed as a judicial member of the GSTAT. As per the amendment, president and the judicial and technical members of the GSTAT shall hold office for four years, or until he attains the age of 70 years and 67 years, respectively, whichever is earlier. The rules notified by the government earlier had fixed the age limit for the president and members of GSTAT at 67 years and 65 years, respectively. The GST Council chaired by ...
The finance ministry has notified the rules for the appointment of the president and members of GST appellate tribunals. Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023, defines the rule for appointment and removal of the president and members of the appellate tribunals, their salary, allowances, pension, provident fund, gratuity and leave. The GST council, chaired by the Union Finance Minister and comprising state counterparts, in its 52nd meeting on October 7 decided that the maximum age limit for the president and members of the GST Appellate Tribunal (GSTAT) would be 70 years and 67 years, respectively. In September, the finance ministry had notified 31 benches of GSTAT, which will be set up in 28 states and 8 Union Territories. Setting up state-level benches of GSTAT would help businesses by way of faster dispute resolution. Currently, taxpayers aggrieved with the ruling of tax authorities are required to
The Finance Ministry has notified 31 benches of GST Appellate Tribunal (GSTAT) which will be set up in all states and Union Territories. Setting up of state-level benches of GSTAT would help businesses by way of faster dispute resolution. Currently, taxpayers aggrieved with ruling of tax authorities are required to move the respective High Courts. The resolution process takes a long time as High Courts are already burdened with backlog of cases and do not have a specialised bench to deal with GST cases. As per the notification, Gujarat and UTs -- Dadra and Nagar Haveli and Daman and Diu, will have two benches of the GSTAT; Goa and Maharashtra together will have three benches. Karnataka and Rajasthan will have two benches each, while Uttar Pradesh will have three benches. West Bengal, Sikkim and Andaman and Nicobar islands; and Tamil Nadu and Puducherry will together have two GSTAT benches each, while Kerala and Lakshadweep will have one bench. The seven North Eastern states -- ..
The Centre will soon notify rules for setting up GST appellate tribunals and appoint members after approval from the GST Council, a senior CBIC official said on Monday. Central Board of Indirect Taxes and Customs (CBIC) member (GST) Shashank Priya said the department is working to expand the taxpayer base and doing data triangulation with the corporate taxpayers in income tax regime. As per data, currently, only 40 per cent of the corporate income taxpayer base is also registered under GST. As many as 1.39 crore businesses are registered under GST, almost double of the number when GST was launched six years ago on July 1, 2017. Goods and Services Tax (GST) revenue buoyancy, which was 1.25 after introduction of the indirect tax regime in 2017, has risen to 1.40 in the last two years. Average monthly GST revenue increased from Rs 89,885 crore in 2017-18 to Rs 1.50 lakh crore in 2022-23. In 2023-24, the average revenue stands at Rs 1.69 lakh crore per month. "We are not following a
Lok Sabha on Friday cleared changes in the Finance Bill to pave the way for setting up of an appellate tribunal for resolution of disputes under GST. Currently, taxpayers are filing writ petitions before high courts in the absence of the appellate tribunal. As per the amendments proposed in the Finance Bill 2023, which was passed by Lok Sabha on Friday, benches of the GST Appellate Tribunal would be set up in every state while there will be a principal bench in Delhi which will hear appeals related to 'place of supply'. Even after more than five years of implementation of the Goods and Services Tax (GST), the appellate tribunal has not been set up. As a result, unresolved legal matters under GST have accumulated. Nangia Andersen India's Tanushree Roy, Director- Indirect Tax, said establishment of the appellate tribunal would result in lower burden on high courts, Supreme Court and at the same time, would also provide taxpayers the much needed reprieve. "This is certainly a welcome