GST NEWS BULLETIN

CBIC has issued detailed guidelines for scrutiny of returns under GST for FY 2017-18 and 2018-19

CBIC vide instruction no. 02/2022 – GST dated 22nd March, 2022 has issued detailed guidelines for scrutiny of returns for F.Y. 2017-18 & 2018-19 to ensure uniformity in selection/ identification of returns for scrutiny, methodology of scrutiny of such returns and other related procedures.

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New Table 3.1(A) To Be Inserted In GSTR-3B, For Reporting E-Commerce Operator Supplies

A new table 3.1(A) will be inserted in Form GSTR-3B for reporting of supplies made under section 9(5) of CGST Act and corresponding provisions in IGST/SGST/UTGST Acts.

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Rent Free Accommodation Provided By Partner To Partnership Firm Is Exigible To GST : Tamil Nadu AAR

The Tamil Nadu Bench of the Authority for Advance Ruling, consisting of members T.G. Venkatesh and K. Latha, has ruled that GST is liable to be paid in respect of properties of a Partner rented to a partnership firm, even if it is free of rent, to carry out the business of the firm, since the activity is in furtherance of business and amounts to supply under Section 7 read with Schedule 1 of the CGST Act, 2017.

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