• जीएसटी में समान रजिस्ट्रीकृत व्यक्ति को जीएसटी के अंतर्गत बिल जारी करते समय धारा 31 सपठित नियम 46 के अंतर्गत कुछ महत्वपूर्ण बातों का ध्यान रखना चाहिए ।
• माल की आपूर्ति का बिल 3 कॉपियों में जारी करना चाहिए तथा सेवाओं का बिल 2 को कॉपियों जारी करना होगा ।
• बिल का नंबर एक लगातार श्रंखला में होना चाहिए जो 16 शब्दों से ज्यादा का नहीं होना चाहिए।
• प्रत्येक नए वित्तीय वर्ष के लिए बीजक की संख्या एक विशिष्ट श्रंखला मे जारी की जानी चाहिए पर इससे यह तात्पर्य नहीं है कि नहीं श्रंखला हर बार 1 से ही शुरू हो ।
• उसमें शब्द या अंक या विशेष अक्षर हो सकते हैं या उनका कोई संयोजन भी हो सकता है ।
• बिल में व्यापारी का,रजिस्टर्ड फर्म का नाम,जीएसटीएन नंबर व स्थाई पता एवं प्राप्तिकर्ता का पता व जीएसटीएन नंबर भी देना होगा ।
• अरजिस्ट्रीकृत प्राप्तिकर्ता को बेचान करते समय यदि बिल की राशि रु 50,000 से अधिक है तो प्राप्तिकर्ता के राज्य का कोड बिल पर लिखना अनिवार्य है।
• यदि व्यापारी का टर्नओवर 1.5 करोड़ से कम है तो उसे अपने विक्रय बिल पर HSN CODE / SAC CODE अंकित करने की आवश्यकता नहीं है पर यदि टर्नओवर 1.5 से 5 करोड़ के बीच है तो दो अंको का और यदि टर्नओवर 5 करोड़ से अधिक है तो 4 अंकों का HSN CODE / SAC CODE देना होगा | आयात निर्यात के बिलों पर 8 अंकों का HSN CODE / SAC CODE अंकित करना अनिवार्य होगा ।

रजिस्ट्रीकृत व्यक्ति को यह बातें बीजक जारी करते समय अवश्य ध्यान रखनी चाहिए ताकि सभी नियमों का पालन हो सकेगा व रिटर्न भरने में भी सहूलियत रहेगी ।

TIMELINES

RECENT AMENDMENTS

ITAT JUDGEMENTS

Neeraj Goel vs. ACIT, Delhi dt. 21.03.2018 [DELHI BENCH]
Addition on account of alleged interest income cannot be sustained since the seized document doesn’t bear the name or signature of the Assessee. Read More

Income Tax Officer, Delhi vs. M/s. Mehrasons Jewellers Pvt. Ltd., Karol Bagh, New Delhi dt. 26.03.2018 [DELHI BENCH]
The Commissioner of Income Tax(Appeals) cannot accept additional evidence filed by the Assessee under rule 46A of the Income Tax Rules 1962 without making any enquiry. Read More

Mahanadi Coalfields Ltd. Vs. ACIT, Sambalpur dt. 19.03.2018 [CUTTACK BENCH]
Re-assessment merely on the basis of tax audit filed before the Assessing Officer during scrutiny proceedings is Invalid. Read More

Sh. Sandeep Nijhawan, Jaipur vs. DCIT, Jaipur dt. 28.03.2018 [JAIPUR BENCH]
Counsel: Shri P.C.Parwal (CA)
Issue: Addition of Rs. 589759.00 confirmed on account of unexplained investment in purchase of a plot
Held: There is no material on record except statement of the assessee recorded during the survey which proves that the assessee has invested the said amount over and above the declared value in the sale agreement which is difference between the DLC value and actual sale consideration. Further, the AO has given a finding that assessee’s source of income is salary and professional income and the investment has been made out of these sources itself. During the year under consideration, the assessee has disclosed professional receipts of Rs 34,06,271 and has submitted that out of said professional receipts, he has withdrawn an amount of Rs 23,47,853 from his bank account which again is not in dispute. Given that the assessee’s contention that the investment of Rs 12,12,030 is out of such withdrawals cannot be disputed in absence of anything contrary on record. In light of the same, the addition of Rs 5,89,759 is hereby deleted. Read More

FROM THE BENCH

ASIAN RESURFACING OF ROAD AGENCY PVT. LTD. & ANR. VS. CENTRAL BUREAU OF INVESTIGATION dt. 28.03.2018 [SUPREME COURT]
All the stays granted by any court in any matter (civil or criminal) shall lapse automatically after a period of 6 months unless the concerned court extends it by a speaking order. Read More

VAT / CST

CARPO POWER LIMITED VS. STATE OF HARYANA & ORS. dt. 28.03.2018 [PUNJAB & HARYANA HIGH COURT]
The respondents are liable to issue 'C' Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of electricity at its power plants in Haryana. In the event of the petitioner having had to pay the oil companies any amount on account of the first respondent's wrongful refusal to issue `C' Forms the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax through the oil companies or otherwise. Read More

INCOME TAX

M/S. BABY MARINE EXPORTS VS. ASSISTANT COMMISSIONER OF INCOME TAX, KOLLAM dt. 20.02.2018 [KERALA HIGH COURT]
Deduction u/s 80HHC accidently allowed to manufacturer in absence of certificate from export house, can be rectified by resorting to reopening. Read More

SERVICE TAX

COMMISSIONER OF SERVICE TAX ETC. VS. M/S. BHAYANA BUILDERS PVT. LTD. ETC. dt. 19.02.2018 [SUPREME COURT]
No Service Tax on Value of Materials Supplied Free of Cost by Service Recipient during Construction Read More

The Directorate General of Goods & Services Tax Intelligence formerly known as Directorate General of Central Excise Intelligence is the intelligence organization which functions as a wing of the Central Board of Indirect Tax & Customs, Department of Revenue under the Finance Ministry. The wing has 26 Zonal units and 40 Regional Units. It is entrusted with the responsibility of detecting evasion of duty by the taxpayers. They are entrusted with the duty of unearthing evasion of the duties payable by the taxpayers, like Central Excise duty & Service Tax in the earlier regime and currently, GST. Wherever found necessary, Directorate General on its own, or on in co-ordination with field formations, organize operations to expose evasion of GST.
Their basic duties among others include:
• Collecting and disseminating intelligence relating to evasion of GST
• Investigating cases booked on specific intelligence
• Studying the modus operandi of evasion and issuing alert notices to the department.
• Advising proper deployment of GST preventive staff in the GST commissionerates
The penalty provisions are quite stringent under the GST regime which is covered under Section 122 to 138 of CGST Act, 2017. The modes of punishing the defaulter include monetary penalty, seizure, detention and even arrest. With the introduction of provisions of E-Way bill at the commencement of movement of goods throughout the country, the department is taking strict action against the non-compliers by way of seizure of goods and imposing penalty on them. Section 68 of the CGST Act, 2017 mandates the in-charge of the conveyance carrying goods to carry along with him certain documents prescribed by the Government, which among others, includes Invoice and a valid E-Way bill generated from the portal before the movement of goods commences. The officers have the power to intercept and inspect the vehicle and the documents and in case of non- compliance there are specific provisions u/s. 129 of the CGST Act, 2017 prescribing detention or seizure in case a person transports goods in contravention of the provisions of the Act. E-Way bills are mandatorily required to be generated before the commencement of movement of goods from 1st April, 2018 in case of Inter-state movement. E-Way bill for Intra-state movement is yet to be made compulsory. This is one area where the Government has already started taking stern action against the ones not complying with the provisions. Therefore, the taxpayers should be careful and in order to avoid being penalized should comply with the procedures prescribed by the new law. One should keep their eyes and ears open and keep themselves updated to save themselves from the clutches of the uncompromising legal provisions.