Tax Weekly 28 june- N Pahilwani & Associates http://npahilwani.com/tax-weekly-28-june/ www.npahilwani.com

1. 1. GST UPDATES
2. INCOME TAX UPDATES
TAX WEEKLY NEWSLETTER
27-JUNE-2020
CONTENTS

2. 1
Weekly Newsletter
GST UPDATES
Extension in time limit for completion
or compliance under GST - Notification
55/2020 – Central Tax - The time limit
specified, prescribed or notified under the
Act for completion or compliance of any
action, by any authority or by any person,
which falls during the period from the 20th
March, 2020 to the 29th
June 2020, and
where completion or compliance of such
action has not been made, the period and
the time limit for completion or
compliance of such action has been
extended to 30th
August and 31st
August
respectively.
The extension shall be subject to the
limitation originally prescribed under
principal Notification i.e. 35/2020 –
Central Tax.
Extension in time limit for issuance of
refund order -Notification 56/2020 –
Central Tax - The Government has notified
an extension in cases where notice for
rejection of refund claim in full or part has
been issued and time limit to issue order
falls between 20 March 2020 and 30th
June 2020, to fifteen days after the
receipt of reply to the notice from the
registered person or 30 August, 2020,
whichever is later.
Certain Sections of Finance Act 2020
amending CGST / IGST Act to be
made effective from 30 June 2020 -
Notification 49/2020 - Central Tax |
Notification 04/2020 - Integrated Tax -
The Notification seeks to bring into effect
the provisions of Sections 118, 125, 129
and 130 of the Finance Act with effect
from 30th
June 2020. The implications
have been summarized as follows:
Amendment in the definition of Union
Territory
The definition of Union Territory will be
amended due to reorganization of Union
Territories by way of merger in case of
Dadra and Nagar Haveli and Daman and
Diu and constitution of new Union
Territory of Ladakh.
With the passing of the Jammu and
Kashmir Reorganisation Act, 2019, State
of Jammu and Kashmir has been
reconstituted into two Union territories.
Since Jammu and Kashmir has its own
legislature, it would be considered as a
State whereas Ladakh will be considered
as Union Territory.
Constitution of Appellate Tribunal and
Benches for Jammu and Kashmir
The Central Government will be
empowered under Section 109 to notify
the bench of Appellate Tribunal for the
newly constituted Union Territory of
Jammu & Kashmir.
Jurisdictional Commissioner shall be
empowered in certain cases in place
of Commissioner or Joint Secretary in
Board
Section 168(2) of the CGST Act, 2017
provides that certain powers specified in
the provisions mentioned therein shall be
exercised by the Commissioner or Joint
Secretary posted in the CBIC with the
approval of the Board. The amendment
seeks to align the intent with the words of
Section 66 and 143, whereby the

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following powers will be transferred to the
Jurisdictional Commissioner:
a. Determination of the expenses and
remuneration for the special audit
directed under Section 66 of the CGST
Act,
b. Extension of the period under Section
143 for bringing back the inputs or
capital goods after completion of job
work.
Extension of powers to issue Removal
of Difficulty orders
Section 172 of the CGST Act / Section 25
of the IGST Act empowers the Central
Government to issue orders to remove
difficulties in giving the effect to the
provisions of the CGST / IGST Act, 2017
or rules made thereunder. The
applicability of the provision will stand
extended to five years from the date of
commencement of the Acts i.e. till 30th
June 2022.
Amendment in the rate of tax prescribed under Rule 7 of the CGST Act -
Notification 50/2020 - Central Tax
The rate of tax prescribed for composition levy under Section 10 of the CGST Act has been
amended as follows:
Category of registered persons Rate of tax
Dealers registered under sub-section (1) and (2) of
Section 10 being manufacturers (other than
manufacturers of such goods as may be notified by the
Government)
Half per cent of the turnover in
the State or Union territory
Dealers registered under sub-section (1) and (2) of
Section 10 involved in supply of goods, being food or
any other article for human consumption or any drink
Two and a half per cent of the
turnover in the State or Union
territory
Dealers registered under sub-section (1) and (2) of
Section 10, not covered under the two categories
mentioned above
Half per cent of the turnover of
taxable supplies of goods and
services in the State orUnion
territory
Dealer supplying goods and services registered under
sub-section (2A) of Section 10 and paying tax in terms
of Notification 2/2019 - Central Tax (Rate)
Three per cent of the turnover of
taxable supplies of goods and
services in the State or Union
territory.
Reduction in the rate of interest applicable to taxpayers having turnover not
exceeding Rs. 5 crores in previous financial year on delayed payment of tax-
Notification 51/2020 - Central Tax | Notification 02/2020 - Union Territory Tax| Notification
05/2020 - Integrated Tax - For the taxpayers having aggregate turnover not exceeding Rs.
5 crores in previous financial year, the returns for the period February - April 2020 were
allowed to be furnished in staggered manner till 06 July 2020 without interest and late fee
vide Central Tax Notifications 31/2020, 32/2020 and 33/2020 dated 03 April 2020.

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Weekly Newsletter
The Notifications in the instant case seeks to give effect to the recommendations of the
Council in its meeting held on 12 June to provide further relaxation to small taxpayers in
the rate of interest under Section 50 from 18 per cent to 9 per cent on payment of tax
after specified date, provided the tax is paid till 30 September 2020.
Accordingly, the benefit to the taxpayers having aggregate turnover not exceeding ₹5
crores in previous financial year shall be available as follows:
Tax period February 2020 March 2020 April 2020
Due dates 22 / 24 Mar 2020 22 / 24 April 2020 22 / 24 May 2020
Rate of interest
Nil rate of
interest if GSTR
3B is filed on or
before specified
date
30 June 2020 03 / 05 July 2020 06 / 09 July 2020
GSTR 3B is filed
after specified
date
9% after specified
date till 30 September
2020
9% after specified
date till 30 September
2020
9% after specified
date till 30 September
2020
Tax period May 2020 June 2020 July 2020
Due dates 22 / 24 June 2020 22 / 24 July 2020 22 / 24August 2020
Rate of interest
Nil rate of
interest if GSTR
3B is filed on or
before specified
date
12 / 15 September
2020
23 / 25 September
2020
27 / 29 September
2020
GSTR 3B is filed
after specified
date
9% after specified
date till 30 September
2020
9% after specified
date till 30
September 2020
9% after specified date
till 30 September 2020
Notes
- While there has been no change for taxpayers having aggregate turnover exceeding Rs.
5 crores in preceding financial year, the Notification has amended the specified dates for
furnishing GSTR-3B without interest and late fees for the tax period between February
2020 and April 2020.
- The dates mentioned herein are summarised for ease of reference. Please refer the
Notification for specified dates for Group I / Group II States and Union Territories.

5. 4
Waiver of late fees for the period February - July 2020 for taxpayers having
turnover not exceeding Rs. 5 crores in previous financial year - Notification 52/2020
- Central Tax - For the taxpayers having turnover not exceeding Rs. 5 crores in previous
financial year, late fees shall stand waived for the period if the GSTR-3B returns are
furnished by September 2020. The dates in this regard have been notified as follows:
Tax period February
2020
March
2020
April
2020
May
2020
June
2020
July
2020
Specified
date
30 June 03/05 July 06/09
July
12/15
Sep
23/25
Sept
27/29
Sep
Notes
- While there has been no change for taxpayers having aggregate turnover exceeding ₹5
crores in preceding financial year, the Notification has amended the specified dates for
furnishing GSTR-3B without late fees for the tax period between February 2020 and
April 2020.
- The dates mentioned herein are summarised for ease of reference. Please refer the
Notification for specified dates for Group I / Group II States and Union Territories.
Waiver of late fees for GSTR-1 returns for the period March 2020 to June 2020 -
Notification 53/2020 - Central Tax - The fee for delay in filing GSTR-1 returns from March
2020 to June 2020 shall be waived for the registered persons who fail to furnish the return
by the due date, but furnishes the said details on or before the specified dates:
Mar-20 Apr-20 May-20 Jun-20 Jan – Mar-20
(Qtr)
April – Jun-20
(Qtr)
10 July-
20
24 July-
20
28 July-
20
05 Aug-
20
17 Jul-20 03 Aug-20
Due date for furnishing GSTR-3B
return for the month of August 2020
for taxpayers having turnover not
exceeding Rs. 5 crores in previous
financial year - Notification 54/2020 -
Central Tax - For the taxpayers having
turnover not exceeding Rs. 5 crores in
previous financial year, the due date for
furnishing GSTR-3B return for the month
of August 2020 shall be 01/03 October
2020 depending on the State/Union
Territory where the principal place of
business is located.
Waiver/reduction in late fees for
GSTR-3B returns for the period July
2017 to January 2020 - Notification
55/2020 - Central Tax - The fee for delay
in filing GSTR-3B returns for the period
July 2017 to January 2020 shall be waived
for the periods where there was no tax
liability for the assessee, and shall stand
reduced to Rs. 500 (Rs. 250 under CGST
and SGST/UTGST each) for each return
where tax is required to be paid.
The benefit of the reduction would be
available for the returns filed of the prior

6. 5
Weekly Newsletter
period filed between 1 July 2020 and 30
September 2020.
JUDICIAL UPDATES
Buyer shall be eligible to avail full ITC
even if the supplier has charged tax
at a higher than applicable rate -
Visteon Automotive Systems Private Ltd
vs Deputy Commissioner - IV (FAC), LTU,
Chennai
In a writ petition against an order seeking
reversal of VAT credit availed in case
where supplier had charged tax at a
higher than applicable rate, HC held that
full ITC can be availed on strength of
invoice, higher rate charged is irrelevant
as far as buyer is concerned.
HC observed that intention of VAT model
is to reduce the cascading effect, even if
registered dealer had deliberately paid tax
in excess and passed on the incidence
with a view to liquidate excess credit, ITC
paid & reflected in the invoice cannot be
denied to the buyer.
However, it shall be open for tax
department to recover amount of tax
passed on in excess from supplier if it had
facilitated buyer to avail credit of such tax
if it was otherwise not payable.
The order has been pronounced under the
VAT law, however, the same may also
have persuasive value in cases where
higher GST has been charged by the
vendors due to incorrect classification or
any other reason and recipient intents to
avail complete ITC on the same.
ADVANCE RULINGS
Applicability of the exemption under
Notification 12/2017-Central Tax
(Rate) for the Services by way of
transportation of goods by inland
waterways - Gujarat Authority for
Advance Rulings - SHREEJI SHIPPING
AND SIDDHI MARINE SERVICES LLP
The Applicant was providing services
relating to transportation of goods in the
water way between Magdalla Port and its
General Lighterage Area (Anchoring Point
of Mother Vessel).
The Authotity observed that the General
Lighterage Area did not fall within the limit
of the National Waterway (100-Tapi River)
as declared vide the National Waterways
Act, 2016, and also was not covered
under ‘Other waterway on any inland
water’ since the length of the waterway,
between which the service of transport
was being performed by the applicant, is
the part of the Arabian Sea and not a part
of any canal, river, lake or other navigable
water within a State.
In view of the above, the exemption under
Notification 12/2017-Cental Tax (Rate)
which is applicable to National/other
waterway on any inland water cannot be
extended to the service of transportation
of goods in barrages from mother vessel
to daughter vessel from Magdalla Port,
Surat to its General Lighterage Area of
Magdalla Port.
AAR rejects concessional GST rate for
affordable housing project with
carpet area less than 60 square
meters in a township - Gujarat
Authority for Advance Rulings - AMBA
TOWNSHIP PRIVATE LIMITED
The Applicant was engaged in construction
and development of a township, that
consisted of multiple real estate projects

7. 6
divided into phases, one of which
consisted of an independent project for
affordable housing.
The Applicant had obtained various
permissions from authorities for the entire
project comprehensively and was selling
the units as part of one project with
common facilities and undivided share of
land in the entire project.
The Authority held that since affordable
housing phase of the project shares a
common entrance, common facilities and
common land with other phases, it cannot
be considered as a standalone
independent housing project and denied
the benefits of concessional GST rates
under Notification 01/2018-Central Tax
(Rate) to affordable housing project of the
township.
ANTI-PROFITEERING PROCEEDINGS
NAA imposes penalty on Radicon
Infrastructure & Housing denies
benefit of ITC to buyers of flats - It
was alleged and proved that the developer
had not passed on the benefit of increased
availability of ITC accrued to him by a
commensurate reduction in the price of
the flat, after implementation of GST and
charged GST on the full amount of
instalment. Hence the Authority levied
penalty on the developer
NAA finds Whirlpool of India guilty of
denying GST rate cut benefits - The
National Anti-profiteering Authority has
found consumer durable firm Whirlpool of
India guilty of not passing on GST rate cut
benefit worth over Rs 4.07 lakh computed
on the basis of the pre and post-tax rate
reduction and the details of the outward
taxable supplies of the product made
during the period from July 1, 2017 to
August 31, 2018.
Whirlpool of India had increased the basic
price of the product when the rate of GST
was reduced with effect from July 1, 2017

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Weekly Newsletter
INCOME TAX UPDATES
Extension of various time limits under
Direct Tax & Benami laws- Notification
No. 35/2020 – 24/06/2020 - The
Government has issued a Notification, the
salient features of which are as under:
 The time for filing of original as well as
revised income-tax returns for the FY
2018-19 (AY 2019-20) has been
extended to 31st July, 2020.
 Due date for income tax return for the
FY 2019-20 (AY 2020-21) has been
extended to 30th November, 2020.
Hence, the returns of income which are
required to be filed by 31st July, 2020
and 31st October, 2020 can be filed
upto 30th November, 2020.
Consequently, the date for furnishing
tax audit report has also been extended
to 31st October, 2020.
 In order to provide relief to small and
middle class taxpayers, the date for
payment of self-assessment tax in the
case of a taxpayer whose self-
assessment tax liability is upto Rs. 1
lakh has also been extended to 30th
November, 2020. However, it is clarified
that there will be no extension of date
for the payment of self-assessment tax
for the taxpayers having self-
assessment tax liability exceeding Rs. 1
lakh. In this case, the whole of the self-
assessment tax shall be payable by the
due dates specified in the Income-tax
Act, 1961 (IT Act) and delayed payment
would attract interest under section
234A of the IT Act.
 The date for making various investment/
payment for claiming deduction under
Chapter-VIA-B of the IT Act which
includes section 80C (LIC, PPF, NSC
etc.), 80D (Mediclaim), 80G (Donations)
etc. has also been further extended
to 31st July, 2020. Hence the
investment/ payment can be made upto
31st July, 2020 for claiming the
deduction under these sections for FY
2019-20.
 The date for making investment/
construction/ purchase for claiming roll
over benefit/ deduction in respect of
capital gains under sections 54 to 54GB
of the IT Act has also been further
extended to 30th September, 2020.
Therefore, the investment/ construction/
purchase made up to 30th September,
2020 shall be eligible for claiming
deduction from capital gains.
 The date for commencement of
operation for the SEZ units for claiming
deduction under section 10AA of the IT
Act has also been further extended to
30th September, 2020 for the units
which received necessary approval by
31st March, 2020.
 The furnishing of the TDS/ TCS
statements and issuance of TDS/ TCS
certificates being the prerequisite for
enabling the taxpayers to prepare their
return of income for FY 2019-20, the
date for furnishing of TDS/ TCS
statements and issuance of TDS/ TCS
certificates pertaining to the FY 2019-20
has been extended to 31st July, 2020
and 15th August, 2020 respectively.
 VIII. The date for passing of order or
issuance of notice by the authorities and
various compliances under various
Direct Taxes & Benami Law which are
required to be passed/ issued/ made
by 31st December, 2020 has been

9. 8
extended to 31st March, 2021.
Consequently, the date for linking of
Aadhaar with PAN would also be
extended to 31st March, 2021.
 IX. The reduced rate of interest of 9%
for delayed payments of taxes, levies
etc. specified in the Ordinance shall not
be applicable for the payments made
after 30th June, 2020.
 The Finance Minister has already
announced extension of date for making
payment without additional amount
under the “Vivad Se Vishwas” Scheme
to 31st December 2020, necessary
legislative amendments for which shall
be moved in due course of time. The
said Notification has extended the date
for the completion or compliance of the
actions which are required to be
completed under the Scheme by 30th
December, 2020 to 31st December,
2020. Therefore, the date of furnishing
of declaration, passing of order etc
under the Scheme stand extended to
31st December, 2020.
 Deferment of the implementation of new
procedure for approval/ registration/
notification of certain entities u/s
10(23C), 12AA, 35 and 80G of the IT
Act has already been announced vide
Press Release dated 8th May, 2020 from
1st June, 2020 to 1st October, 2020. It
is clarified that the old procedure i.e.
pre-amended procedure shall continue
to apply during the period from 1st
June, 2020 to 30th September, 2020.
Necessary legislative amendments in
this regard shall be moved in due course
of time.
 The Finance Minister has already
announced reduced rate of TDS for
specified non-salaried payments to
residents and specified TCS rates by
25% for the period from 14th May, 2020
to 31st March, 2021. The announcement
was also followed by the Press Release
dated 13th May, 2020. The necessary
legislative amendments in this regard
shall be moved in due course of time.
Perquisites & Allowances to Taxpayer opting Lower Tax Rate Option- Section
115BAC - Notification No. 38/2020 - 26/06/2020- An employee, being an
assessee, who has exercised Lower Income Tax Rate option under sub-section (5) of
section 115BAC shall be entitled to exemption only in respect of the allowances
mentioned in sub-clauses (a) to (c) of sub-rule (1) and at serial no. 11 of the Table
below sub-rule (2) to the extent and subject to the conditions, if any, specified therein
Clause sub-clauses (a) to (c) of sub-rule (1) of Rule 2BB are as follows:-
(a) any allowance granted to meet the cost of travel on tour or on transfer;
(b) any allowance, whether, granted on tour or for the period of journey in
connection with transfer, to meet the ordinary daily charges incurred by an
employee on account of absence from his normal place of duty;
(c) any allowance granted to meet the expenditure incurred on conveyance in
performance of duties of an office or employment of profit :
Provided that free conveyance is not provided by the employer;
Serial no. 11 of the Table below sub-rule (2) of Rule 2BB
Sl.
No.
Name of allowance Place at
which
Extent to
which

10. 9
Weekly Newsletter
allowance
is exempt
allowance is
exempt
11. Transport allowance granted to an employee, who is
blind [or deaf and dumb] or orthopedically
handicapped with disability of lower extremities, to
meet his expenditure for the purpose of commuting
between the place of his residence and the place of
his duty
Whole of
India
Rs.3200 per
month
B. Extract of Revised clause (iii) of sub-rule (7) of Income Tax rule 3 related to
Valuation of perquisites
The value of free food and non-alcoholic beverages provided by the employer to an
employee shall be the amount of expenditure incurred by such employer. The amount so
determined shall be reduced by the amount, if any, paid or recovered from the employee
for such benefit or amenity:
Provided that nothing contained in this clause shall apply to free food and non-alcoholic
beverages provided by such employer during working hours at office or business
premises or through paid vouchers which are not transferable and usable only at eating
joints, to the extent the value thereof in either case does not exceed fifty rupees per
meal or to tea or snacks provided during working hours or to free food and non-alcoholic
beverages during working hours provided in a remote area or an off-shore installation.
Provided further that the exemption provided in the first proviso in respect of free food
and nonalcoholic beverage provided by such employer through paid voucher shall not
apply to an employee, being an assessee, who has exercised option under sub-section
(5) of section 115BAC.
Section 10(46) exemption to various authorities
 RERA Authorities of Odisha & Jharkhand - Notification No. 37/2020 – 25/06/2020
 RERA Authorities of Andhra Pradesh & Karnataka - Notification No. 36/2020 –
25/06/2020
 Maharashtra Electricity Regulatory Commission -Notification No. 34/2020 –
23/06/2020
 Greater Noida Industrial Development Authority- Notification No. 33/2020 –
23/06/2020
JUDICIAL UPDATES
ITAT Special Bench to consider stay
can be granted without 20% Deposit
-Tata Education and Development
Trust vs. ACIT (ITAT Mumbai) -
Section 254(2A): ITAT President to
consider whether a Special Bench should
be constituted to decide two very
significant aspects relating to the powers
of the ITAT to grant unconditional stay of
demand after the amendment in first
proviso to s. 254(2A) by the Finance Act

11. 10
2020, namely, (i) The legal impact, if
any, of the amendment on the powers of
the Tribunal u/s 254(1) to grant stay;
and, (ii) if the amendment is held to
have any impact on the powers of the
Tribunal u/s 254(1),- (a) whether the
amendment is directory in nature or is
mandatory in nature; (b) whether the
said amendment affects the cases in
which appeals were filed prior to the date
on which the amendment came into
force; (c) whether, with respect to the
manner in which, and nature of which,
security is to be offered by the assessee,
under first proviso to s. 254(2A), what
are broad considerations and in what
reasonable manner, such a discretion
must essentially be exercised, while
granting the stay,by the Tribunal.
Granting an interim relief to Tata
Education and Development Trust, the
Income Tax Appellate Tribunal (ITAT),
Mumbai bench has referred the issue
whether a stay can be granted by it
without the taxpayer having to deposit
20% of the disputed amount. The
Tribunal observed that the Trust has to
file an undertaking within a week, setting
out details of investments of not less
than Rs 99.75 crore, which it will not
encash till the stay applications are
disposed of. The matter has been
tentatively listed for July 6.
The waiver of a loan cannot be
brought to tax u/s 28(iv) of the Act -
Essar Shipping Limited vs. CIT
(Bombay HC) - There is a fundamental
difference between “loan” and “subsidy”
& the two concepts cannot be equated.
While “loan” is a borrowing of money
required to be repaid back with interest,
“subsidy” is not required to be repaid
back being a grant. The Department
argument that the waiver of a loan
constitutes an operational subsidy which
is taxable is not correct. Therefore, even
if a “loan” is written off or waived, which
can be for various reasons, it cannot
partake the character of a “subsidy”.
The substantial question of law therefore
is answered in favour of the assessee by
holding that waiver of loan cannot be
brought to tax under Section 28(iv) of
the Act.
Write-off of inter corporate deposits
and advances given for purchase of
vehicles or plant and machinery is
allowable as a bad debt - PCIT vs.
Hybrid Financial Services Ltd
(Bombay HC) - Thus, it is a settled
position in law that after 1.4.1989, it is
not necessary for the assessee to
establish or prove that the debt has in
fact become irrecoverable but it would be
sufficient if the bad debt is written off as
irrecoverable in the accounts of the
assessee. This is because, as held by this
Court, decision to treat a debt as a bad
debt is a commercial or business decision
of the assessee. Recording of a debt as a
bad debt in his books of accounts by the
assessee prima facie establishes that it is
a bad debt. If the Assessing Officer
disputes that the onus would be on him
to prove otherwise.
Further, it is not necessary; rather there
is no requirement under the Act that the
bad debt has to accrue out of income
under the same head i.e ‘income from
business or profession’ to be eligible for
deduction.

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Weekly Newsletter
No capital gain tax on land transfer
to co-op society formed by flat
purchasers - M/s. J. S. & M. F.
Builders vs. A. K. Chauhan (Bombay
HC) - High Court states that the flat
purchasers, by purchasing the flats, had
certainly acquired a right or interest in
the proportionate share of the land but
its realisation is deferred till formation of
the co-operative society by the owners of
the flats and eventual transfer of the
entire property to the co-operative
society. Hence, Capital gains are
chargeable to tax when individual flats
are sold and not when the land is
transferred to the co-operative society
formed by the flat purchasers.
Revenue cannot travel beyond
reasons recorded & same cannot be
supplemented subsequently by
affidavits. - Gateway Leaisng Pvt Ltd
Vs ACIT (Bombay HC) - It is evident
from the materials on record that
Petitioner had disclosed the above
information to the Assessing Officer in
the course of the assessment
proceedings. All related details and
information sought for by the Assessing
Officer were furnished by the petitioner.
There must be a direct nexus or live link
between the material coming to the
notice of the Income Tax Officer and the
formation of his belief that there has
been escapement of the income of the
assesseeThe expression “reason to
believe” does not mean a purely
subjective satisfaction on the part of the
Income Tax Officer. The reason must be
held in good faith. It cannot be merely
pretence.
As has been held in Prashant S.
Joshi (supra), the reasons which
are recorded by the Assessing Officer for
re-opening an assessment are the only
reasons which can be considered when
the formation of the belief is impugned;
such reasons cannot be supplemented
subsequently by affidavits.

13. 12
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