GST WEEKLY UPDATE : 52/2024-25 (31.03.2025)
1. The Chhattisgarh Commercial Taxes Department, vide Notification No. F 10-12/2025/CT/V (27) dated March 27, 2025, has increased the E-way Bill limit effective from April 01, 2025.
|
S. No. |
Area and purpose |
Description of Goods |
Consignment Value of Goods |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
Inter-district and intra-district movement |
All goods except those mentioned in S. No. 2 |
Not exceeding one lakh rupees |
|
2 |
Inter-district and intra-district movement |
For goods described in column (2) under the Chapter/ Heading/ Subheading/ Tariff Item as mentioned in column (3) of the Schedule |
Not exceeding rupees fifty thousand |
Read also: GST Invoice Furnishing Facility (IFF): Features, Updates & Filing Guide
Schedule
|
This notification shall come into force on 01-04-2025.
2. E-Invoice changes: now it has to be generated withion 30 days:
W.e.from April 1, 2025, businesses with an AATO of ₹10 crore and above must upload e-invoices to the Invoice Registration Portal (IRP) within 30 days of issuance. This rule was previously applicable only to businesses with an AATO of ₹100 crore or more. Now, a much larger group of businesses must comply with the stricter deadline.
3. AAR & Judicial Decisions:
(i) Hon’ble Supreme Court allow the correction of error. (Applicant – Aberdare Technologies Private Limited)
Dismissing a special leave petition filed by the CBIC against ruling by Bombay High Court in the matter of Aberdare Technologies Private Limited and Ors, said that human errors and mistakes are normal, and errors are also made by the Revenue (Tax Department).
“Right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from right to do business and should not be denied unless there is a good justification and reason to deny benefit of correction,” it said. Further, software limitation itself cannot be a good justification, as software are meant ease compliance and can be configured. Therefore, “we exercise our discretion and dismiss the special leave petition,” the bench said while asking the CBIC to must re-examine the provisions/timelines fixed for correcting the bonafide errors.
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“Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is denied. Purchaser is not at fault, having paid the tax amount. He suffers because he is denied benefit of tax paid by him. Consequently, he has to make double payment,” it said.
(ii) AAAR On E-Procurement Transaction Fee is Taxable Supply, GST Exemption Not Applicable
(Applicant – Telangana State Technology Services Limited)
It states that any agency working for a government is liable to pay GST on e-procurement transactions services.
It is applicable whether as a service provided to the government or for charges collected on behalf of the government from any business entity. Hence, none of the services is exempt under the GST law. The agencies can be functioning either as a private or public sector.
TSTSL claimed to act as a pure agent for the state government that floated online tenders with its help. Its transaction fee is included in the tender fee, which is collected for the e-procurement of goods or services for the government departments.
TSTSL reasoned that it is not subject to GST. The PSU stated that this service falls under Entry 6 of the CGST notification number 12/2017 dated 28th June 2017. The notification provides a GST exemption on such services by the central or state governments subject to some exceptions.
The AAR countered that the entry provides an exemption from GST for services provided by the state or central governments and not for services provided to a government. Additionally, the AAR clarified that services provided by agencies on behalf of governments to any business entities are also not exempted from GST.
The ruling is straightforward, throwing light on the provisions of GST exemptions granted for government supplies. Since the agency was providing services to the government and not receiving any service in turn, it was not eligible for exemption.
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