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Introduction

The GST council in its 27^th council meeting on 4^th May 2018 had approved the proposed simplified GST returns format.

In the 31^st GST council meeting dated 22^nd December 2018, the new return filing system has been proposed to be introduced on a trial basis with effect from April 2019 and make it mandatory from July 2019 which is after the results of general elections. The formats along with detailed instructions were made available on the GST portal on 8^th March 2019....

ORIGIN:

The OEMs manufacture vehicles out of the parts and components (P&C) procured from various suppliers. The P&Cs are customized for every item, such that they require customized Tools and Dies (T&Ds). The building up process of making T&Ds starts with goal setting, it requires Designs, Drawings and Specifications (DDSs) (in paper form or CAD/ CAM), and finally the T&Ds are made through CNCs.

In their investigation and show cause notices (SCNs), the DGCEI (now DG-GSTI) have...

BACKGROUND

Indirect tax is normally paid by the supplier of the goods or the service provider. However, in certain cases, the receiver or the customer of such goods or services are made responsible to pay the taxes instead of the seller or service provider. This mechanism of paying taxes by the recipient is called payment of taxes under reverse charge mechanism [RCM].

The payment of tax liability fully under reverse charge by the recipient and partly by the supplier as well as the...