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GSTPAM News Bulletin April 2024



Dear Members,


The Membership Fees for the year 2024-25 are due for renewal on 01.04.2024. We appreciate your Continuing support and participation in the activities of our Association.

The timely Renewal of Membership will enable the members to continuously receive the updates on various activities of GSTPAM along with the GSTReview, News Bulletin, Circulars, Messages, Webinars and online access to the website The Life Members only need to renew the subscription charges for the GST Review. The members can also avail the benefit of discount by paying advance for subsequent two years membership fees /subscriptioncharges.

The Membership Renewal Fees received after 30th April, 2024 will be subject to approval of the Managing Committee. If the Renewal fees for a particular year are not paid, then the member is liable to pay Admission Fees again for Renewal in the subsequent year.

Delayed Renewal Members will be provided Pre Renewal GST Review subject to availability upon payment of such additional courier charges.

The details of Membership/Subscription Fees are given below for your ready reference

Type of Membership Membership Fees incl. GST Admission Fees Incl.GST Subscription Charges for GST



New Membership Application

Donor Member 24,780.00  – 600.00 25,380.00
Patron Member 17,700.00 600.00 18,300.00
Life Member 11,800.00 944.00 600.00 13,344.00
Life Member (Conversion from Ordinary) 11,800.00 590.00 600.00 12,990.00
Ordinary Local Member 1,770.00 590.00  – 2,365.00
Ordinary Outstation Member 1,475.00 590.00  – 2,065.00

New Membership Application (Firm/LLP)

Ordinary Local Member 1,770.00 944.00 0 2,174.00
Ordinary Outstation Member 1,475.00 944.00 0 2,419.00
Patron Member 17,700.00 0 600.00 18,300.00
Donor Member 24,780.00 0 600.00 25,380.00

Advance Membership/ Subscription charges for subsequent two years 2025-26& 2026-27 (Non-Refundable)

Ordinary Local Member 3,186.00  –  – 3,186.00
Ordinary Outstation Member 2,665.00  –  – 2,665.00
Life Member (Individual/Firm/LLP) 0  – 1200.00 1,200.00
Patron Member 0  – 1200.00 1,200.00
Donor Member 0  – 1200.00 1,200.00

Subscription for GST Review for F.Y. 2024-25 by Non-Members

Subscription fees for GSTR  –  – 1000.00 1,000.00

Advance Membership / Subscription charges for subsequent two years 2025-26& 2026-27 (Non-Refundable)

Subscription Fees -GSTR 0  – 2000.00 2,000.00

‌Modes of Payment:-

Cheque A/c Payee Cheque drawn in favor of “The Goods & Services Tax Practitioners’ Association of Maharashtra” payable at Mumbai.
NEFT Details The Goods & Services Tax Practitioners’ Association of Maharashtra

Bank of India, Mazgaon Branch Current Account No. 007020100001816,

IFSC Code – BKID0000070.Online generated transaction Acknowledgement should be sent by email on [email protected] along with membership and payment details Members are requested to send their physical form to the association for Approval, Issuance and Office record.

Cash Renewal form along with requisite amount will be accepted between 10.30 a.m. and 5.30 p.m. on all working days except Saturday at our Office at

Mazgaon Library – Mazgoan: 1stFloor, 104, GST Bhavan, Mazgaon, Mumbai – 400 010 Or

Bandra Library – GST Bhavan, Ground Floor, A Wing, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051. Or

Mazgaon Tower-8 & 9, Mazgaon Tower, 21, Mhatar Pakhadi Road, Mazgaon, Mumbai – 400 010.


(New Members)

New Members should provide the following as Identity Proof : PAN, Aadhar Card, Constitution Document.

Address Proof(any one) : Electricity Bill / Passport/ Aadhar Card / Driving License/ Voter id/ Ration Card along with Membership Form

Identity Card (For Renewals) Ordinary Local/Outstation Members should provide Two Photographs along with the Renewal Form for issue of I- cards.
Online Payment Link Members can make online payment on our website are requested to download Members Renewal form from website.Update the latest details in the form, scan it and mail at email [email protected]

Payment Link :

If you are login first time? Click here for create your password

We value your continuation of the membership and look forward to your renewal to this effect.

Dated:- 01.04.2024

Vinod Mhaske

Jatin Chheda

Hon. Jt.Secretary

Guidance Cell Email ID for queries

Members can send their queries at [email protected]


(Members are requested to take out the photocopy of the Order Form for booking)



The Convenor,

GSTPAM Referencer Committee

The Goods & Services Tax Practitioners’ Association of Maharashtra

Room No. 8 & 9, Mazgaon Tower, Mhatar Pakhadi Road,

Mazgaon, Mumbai – 400 010

Dear Sir,

Please book my/our order of GSTPAM Referencer for the year 2024-25 as given below.

Sr. Particulars Price per copy if booked prior to 15th July 2024 Price per copy if booked after to 15th July 2024 Qty Total RS.
1 GSTPAM Referencer 2024-25 Part I & II

(GST, VAT & Allied Law Referencer & Updated GST Rate schedules).

700 750
2 Courier Charges (For Outstation members only) (per set) 130 130
3 Courier Charges (For Local members only) (per set) 100 100


  1. Referencer will be published in Part I & II (for GST, VAT & Allied Laws Referencer & Updated GST rate schedules).
  2. Applicants requiring more than 5 copies of the Referencer are required to give a request on their letter head along with the order form. Tax Practitioner’s Associations can place order in bulk quantity by making request on their letterhead signed by the Association’s President and Secretary.
  3. Applicants will be issued receipt at the time of placing of their order. Applicants are requested to bring receipt at the time of taking the delivery of the Referencer. No delivery of the Referencer shall be given, unless the receipt for payment is submitted at the counter. If the receipt for payment is lost, than no delivery of the Referencer shall be given.


‌The payment for the above order of………………………………………………………………………………… (Rupees in words) is made herewith by Cash /Card /Cheque /Demand Draft No. ………….…………… dated ……….……………… drawn on……………………………………………… Bank………………………………….. Branch, Mumbai.

Signature …………………………….

Membership Number………………………….. Address.………………………………………………………

Name ……………………………………… ……………………………………………………………………..

……………………………………………… ……………………………………………………………………..

Office Tel No…………………………………… Residence Tel No……………………………………………

E-mail: …………………………………………. Mobile No.…………………………………………………


Received with thanks payment of. ………………… from ………………………vide Cash /Card /Cheque /NEFT/Demand Draft No. …………………………. Date………….. drawn on………………………………………………… Bank …………………………………… Branch, Mumbai.

Signature ……………………………

Date…………………………………. Name of staff of GSTPAM……………………


  • Please fill in all the details in the above form and send the same to the GSTPAM’s office at Tower or at Mazgaon library along with requisite payment.
  • For Direct Deposit / NEFT payment – Bank of India, Mazgaon – Account No. 007020100001817, IFSC Code – BKID0000070. Acknowledgement of the same should be sent by email: [email protected] along with duly filled form.
  • Online Payment Link :
  • Please mention your name and membership number on the reverse side of the Cheque / Demand Draft.
  • The counter timings are from 10.30 a.m. to 5.30 p.m. on Monday to Friday.
Basic Concepts of GST
Time and Value of Supply of Goods and Services
Input Tax Credits
Determination of Nature of Supply
Registration under GST
Payment of Taxes, Interest ,Penalties & Other levies


Demand & Recovery
Assessements and Audit Under GST
Liability to pay in Certain Cases
Inspections, Search, Seziure and Arrest
Advance Ruling Provisions
Appeals Provisions
Offences and Penalties
E-way Bill
AAR Referncer 23-24
Input Service Distributor & Cross-Charge
TDS/TCS Provisions
GST Composition Scheme
Reverse Charge Mechanism
Anti-Profiteering Provisions


GST Rates of Taxable Goods
GST Rates for Taxable Services
Index of Exempted Goods
Index of Notified Exempted Services
Index of Notified Goods under RCM
Index of Notified Services under RCM


Gist of Important Judgments of the Tribunals, High Courts and Supreme Court
Central Sales Tax Act, 1956
Maharashtra State Tax on Professions Trades, Callings & Employments Act,
The Maharashtra Stamp Act, 1958
Maharashtra State Budget Highlights 2024-2025




Respected Members,

It is 7th year of the GST act is implemented. After implementation of GST, whole fraternity of Indirect Tax Practitioners and Trade are facing various challenges with regard to implementation, transition, interpretation, practical aspects, prescribed schedule rates, AAR, Department Audit, various notices related to ITC mismatch and so on.

We all are aware about the practical difficulties we are facing while applying the rules and procedures of the GST law and the frequent amendments to the law especially due to frequent lockdown. With the view to update our fellow members on the latest development in law and to discuss the practical issues arising there from, our association has been regularly conducting Intensive Study Course. This year the Intensive Study Course is designed to enable the members to study and discuss various issues on Indirect Tax Laws mainly on GST Law, as well as on profession tax, etc.

With the same enthusiasm to discuss mainly on various aspects of GST Law, We are starting our hybrid mode Intensive Study Course for the year 2023-24 from Friday, 15-12-2023 onwards.

The Intensive Study Course is such an academic activity of our association which is designed to facilitate the members to study and discuss various issues in group. At the intensive study Course, one of the members acts as a group leader and leads the discussion on issues of the relevant subject / topic and one of the seniors in the profession monitors the discussion. The meetings are generally arranged ON Hybrid mode on 1st, 3rd and 5th Friday of the month during 3.30 p.m. to 6.00 p.m. There are around 15-16 meetings will be arranged for the Intensive Study Circle.

1st The inaugural meeting of the Intensive Study Course is scheduled to be held on Friday, 15-12-2023 between 3.30 p.m. & 6.00 p.m. on hybrid mode on the subject “Issues and Intricacies in GSTR 9 / 9C along with implications on Notices by GST Department”. The topic will be lead by Group Leader CA Dharmen Shah and the Monitor of CA Mayur Parekh.

The group strength is restricted to a limited number of members to facilitate better interaction within the group. The Intensive Study Course Fee is fixed at Rs. 1,650/- including GST for Members and Rs. 1,850/- including GST for Non members. You are requested to enroll at the earliest to avoid disappointment. Kindly use photocopy of the Enrolment form printed here in below. Also write your email address and mobile number for better communication.

Member interested to act as group leader should inform by filling up the option in the Form of “I wish to be a group leader for the subject” and are requested to contact the Convener on the mobile numbers mentioned- on Cell No. 9224386682/9821441740 / 9892512345/9870008752

Note :

  1. The First Meeting of the ISC is proposed to be a HYBRID meeting. The members joining the ISC are requested to fill the attached form for selection of Only Physical Mode or Only Virtual Mode. The Physical mode will be continued only if majority participants opt for the Physical Mode. (Else only Virtual meetings shall be held no Hybrid Meeting shall be held)
  2. GST lectures will be in form of group discussion, which will be helpful to study the GST law.
  3. If the materials are received 3 days earlier to the date of meeting, the same will be circulated through mails to the participants.
  4. Participants are requested to discuss only the points related to the particular topic of the meeting and to come prepared for the subject, which will be helpful for the discussion.
Pranav Kapadia


Hiral Shah


Sanjay Gajra


Sujoy Mehta


Bhavin Mehta


  9224386682 9821441740 9892512345 9870008752





Intensive Study Course

The GSTPAM, Mazgaon, Mumbai – 400 010.

Dear Sir,

Please enroll me as a participant for the Intensive Study Course for the year 2023-24. The Registration fees of Rs.1,650/- (for members) / and Rs.1,850/- (for non-members) 18% Including GST is enclosed herewith by Cash /DD / Cheque No. ______________dated____________drawn on_______________________

Particulars of Member/Participant :


Educational Qualification:____________________________________________________________

Address for Communication:_________________________________________________________

Telephone No. Office :______________________ Res.____________________

Email ID :____________________ Mob. No,_______________________

GSTPAM Membership No: _________________________________________

GSTIN (if Applicable):___________________________________________________________

I also wish to be a group leader for the subject of _______________________________ and suitable available date will be : ______________________

I would like to attend the Meeting (Please Tick only one option)

Only Physical Mode

Only Virtual ModeThe Physical mode will be continued only if majority participants opt for the Physical Mode


Note :-

  • Please issue the Cheque in favour of ‘‘The Goods & Services Tax Practitioners’ Association of Maharashtra” (FULL NAME IS REQUIRED TO BE STATED ON THE CHEQUE AS PER RBI DIRECTION).
  • For NEFT payment – Bank of India, Mazgaon- Account No. 007020100001816, IFSC – BKID0000070. Acknowledgement generated through online transaction should be emailed on [email protected] along with Enrolment Form and payment details.
  • Online Payment Link:
  • Outstation members are requested to make payment online payment.
  • The enrollment form along with payment proof should be submitted at Room No. 104, Vikrikar Bhavan, Mazgaon, Mumbai – 400010.
  • Kindly carry the receipt of payment to attend the Lecture.
  • The Association reserves the right to change and alter the schedule if required.


Compiled by

Adv. Pravin Shinde


‌Notification under Central Tax

 Notification No.  Date of Issue  Subject
07/2024 -Central Tax 08.04.2024 Seeks to provide waiver of interest for specified registered persons for specified tax periods
08/2024 -Central Tax 10.04.2024 Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024


Instruction and Guidelines

Notification No./

Trade Circular No

 Date of Issue  Subject
Instruction No.

01/2023-24- [GST-INV]

30.03.2024 Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers – reg.


News and Updates from GSTN

News & Updates   Date of Issue  Subject
Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 09.04.2024
  1. GSTN is pleased to inform that a new feature to auto-populates the HSN-wise summary from e-Invoices into Table 12 of GSTR-1 is now available on the GST portal. This allows for direct auto-drafting of HSN data into Table 12 based on e-Invoice data.
  2. Please note that the HSN-wise summary data auto-populated into Table 12 is intended for your convenience. Please ensure that you reconcile the data with your records before its final submission.
  3. Any discrepancies or errors should be manually corrected or added in Table 12 before final submission.
Advisory on Reset and Re-filing of GSTR-3B of some taxpayers 09.04.2024
  1. This has reference to the facility for re-filing of GSTR-3B for some of the taxpayers. It was noticed that there were discrepancies in the returns of some taxpayers during the filing process between the saved data in the GST system and actually filed data in the fields of ITC availment and payment of tax liabilities. The matter was examined and deliberated by the Grievance Redressal Committee of the GST Council and as a facilitation measure the Committee decided that these returns shall be reset, in order to give opportunity to such taxpayers to correct the discrepancy..
  2. Accordingly, only the affected taxpayers have been communicated on their registered email-ids and the affected returns are visible on their respective dashboards for the purpose of refiling with the correct data. The taxpayers who have received such communication, are requested to visit their dashboard and re-file their GSTR-3B within 15 days of receipt of such communication.
  3. You may reach out to your jurisdictional tax officer or may raise ticket of GST grievance redressal portal, in case you face any difficulty in re-filing of such GSTR-3B.
  4. Inconveniences caused to the taxpayer is deeply regretted.
Extension of GSTR-1 due date to 12th April 2024 11.04.2024 GSTN has noticed that taxpayers are facing difficulties in filing GSTR- 1 intermittently since yesterday due to technical issues leading to slow response on the portal. GSTN has accordingly recommended to CBIC that the due date for filing of GSTR-1 for the monthly taxpayers be extended by a day ie till 12/4/24.

It does not matter how slowly you go as long as you do not stop

– Confucius

Our greatest weakness lies in giving up. The most certain way to succeed is always to try just one more time.

– Thomas A. Edison


Compiled by

CA. Aloke R. Singh




Dated:- 3-4-2024


Writ Tax No. – 916 of 2022, 1600 of 2022

Confiscation of goods – levy of penalty – burden of proof on Department – mere presence of additional stock – HELD THAT:- One is unable to understand that after the Appellate Authority had come to the above finding that the stock was not weighed or counted, specifically when the same could have very well been done in the premises of the petitioner, why did the Appellate Authority subsequently reduce the penalty by making a fresh assessment. The calculation of the stock by the Appellate Authority on the basis of an estimate is without any basis in law. When the Appellate Authority had come to the finding that the officers in the survey did not carry out the quantification of the stock in the correct manner, there was no reason for the Appellate Authority to uphold the confiscation and penalty.

There are no reason with regard to the delay in the confiscation and levy of penalty. In fact, the notice for confiscation was issued in August 2019, almost 10 months after the date of survey. This inordinate delay in issuing show cause notice goes to the root of the matter and is a factor to be considered – the delay leads to an inference that the authorities have acted in a callous manner.

It is trite law that the burden of proof for imposition of penalty and confiscation of goods is on the Department and the same cannot be done on estimates when it is clear that the Department could have carried out a physical verification based on counting and weighing of the goods. In light of the same, the entire finding with regard to excess stock, that is based on estimate, is liable to be rejected outrightly.

The impugned orders with regard to penalty and confiscation are quashed and set aside – As the said finding of excess stock is clearly without any basis in law and illegal, the initiation of proceedings under Section 74 of the Act cannot stand on any footing – impugned orders are set aside – petition allowed.

2024 (4) TMI 286 – DELHI HIGH COURT


Dated:- 2-4-2024


W.P.(C) 4739/2024 & CM APPL. 19450/2024

Violation of principles of natural justice – impugned order does not take consideration the reply submitted by the Petitioner in full consideration and has passed a cryptic order – under declaration of output tax – excess claim Input Tax Credit – ITC claimed from cancelled dealers – return defaulters – tax non-payers –

HELD THAT:- The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is insufficient and unsatisfactory.

‌The impugned order does not specifically deal with the reply dated 23.10.2023 given by the petitioner, however, refers to certain judgment to hold that the burden to prove admissibility of any input tax credit cannot be shifted to the Tax Authorities. The Proper Officer has not even considered the reply of the petitioner along with the enclosed documents and merely held that the burden cannot be shifted on the Tax Authorities. The Proper Officer had to examine the documents submitted by the petitioner and then hold whether the input tax credit is admissible or not. The Proper Officer has not stated as to why such transactions are not acceptable.

The matter is remitted to the Proper Officer to re-adjudicate the issues – impugned order set aside – petition allowed by way of remand.

2024 (3) TMI 1277 – BOMBAY HIGH COURT


Dated:– 28-3-2024


WRIT PETITION (L) NO. 30198 OF 2023 WITH WRIT PETITION (L) NO. 30199 OF 2023,WRIT PETITION (L) NO. 30200 OF 2023, WRIT PETITION (L) NO. 30241 OF 2023

Jurisdiction to issue SCN – Levy of penalty equivalent to the tax – wrongful utilization of Input Tax Credit – Section 122(1A) and Section 137 of the CGST Act – whether the invocation of the provisions of Section 122 (1-A) of the CGST Act as also Section 137(1) and 137(2) would stand attracted in their applicability to the petitioner, so as to confer jurisdiction on respondent no. 3, to issue the impugned show cause notice against the petitioner, who is merely an employee of MLIPL and a power of attorney of Maersk? –

HELD THAT:- A plain reading of section 122 clearly implies that it provides for levy of penalty for “certain offences” by taxable person. Such taxable person would render himself liable for a penalty for acts provided in clauses (i) to (xxi) of sub-section (1). Insofar as sub-section (1-A) of Section 122 is concerned, it provides that any person (who would necessarily be a taxable person), retains the benefit of the transactions covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1), and at whose instance, such transaction is conducted, “shall be liable to a penalty of an amount equal to the tax evaded or input tax credit availed of or passed on”. This necessarily implies that sub-section (1-A) applies to a taxable person, as it specifically speaks about the applicability of the provisions of clauses (i), (ii), (vii) or clause (ix) of sub-section (1), with a further emphasis added by the words – This clearly depicts the intention of the legislature that a person who would fall within the purview of sub-section(1-A) of Section 122 is necessarily a taxable person as defined under section 2(107) of the CGST Act read with the provisions of section 2( 94) of the CGST Act and a person who retains the benefits of transactions covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) of Section 122.

Section 122 (1-A) also cannot be attracted qua the person, in a situation when any person does not retain the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and/or it is applicable at whose instance such transactions are conducted, could be the only person, who shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit, wrongly availed of or passed on.

There is no material to support that any of the ingredients as specified in sub-section (1-A) of Section 122 would stand attracted so as to confer jurisdiction on respondent no. 3 to adjudicate any allegations/charges as made under sub-section (1-A) of Section 122. This is abundantly clear from the bare contents of paragraphs 20 and 5.19.1 of the show cause notice.

‌It is clear from the relevant contents of the show cause notice that the basic jurisdictional requirements / ingredients, are not attracted for issuance of the show cause notice under Section 74 of the CGST Act so as to inter alia invoke Section 122 (1-A) and Section 137 against the petitioner. Even otherwise, it is ill-conceivable to read and recognize into the provisions of Section 122 and Section 137, of the CGST Act any principle of vicarious liability being attracted. There could be none. Thus, Respondent no. 3 clearly lacks jurisdiction to adjudicate the show cause notice in its applicability to the petitioner. Thus qua the petitioner, the impugned show cause notice is rendered bad and illegal, deserving it to be quashed and set aside.

It is highly unconscionable and disproportionate for the concerned officer of the Revenue to demand from the petitioner an amount of Rs. 3731 crores, which in fact is clearly alleged to be the liability of Maersk, as the contents of the show cause notice itself would demonstrate. The petitioner would not be incorrect in contending that the purpose of issuing the show cause notice to the petitioner who is merely an employee, was designed to threaten and pressurize the petitioner.

Petition allowed.



Dated:– 26-3-2024


WRIT PETITION (L) NO.31152 OF 2023

Violation of the principles of natural justice – No opportunity of personal hearing granted to the Petitioner – contrary to the provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (“CGST Act”) – HELD THAT:- In the present case, by its reply dated 4th July 2023, Petitioner No. 1 specifically sought an opportunity of personal hearing. In these circumstances, Respondent No. 3 was bound to give a personal hearing to the Petitioner before passing the said Order dated 18th August 2023. Further, by the said Order dated 18th August 2023, a decision adverse to Petitioner No. 1 has been taken. Therefore, in these circumstances also, Respondent No. 3 was bound to given a personal hearing to Petitioner No. 1. However, no such personal hearing has been given by Respondent No. 3 to Petitioner No. 1 before passing the said Order dated 18th August 2023.

Since the said Order dated 18th August 2023 has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and exfacie contrary to the provisions of Section 75(4) of the CGST / MGST Act.

Thus, we dispose of this Writ Petition by the following Orders: – The impugned Order dated 18th August 2023 passed by Respondent No. 3 is hereby quashed and set aside.



Dated:- 26-3-2024


‌Violation of principles of natural justice – no opportunity of personal hearing granted to the Petitioner – discrepancies noted in the returns – Seeks to quash the Order – contrary to the provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (“CGST Act”) – HELD THAT:- In the present case, by its reply dated 10th July 2023, Petitioner No. 1 specifically sought an opportunity of personal hearing. In these circumstances, Respondent No. 3 was bound to give a personal hearing to the Petitioner before passing the said Order dated 22nd August 2023. However, no such personal hearing has been given by Respondent No. 3 to Petitioner No. 1 before passing the said Order dated 22nd August 2023.

Since the said Order dated 22nd August 2023 has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST / MGST Act.

Thus, we dispose of this Writ Petition by the following Orders: – The impugned Order dated 22nd August 2023 passed by Respondent No. 3 is hereby quashed and set aside.

2024 (3) TMI 1316 – BOMBAY HIGH COURT


Dated:- 26-3-2024



Liability of Collect Tax at Source (TCS) – Exempt supplies – Section 52 of the Central Goods and Services Tax Act, 2017 (CGST Act) – It is contended that payment for the contract can either be settled through the Petitioner’s platform, or it can be settled directly between the buyer and seller. The Petitioner does not guarantee settlement of transactions by way of delivery of goods or payment. The Petitioner merely charges transaction fees for providing the platform to its members for the purpose of e-auction.

HELD THAT:- In the peculiar facts and circumstance of the case, when the Petitioner has raised an issue of the maintainability of the alleged demand on the ground that Section 52 of the CGST Act is not applicable, and more particularly considering the nature of the business and transaction involved, it would be appropriate that the adjudicating officer considers the same as preliminary issues and decide the same first in accordance with law.

This Petition is disposed off by permitting the Petitioner to raise such preliminary issues before the adjudicating officer and the same shall be taken into consideration and decided by him in accordance with law.

2024 (3) TMI 1268 – TRIPURA HIGH COURT


Dated:- 20-3-2024


WP(C) No.227 of 2024

Reversal of ineligible ITC under Section 74 of CGST Act, 2017 – mismatch between GSTR-2A and GSTR- 3B submitted by the petitioner for the period 01.09.2023 till 13.09.2023 – HELD THAT:- Whether the transactions were bona fide or not and whether the selling dealer i.e. respondent No. 4 whose registration has been subsequently cancelled is responsible for non-deposit of tax leading to availment of ineligible ITC by the petitioner is not to be gone into by this Court at this stage. The scheme of the GST Act contemplates a pre- adjudication notice for which intimation under Section 74(5) of the Act of 2017 is issued in Form GST DRC-01‌01A read with Rule 142(1A) upon the assessee/taxpayer containing the communication of details of any tax, interest and penalty chargeable upon the person under sub-section (1) of Section 73 or sub-section (1) of Section 74. This intimation is in Part A of Form GST DRC-01A.

Petitioner has not enclosed any notice indicating initiation of proceedings under Section 74(1) for wrongful availment of ITC by the proper officer, if the petitioner has not paid or short paid or erroneously refunded or wrongly availed ITC or utilized it by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax – as per the scheme of Section 74(1), particularly provisions of Section 74(5) read with Rule 142 (1A) and 142 (2A), petitioner being the person referred to in the impugned notice is required to either make partial payment of the amount communicated to him or if he desires to file any submission or objection against the proposed liability, he may do so in Part B of Form GST DRC-01A.

This Court is of the considered view that petitioner may either make the necessary deposit or reverse the ineligible ITC along with interest and penalty or file his objection(s) in Part B of Form GST DRC-01A – Petition disposed off.



Dated:- 19-3-2024


Criminal Misc. Bail Application No. – 2391 of 2024

Seeking grant of bail – fraudulent availment and passing of input tax credit of G.S.T, by preparing fake invoices without any actual supply of goods by several firms created, managed and run by the applicant – creation of a number of bogus firms for the purpose of issuing fake invoices – HELD THAT:- Perusal of the provisions contained under Section 73 and 74 of the CGST Act would reveal that a mechanism has been provided therein with regard to the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilfull mis-statement or suppression of facts. Section 74 of the CGST Act provides for assessment of tax by the proper officer by issuing a notice to the assesee, however, sub-section 11 of Section 74 of the CGST Act would suggest that if the tax, which has been calculated along with the interest payable or the penalty is deposited, all proceedings in respect of the said notice shall be deemed to be concluded – it may be inferred that even if all the tax liability including penalty, etc. has been deposited, it would be only the ‘notice’ which would be discharged and the proceedings with regard to Section 132 of the CGST Act shall remain alive. Thus, there seems force in the submissions made by learned counsel for the Department that the process of prosecution and assessment may go on simultaneously.

The arrest of the applicant has not been done for his non cooperation in the investigation or for further investigation. Nowhere it is stated that the applicant while at liberty may hinder the smooth progress of investigation and in this order it has also not been mentioned as to why the applicant is being arrested, which was required to be stated.

The requirement under sub-section (1) of section 69 of CGST Act is reasons to believe that not only a person has committed any offence as specified but also as to why such person needs to be arrested. From a perusal of the reasons recorded by the Principal Additional Director General, it is reflected that no incident has been mentioned therein recording any act of the applicant or his conduct of threatening any witness or even of not co- operating with the investigation or of fleeing from investigation. It is true that economic offences constitute a class apart and need to be visited with a different approach in the matter of bail, because such offences pose serious threat to the financial health of the country, but there has to be a sound reason or belief for curtailing the liberty of a person, specially in the offences punishable with up to seven years of imprisonment.

‌Keeping in view the fact that applicant has appeared before the department on 30, 31 January 2024 and on 01st February and his statements have been recorded on these days and he was arrested on 2nd February, 2024 and produced before the magistrate and no custody remand was sought by the department and it was after many days i.e. on 26.02.2024 the department has taken the permission from the Court concerned for interrogation of the applicant in jail and also that applicant has retracted his confessional statements and in the orders of arrest no reason has been mentioned as to why after recording of the statements of the applicant for many days his arrest is required and also keeping view that applicant is in jail in this case since 02.02.2024 and investigation appears to have reached an advanced stage and nothing has been shown before this Court which may justify the further detention of the applicant in prison and also considering that the alleged offence is punishable with up to 5 years maximum punishment and still no formal accusation in the form of FIR or complaint has been filed by the department and also keeping in view that in such circumstances continuing the detention of the petitioner may not at all be justified and it appears justified forfurther detention of the applicant when even custodial interrogation has not been claimed at all by the Department and considering the right of an accused to personal liberty, applicant may be released on bail, however subject to certain conditions.

Let the accused/applicant- Deepanshu Srivastava involved in above-mentioned case, be released on bail on his furnishing a personal bond with two sureties in the like amount to the satisfaction of the court concerned subject to fulfilment of conditions imposed – bail application allowed. this court to strike a fine balance between the need for further detention of the applicant when even custodial interrogation has not been claimed at all by the Department and considering the right of an accused to personal liberty, applicant may be released on bail, however subject to certain conditions.

Let the accused/applicant- Deepanshu Srivastava involved in above-mentioned case, be released on bail on his furnishing a personal bond with two sureties in the like amount to the satisfaction of the court concerned subject to fulfilment of conditions imposed – bail application allowed.

Good, better, best. Never let it rest. Try till your good is better and your better is best.

– St. Jerome

A good plan violently executed now is better than a perfect plan executed next week.

– George A. Patton


Compiled By

By Adv. Ajay Talreja

Ajay Talreja


Passing assessment order : Where order was passed under section 144C(1) but word “draft assessment” is missing , since any order whatsoever in form, by referring Section 144 (C) (1) ,should be construed only as a draft assessment order, said order should be considered as a draft assessment order – Ramco Cements Ltd. v. Income Tax Officer, National Faceless Assessment Centre, Assessment Unit, Income Tax Department, Ministry of Finance – [2024] 159 Taxmann 572 (Madras)


Reply of assessee : Where Assessing Officer issued a show cause notice under section 270A for not reporting income received by assessee from a company and interest from bank and assessee filed a reply which was not accepted by Assessing Officer, since Assessing Officer had not recorded what reply was furnished by assessee against said notice and why it was not acceptable, impugned penalty levied under section 270A towards mis- reporting of income at 200 per cent of tax payable without any reason for levying penalty at such percentage could not survive – Chitra Ramanathan v. Income-tax Officer – [2023] 157 823 (Chennai – Trib.)

Section 148 Notice cannot be issued to Partner for Transactions Among Partnership Firms

Bhagwan Laxman Rokde Vs ITO (ITAT Mumbai)

The case of Bhagwan Laxman Rokde Vs ITO, adjudicated by the Income Tax Appellate Tribunal (ITAT) Mumbai, revolves around the validity of reopening under section 147, taxation issues concerning undisclosed income, and transactions involving partnership firms. Let’s delve deeper into the intricacies of this case.

Background: On 14th June 2023, the National Faceless Assessment Centre (NFAC) Delhi issued an order concerning the quantum of assessment for the Assessment Year (A.Y.) 2011-12, under section 143(3) read with section 147 of the Income Tax Act, 1961. Challenges Raised by the Assessee: The appellant, Bhagwan Laxman Rokde, raised several grounds of appeal challenging the validity of the reopening under section 147, addition of income from business, and deposits made in the bank account. Validity of Reopening under Section 147: The Assessing Officer (AO) initiated the reopening based on information obtained through the Non Filers Monitoring System (NMS), alleging that the appellant entered into a transaction of sale of immovable property but failed to file the return of income for A.Y. 2011-12. However, the appellant objected, asserting that he had not sold or purchased any property individually. He contended that the transaction pertained to a partnership firm, M/s. Sai Developers, wherein he was a partner. Despite the appellant’s objections and submission of relevant documents, the AO proceeded with the reopening, leading to subsequent additions in the assessment.

Taxation Issues and Addition of Income: The AO treated the sale consideration of the property as income from business and profession, disregarding the partnership nature of the transaction. Additionally, the AO made further additions on account of undisclosed income, based on cash deposits in the appellant’s bank account.

‌Decision of the ITAT Mumbai:

The ITAT Mumbai, upon hearing both parties, concluded that the reopening was invalid. It emphasized that the transaction in question was between two partnership firms, not involving the appellant individually. The tribunal quashed the assessment order, ruling in favor of the appellant.


The case of Bhagwan Laxman Rokde Vs ITO underscores the importance of meticulous scrutiny and adherence to legal provisions in tax assessments. It highlights the significance of establishing jurisdiction and factual accuracy before making additions in assessments, particularly concerning partnership firm transactions.

All about Form 10F and its Filing Procedure

Introduction :-

Section 90(4) specifies that any person who is non-resident can take the benefit of DTAA* with India if he obtains that Tax Resident Certificate (TRC)* from the tax authority of his residence country confirming his tax residency status in that country. The CBDT notified Rule 21B prescribing the additional information which is required to be furnished by non- residents along with TRC in prescribing Form-10F. If non-resident wants to avail the benefits of DTAA then he must file a self-declaration in Form 10F along with a TRC of their country of residence. For e.g.- If resident of USA is providing Royalty services to Indian resident and rate specified in Income Tax Act for royalty is 20.8% (after HEC) and the rate specified for royalty in DTAA between USA and India is 10%, then he can take the benefit of DTAA rate i.e. 10% if he files self-declaration in Form 10F along with TRC. If he does not file Form 10F then he can’t take the benefit of DTAA and resident payer will deduct TDS at the rate of 20.8% (specified in Income Tax Act). While the TRC obtained generally contain most of the information as required, Form 10F is furnished by the non-resident taxpayer for the balance information as matter of precaution. This form is digitally signed by non-resident and furnished along with TRC to resident payers for determining the TDS implication under section 195 of Income Tax Act.

Terms used above* DTAA- It stands for Double Taxation Avoidance Agreement. This is an agreement between India and other country that prevent double taxation on income earned on both the countries.

TRC- It stand for Tax Residency Certificate. It confirms the tax residency status of non-resident and it is mandatorily required to obtain from the Government if non-resident want to take the benefit of DTAA as mentioned above.

Documents Required for Filing Form 10F

PAN card (not mandatory now, discussed below)

Proof of residence address in your resident country i.e. TRC

Duration of residential status as stated in TRC

Taxpayer status (individual, firm company, trust, etc.)

Proof of nationality for individuals or registration for companies and firms Tax identification number or any other unique identification number in country of residence Digital signature certificate (DSC) to authenticate the information furnished in Form 10F

Notice under Section 133(6) of Income Tax Act 1961 to NRIs

Dear readers, in past Section 133(6) of Income Tax Act 1961 is used mainly in case of scrutiny to gather more and more information related to assessee, whose case is selected for scrutiny. But in last 2 years with the use of AI and AIS/ TIS reports this section becomes a goldmine for Income tax department. Income Tax department has used this section to gather more information/ clarification from assessee whose ITR data is not matching with AIS/ TIS reports. In the initial stage, this section is used to catch resident tax payers those has evaded taxes but in last few months now the Non residents are on the target list.

‌In the past few months, many queries are received from NRIs that, they are receiving Section 133(6) notice from Indian Income tax department; however, they are not liable to file their ITR in India. In this blog we will discuss about the transactions which may invite Section 133(6) notice for NRI and will discuss a real case study of NRI. Transactions Potentially Attracting Notice Several transactions undertaken by NRIs may attract the interest of the Income Tax Department , prompting them to issue notices under

Section 133(6).

  1. These transactions include but are not limited to: 1. High-Value Transactions: Any transaction involving significant sums of money, whether in the form of investments, share trading, mutual fund investments may attract scrutiny.
  2. Property Transactions: NRIs engaging in property transactions, such as buying, selling, or renting property in India, are subject to scrutiny to ensure compliance with tax regulations.
  3. Foreign Income and Domestic Income: Income earned by NRIs from foreign sources and domestic sources, including salaries, investments, must be accurately reported to avoid potential tax evasion issues.
  4. Bank Transactions: Large deposits, withdrawals, or transfers in NRI bank accounts can raise red flags and lead to inquiries by the Income Tax Department.
  5. Business Transactions: NRIs involved in business ventures in India or with Indian entities may face scrutiny regarding their financial transactions, profits, and tax liabilities.
  6. High Value transactions in NRE and NRO Bank Accounts: If NRI person do high value transactions in NRE or NRO bank accounts or create high value FDRs then it may raise a question in income tax department mind to know the sources of these transactions/ investments etc. Above are illustrative lists of transactions which may invite notice U/s

133(6) of Income Tax department to Nonresident of India.

Now, we will discuss about a real case study of NRI whose has done high value transaction in his NRO/ NRE bank accounts and faced the heat of Section 133(6) of Income Tax Act, 1961 Mr. A is Citizen of India and staying in Britain from last 20 years and qualifies the criteria of becoming Non Resident of India as per Indian Income Tax Act, 1961. He is having NRE and NRO account in India and having no source of Income in India except Interest income received on NRE, NRO Bank account and rental income from his Indian Property. During the period under consideration, Mr. A has transferred funds from his foreign bank account to his NRE and NRO bank account and created FDR of Rs.1 Crore in India. Further, he is earning rental Income of Rs.2 Lakh per annum on his let out property in India. During the year, he has earned interest of Rs.6Lakh in his NRE bank account and FDR account and Rs.15000/- interest income in his NRO bank account. These transactions created red flag against his PAN number and department issued notice U/s 133(6) of Income Tax Act, 1961. Now, Mr. A has to provide the source of these investments and to prove that his income is not taxable in India and he is not liable to file his ITR in India. There are many Indians who are non residents of India and earning such kind of Income from Indian sources but not filing any ITR and paying taxes in these cases. Here, please note that, firstly you must respond to Section 133(6) notices within specified time period. In case of default, the case may be proceeded further and decided ex-party as per law. In Case of Mr. A, interest Income earned from NRE Bank account and FDR is not taxable in India but rental income and interest received on NRO bank account is taxable in India. If we club both incomes then it amount to Rs.155000/- (after giving standard deduction benefit of house property) which is taxable in India but he is not liable to file ITR in India because taxable amount is within the exemption limit as per Indian Income Tax Act, 1961. But to avoid such kind of notices in future, it is better to start filing ITR in India and to disclose all taxable and non taxable Income in ITR.
In this case Mr. A has to submit a strong reply with Income Tax Department with documentary evidences so that no further course of action will be taken in this case.

‌Section 50C

Is it the section 50C applicable in the case of Tenanted properties.

In the case of tenanted property, while the buyer of property pays the owner of property for ownership rights, he may also have to pay, when he wants to have possession of the property and to remove the fetters of tenancy rights on the property so purchased, the tenants towards their surrendering the tenancy rights. Merely because he pays the tenants, for their surrendering the tenancy rights, at the time of purchase of property, will not alter the character of receipt in the hands of the tenant receiving such payment. What is paid for the tenancy rights cannot, merely because of the timing of the payment, be treated as receipt for ownership rights in the hands of the assessee. This distinction between the receipt for ownership rights in respect of a property and receipt for tenancy rights in respect of a property, even though both these receipts are capital receipts leading to taxable capital gains, is very important for two reasons:

First, that the cost of acquisition for tenancy rights, under section 55(2)(a) of the Act, is, unless purchased from a previous owner, treated as ‘nil’, and, Second, since the provisions of section 50C of the Act can only be applied in respect of transfer by an assessee of a capital asset, being land or building or both’, the provisions of section 50C will apply on receipt of consideration on transfer of a property, being land or building or both, therefore, these provisions will not come into play in a case where only tenancy rights are transferred or surrendered.

The Hon’ble Income-tax Appellate Tribunal – Kolkata Bench in the case of DCIT v. Tejinder Singh [2012] 16 ITR(T) 45 (Kol) ( Trib) held that provisions of section 50C of the Act are not applicable in case of mere transfer of tenancy rights

ITO 32(2)(3) VS MAYUR R KAMDAR (ITAT Mumbai)

BOGUS PURCHASE: After considering rival contentions, we find no reason to interfere with the stand of Ld. CIT(A) since the assessee was engaged in trading activities and could not achieve the sales turnover without purchase of material. The turnover of the assessee has not been doubted by the revenue and the assessee is in possession of primary purchase documents & further, the payments are through banking channels. The assessee is able to reconcile the sale and purchase transactions. At the same time, the assessee could not produce any single party to confirm the transactions and notices issued u/s 133(6) were returned back unserved which cast a serious doubt on assessee’s claim. Therefore, in such a situation, the addition, which could be made, was to account for profit element embedded in these purchase transactions to factorize for profit element earned by assessee against possible purchase of material in the grey market and undue benefit of VAT against alleged bogus purchases, which Ld.CIT(A) has rightly done.

Optimism is the faith that leads to achievement. Nothing can be done without hope and confidence.

– Hellen Keller


Compiled by

CA Rupa Gami


  1. M/s Poonam Enterprises in Restoration Application Nos. 09 and 10 of 2023 in Vat S.A. Nos. 397 and 398 of 2021 dated 02/05/2023TAlthough the appeals were attended initially in time, however, later on due to hospitalisation of the son of the applicant’s employee, the hearing dates were not communicated to the applicant’s CA and therefore the appeal remained unattended. The appeals were not old and looking to the grounds of appeal, the Tribunal held that one more opportunity need to be given to contest the appeal on merits and a liberal approach is to be taken. However, costs were imposed at Rs.5000/- for each application. (Petitioner represented by CA R.P. Mody)
  2. M/s Scottish Chemical Industries in M.A. No. 20 of 2023 dated 08/05/2023There was delay in filing of appeal by 85 days and application was made for condonation of delay. The delay was caused due to the fact that the applicant’s Chartered Accountant forgot to take the necessary steps for filing of appeal due to his pre-occupation with filing of GST Annual Returns in the months of November and December 2022. The applicant cited the apex court decision in MST Katiji (66 STC 228) to contend that the application for condonation of delay is to be approached liberally. As there was no reason to disbelieve the applicant and there was no inordinate delay, the application was allowed at a cost of Rs.15000/-.(Petitioner represented by Adv. Sudhir Pawar)
  3. M/s Indian Oil Corporation Ltd. in Vat S. A. No. 90-91 of 2020 dated 10/05/2023The appeal is preferred to challenge the wrong classification of goods and rate of tax on the product HFHSD (High Flash High Speed Diesel). The applicant contended that the HFHSD is nothing but “bunker oil” supplied to foreign going ships and falls under Schedule Entry C-107(7)(d) with rate of tax at 5%. However, the Assessing Officer rejected the argument and considered the product as HSD falling under Schedule Entry D-5. It was also contended that the supplier of “bunker oil” have to ensure that the product supplied as bunker has to adhere to the requirements of IMO Regulations -Annexure VI of MARPOL 73/78 and the standards set by the ISO 8217. The Merchant Shipping notice is an important document for deciding whether the bunker oil as per specifications is supplied to foreign going ships. The appellant is in possession of all documents. Further the controversy is already settled by the Tribunal in the appellant’s own case for the previous years in S.A. No. 226 of 2018 and S.A. No. 460 of 2019 decided on 09/12/2019. The Tribunal allowed the appeal considering the product as bunker oil falling under Schedule Entry C-107(7)(d). (Petitioner represented by CA Sujata Rangnekar)
  1. ‌M/s Citicorp Finance (I) Ltd. in Vat S.A. No. 75 of 2020 decided on 12/05/2023Citicorp Finance India Limited (CFIL for short) is a limited company which transferred its Research and Analytical Division (‘KPO Undertaking’ for short) by entering into an agreement, to the other subsidiary Company Citicorp Services India Limited (CSIL for short) on a going concern basis against a lump sum consideration of Rs. 53.20 crores. The appellant contended that it was a slump sale and not leviable to vat. However, the Tribunal held that the immovable property and trademark were not transferred. It was an admitted fact by the appellant that the contract related to rented premises would be assigned to the transferor and not transferred so far, as per the agreement. Thus, the premises was in the control of the appellant. Also, the Trademark ‘Citicorp’ was not owned by the appellant and therefore it had no ability to transfer or assign the same.As per the ‘Taxation of Service’: an Education Guide’ published by the Central Board of Excise and Customs, para 7.11.15 defines the transfer of a going concern to mean “transfer of a running business which is capable of being carried on by the purchaser as an independent business, but shall not cover mere or predominant transfer of an activity comprising a service. Such sale of business as a whole will comprise comprehensive sale of immovable property, goods and transfer of unexecuted orders, employees, goodwill, etc.”The appellant has sold one of its units (KPO division). It was not a case of sale of an entire business or whole business. The appellant itself was not treating the KPO division as a separate business concern or entity as is reflected in the Balance Sheet in which the fixed assets are shown in a consolidated manner for the Company as a whole. The trademark and the rented premises have not been transferred and therefore, the buyer cannot be said to be capable of carrying on the business independently. Thus, the sale of KPO division cannot be considered as a ‘slump sale’. Tax has to be levied on the movable goods transferred to CSIL.

    (Petitioner represented by CA P. A. Mehta)

Quality is not an act, it is a habit.

– Aristotle

Start where you are. Use what you have. Do what you can.

– Arthur Ashe



By CA. Ashit K. Shah

Ashit K. Shah

        1. ‌Notifications issued under Customs Tariff:
          Notifications No Remark Date


          Reduction in the Basic Custom Duty to 5% on imports of meat and edible offal, of ducks, frozen, subject to the prescribed conditions by amending N. No. 50/2017 – Customs, dated 30-06-2017 06 -03- 2024


          Changes in the Basic Custom Duty rate on specified parts of medical X-ray machines – High Frequency X-Ray Generator (>25KHz) (9022 14 10);”. This Notification shall be come into force from 1st April, 2024 and onwards. 12 -03 -2024


          Modify the Basic Custom Duty on commonly known as smart watches and other mart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;” shall be substituted by amending N. No. 57/2017 – Customs, dated 30-06-2017 14 -03 -2024


          Concessional Basic Custom Duty of 15% on import of electronic vehicles (EV) of a minimum value of USD 35,000, subject to certain conditions, announced under the EV policy. Currently, EV imports attract 100 % Customs duty by amending N. No. 50/2017 – Customs 15 -03 -2024


          Exempts Social Welfare Surcharge (SWS) on Electric Vehicles (EVs) imported under the Ministry of Heavy Industries’ scheme aimed at promoting the manufacturing of electric passenger cars in India. 15 -03 -2024

          Customs (ADD)

          Anti Dumping Duty (ADD) on “Printed Circuit Boards (PCB)”, falling under tariff item 8534 0000, originating in, or exported from China PR & Hong Kong and imported into India, for a period of 5 years from the date of Notification, which will be payable in Indian Currency. However, certain PCB’s are excluded from the levy as specified in the notification. 14 -03 -2024

          Customs (ADD)

          Anti Dumping Duty (ADD) on “Para-Tertiary Butyl Phenol (PTBP)”, falling under tariff item 2907 19 40, originating in, or exported from Korea RP, Singapore and the USA and imported into India, for a period of 5 years from the date of Notification, which will be payable in Indian Currency. 14 -03 -2024


          ‌Notifications No



          05/2024 (ADD) Import policy of used IT Assets viz. Anti Dumping Duty (ADD) on “Ethylene Vinyl Acetate (EVA) Sheet for Solar Module”, falling under tariff item 3920 10 11, 3920 10 19, 3920 10 99, 3920 61 90, 3920 62 90, 3920 99 19, 3920 99 39 or 3920 99 99, is continue to levy on imports originating in, or exported from China PR and imported into India, for a period of 5 years from the date of Notification, which will be payable in Indian Currency. 14 -03 -2024
          05/2024 (ADD) Anti Dumping Duty (ADD) on “Self-Adhesive Vinyl (SAV)”, falling under tariff items 3919 90 90, 3919 10 00, 3919 90 10, 3919 90 20, 3920 99 19, 3920 69 29 or 3921 90 99, on imports originating in, or exported from China PR and imported into India, for a period of 3 years from the date of Notification, which will be payable in Indian Currency.

          Self-adhesive films like sticker, tape, label, pouch, PP, PET, TPU, inkjet media (less than 50 micron), profile, cloth, reflective, metalized, glow vinyl, HDPE, floor marking tape, acrylic, BOPP, automotive are not covered within the scope of PUC. Further, reflective films, sun control films and glass safety films and self-adhesive products made using other than PVC films such as PET, PU, BOPP, etc. outside the scope of the product under consideration

          14 -03 -2024
          07/2024 (ADD) Anti Dumping Duty (ADD) on “Cast Aluminum Alloy Wheels or Alloy Road Wheels (ARW) used in Motor Vehicles, whether or not attached with their accessories, of a size in diameters ranging from 12 inches to 24 inches” falling under tariff items 8708 70, on imports originating in, or exported from China PR and imported into India, for a period of 5 years from the date of Notification, which will be payable in Indian Currency.

          Cast Aluminium Alloy Wheels or Aluminium Alloy Road Wheels (ARWs) used in Motor Vehicles, whether or not attached with accessories, of a size in diameter ranging from 12 inches to 24 inches. ARWs other than 12 inches to 24 inches in diameter and ARWs meant for two-wheelers are out of this product scope

          15 -03 -2024
          01/2024 (CVD) Countervailing Duty (CVD) on imports of “New/Unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim dia above 16″ used in buses and lorries/trucks”, originating in, or exported from China PR, for a period up to 23rd July, 2024, unless revoked, superseded or amended earlier. 11 -03 -2024
        2. ‌Notifications under DGFT:
      Notifications No Remark Date



      Export Policy of Onions (under HSN 0703 10 19) – Central Government has given permission to export

      1. UAE with a quantity ceiling of 14,400 MT and a further ceiling of 3,600 MT quarterly;
      2. Bangladesh with a quantity ceiling of 50,000 MT;
      3. Bhutan with a quantity ceiling of 550 MT;
      4. Bahrain with a quantity ceiling of 3,000 MT;
      5. Mauritius with a quantity ceiling of 1,200 MT through National Cooperative Exports Limited (NCEL).
      01 -03 -2024

      06 -03 -2024

      64/2023 Export Policy of food commodities – Central Government has given permission to exports (i) Non-Basmati White Rice (HSN 1006 3090) to Tanzania with a quantity ceiling of 30,000 MT; and (ii) Broken Rice (HSN 1006 4000) to Djibouti & Guinea Bissau with a quantity ceiling of 30,000 & 50,000 MT respectively through National Cooperative Exports Limited (NCEL). 01 -03 -2024
      70/2023 Extending RoDTEP support for exports made by Advance Authorisation (AA) holders, Export Oriented Units (EOU), Special Economic Zones (SEZ) units –

      1. RoDTEP is being extended to AA holders (except Deemed Exports) & EOU units from 11.03.2024 till 30.09.2024 as per Appendix 4RE.
      2. Extension of RoDTEP to SEZ units as per Appendix 4RE will take place on IT integration of SEZs with Customs Automated System (ICEGATE)
      3. RoDTEP rate revisions in 25 HS Codes are also being made in Appendix 4R
      4. RoDTEP Scheme extended earlier in September 2023 till 30.06.2024, is being further extended for exports till 30.09.2024
      08 -03 -2024
      71/2023 Enabling provisions for import of inputs that are subjected to mandatory Quality Control Orders (QCOs) by Advance Authorisation holders, EOU and SEZ. Accordingly, list of Ministries / Department [i.e. Ministry of Steel, Department for Promotion of Industry and Internal Trade (DPIIT) and Minister of Textiles] are notified in Appendix 2Y of FTP, 2023. 08 -03 -2024
      81/2023 Export prohibition on export of onions under HSN 0703 10 19 valid till 31st March, 2024 is extended further until further orders. 22- 03- 2024
      77/2023 Imposition of Minimum Import Price on Synthetic Knitted Fabrics covered under HSN 6006 3100, 6006 3200, 6006 3300, 6006 3400 and 6006 9000 of USD 3.50 per Kg is fixed for a period up to 15th September, 2024. The existing “Free Import Policy” as it stands prior to the issuance of this notification, shall be in effect starting from 16th September, 2024, unless expressly amended by subsequent notification. 16-03-2024

Either you run the day or the day runs you.

– Jim Rohn

With the new day comes new strength and new thoughts.

– Eleanor Roosevelt



“Wishing our members a very HAPPY BIRTHDAY!!”

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Shah Bahubali Jaykumar 24 – April
Mahadalkar Ravindra Ramnath 24 – April
Suthar Lalit Kumar 24 – April
Bhandare Sagar Suresh 24 – April
Phadke Tanmay 24 – April
Bansal N. M. 25 – April
Deshpande Mahesh B 25 – April
Kadakia Satish Mohanlal 25 – April
Ghosalkar Sunil Baburao 25 – April
Patki Rajendra Shridhar 25 – April
Parikh Vinay S. 25 – April
Ladkani Sanjay Shyamlal 25 – April
Relekar Yogesh Ravindra 25 – April
Saboo Nilesh Rameshchandraji 25 – April
Narwade Dnyaneshwar Umakant 25 – April
Katarmal Deepak Harishbhai 25 – April
Shah Anil Shankar 26 – April
Shah Rajkamal Ratilal 26 – April
Sayed Abdul Aziz Abdul Sattar 26 – April
Shah Dinesh B 26 – April
Deshpande Prasad Ganpat 26 – April
Choudhary Akshay Shivram 26 – April
Deshmukh Nikhil Sunil 26 – April
Shah Harshad Ugarchand 26 – April
Pandey Deepak Premnath 27- April
Mahamuni Shreya Sagar 27 – April
Patil Abhijeet Maruti 27 – April
Shah Vipin M. 28 – April
Gurav Manoj Mukund 28 – April
Rathod Manish Devji 28 – April
Hiro Amarsingh Dharamsingh 28 – April
Hole Manoj Nivrutti 28 – April
Agarwal Arunkumar M. 28 – April
Nirhali Nayan Nandksihor 28 – April
Shete Manoj Laxman 28 – April
Shah Shirish Jayantilal 29 – April
Mhaske Vinod K. 29 – April
Bansode Vikram Sahadev 29 – April
Popat Atul 30 – April
Bhatkar Sudesh Suresh 30 – April
Jain Arvind Mahavirchand 30 – April
Pingle Rohan Ramakant 30 – April
Mehta Viral Rohit 30 – April
Doshi Dinesh Kumar 01 – May
Bapat V. A. 01 – May
Dikshit S. S. 01 – May
Pathak Rajul Chittanranjan 01 – May
Bhise Bhausaheb Sitaram 01 – May
Joshi Dinkarrray Narmadashankar 02 – May
Ramana Venkata S V 02 – May
Solapurkar Mahesh Shamrao 02 – May
Mudaliar Gunashekar Shanmugam 02 – May
Dalvi Sameer Shashikant 02 – May
Varaiya Chirag Vinodrai 02 – May
Parande Baliram Balaji 02 – May
Vavhal Anand Vasant 02 – May
Bhansali Satish A. 03 – May
Samant Girish Anand 03 – May
Biyani Ambesh Shioprasadji 03 – May
Gawade Anil Dattatray 03 – May
Baldia K. T. 04 – May
Patil Pralhad Bhika 04 – May
Singh Dilip Kumar 04 – May
More Rajendra Babasaheb 04 – May
Panchakshari Vishwanath Kashinath 04 – May
Chavan Anurudra Ramkrishan 04 – May
Teli Maruti Sadashiv 04 – May
Gala Alpesh Champkalal 04 – May
Prabhu Prathamesh Sunil 04 – May
Shah Gulabchand A 05 – May
Warghane Vinayak Shankar 05 – May
Sachdev Jatinbhai Mathuradas 05 – May
Garg Ghasiram 05 – May
Acharya Dinesh S 05 – May
Dhavane Sanjay Dnyandeo 05 – May
Patil Pandurang Hari 05 – May
Kothari Mahavir Ashoklal 05 – May
Karwa Vishnuprasad Babulaljil 05 – May
Saxena Jitendra Chhotelal 05 – May
Lunawat Lokesh P 05 – May
Manchekar Vinayak Madhukar 05 – May
Shaikh Khalid Bismillah 05 – May
Dinesh Pai 06 – May
Agarwal Radhey Shyam D 06 – May
Bhandari Ashok Onkarmal 06 – May
Kale Bhalchandr G. 06 – May
Rungta Ajay Jwalaprasad 06 – May
Iyengar Madhavan Narasimhan 06 – May
Alsepatil Datta Marotrao 06 – May
Kumbhar Prajapati Harishchandra Gayadeen 06 – May
Pitale Amit R. 06 – May
Choudhary Surendra Ghisulal 06 – May
Momin Rizwan Ibrahim 06 – May
Shaikh Kamran Jahangir 06 – May
Sonawane Shantanu R 06 – May
Dhond Girish D. 07 – May
Shetty Vijay Raghurama 07 – May
Gada Nitin Harakchand 07 – May
Bhoir Deepak Baban 07 – May
Patankar Nilesh Nandkumar 07 – May
Sanghavi Abhay Harshadrai 07 – May
Mody Jigar Devendra 07 – May
Jain Vijay Kumar 08 – May
Singhvi Puneet Chandanlal 08 – May
Dawane Shriram Kacharu 09 – May
Rahate Vinod 09 – May
Darade Raghunath K. 10 – May
Wangikar Suresh Rambhau 10 – May
Bramhadande Sachin Dilip 10 – May
Joshi Vikram Vijaykumar 10 – May




Sr. No. Name Price ₹
‌1 FMCG & Pharmaceutical Industry – GST Issues & Challenges 150/-
2 Transitional Provision 50/-
3 46th RRC Book 175/-
4 Referencer 2022-23 375/-
5 Referencer 2023-24 750/-
6 Mega Full Day Seminar Booklet 2.7.2022 130/-
7 Half Day Seminar Booklet 17.11.2022 100/-
8 Maharashtra Goods & Service Tax Act along with Rules (MGST Bare Act) 850/-
9 Short Publication GST practical guides (5 Book Series) 555/-
10 47th RRC Book 250/-
11 Charitable Trusts 300/-
12 Mega Full Day Seminar Booklet 09.02.2024 150/-
13 48th RRC Book 250/-

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GSTPAM News Bulletin Committee for Year 2023-24

Pradip Kapadia
Aloke R. Singh
Ashish Ruparelia
Jt. Convenor