Due date distinction: extensions for waiver of interest and late fees do not alter statutory filing deadlines for GST returns.
Notifications during the COVID-19 period permit waiver or reduction of interest and late fees for delayed GSTR-1 and GSTR-3B filings but do not extend the statutory due date; extensions announced relate only to eligibility for waiver and interest accrual continues from the original due date, with waiver applying only if returns and tax payments are made on or before the notified waiver dates. (AI Summary)

GSTR-1 filing: ensure correct reporting to prevent mismatches and recovery proceedings by reconciling returns timely.
GSTR-1 filing requires precise classification and invoice-level accuracy to avoid mismatches with GSTR-3B and related consequences. Report inter-state supplies exceeding the threshold under B2CL, classify exports correctly under LUT/payment, treat SEZ sales as zero-rated supplies, and ensure invoice totals equal taxable value plus tax including applicable cess and charges. Perform state-wise advance adjustment, apply credit notes rather than B2CL amendment when invoice values fall below the threshold, and complete a final reconciliation of B2B, B2Cs, B2CL, zero-rated supplies, advances, credit notes and the HSN summary before submission. (AI Summary)

GST compliance by resolution professionals: new registration and return obligations for corporate debtors during insolvency proceedings.
Resolution professionals must obtain new GST registrations for corporate debtors in CIRP, file returns and pay taxes for the period from their appointment, and may claim input tax credit in their first return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V rules except the subsection (4) time limit and sub rule (4) of rule 36. Recipients may similarly claim credit for a limited transitional period. Pre CIRP tax dues are treated as operational debt and pursued through insolvency claims rather than coercive action. (AI Summary)

Special GST procedure enables separate GST registration for corporate debtors under CIRP to facilitate compliance, with transitional implementation challenges.
A notification establishes a special procedure enabling IRP/RP to obtain a new GST registration for the corporate debtor and to file a first return covering the CIRP period, allowing input tax credit on invoices issued after appointment but bearing the erstwhile GSTIN (subject to Chapter V conditions except certain restrictive provisions). Registered recipients may claim input tax credit for supplies invoiced under the erstwhile GSTIN during the transition, and cash ledger deposits made under the erstwhile registration during CIRP are refundable. The notification leaves unresolved issues on mandatory registration, treatment during liquidation or post resolution continuity, and handling of pre CIRP electronic credits. (AI Summary)

Reverse charge on director services: only remuneration for services in director capacity attracts RCM; salaries treated as employment.
GST liability depends on the capacity in which a director provides services: remuneration for services performed in a directorial capacity is subject to reverse charge under Notification No. 13/2017, whereas salary paid to executive directors-treated and taxed as employment income with TDS under the salary provisions-falls under the Schedule III exclusion and is not a taxable supply. Payments to non executive directors such as sitting fees or commission for directorial services are prima facie taxable under RCM, while remuneration for non director individual activities should be taxed under forward charge. (AI Summary)

Taxability of director remuneration affirmed as supply under reverse charge, not exempt as employee service.
The Rajasthan AAR held that payments to directors are consideration for services and taxable under the reverse charge mechanism because such services are not within Schedule III(1) employee exemptions; the company is the recipient and directors the suppliers. The AAR treated notification coverage as bringing director remuneration within GST, rejected relevance of cited case law, and did not explain why documentary evidence establishing employment status (employment contracts, salary with TDS, PF applicability, managerial duties) was discounted. The decision binds only the applicant and may be contested on appeal. (AI Summary)

Authority for Advance Ruling limited to state bodies; territorial jurisdiction constrains rulings, affecting integrated tax treatment across states.
The Act's advance ruling regime treats the State or Union Territory Authorities and their Appellate Authorities as the deemed Authorities for central GST purposes; no separate central AAR/Appellate AAR is constituted. The IGST Act applies these provisions mutatis mutandis to integrated tax, but State AARs' and Appellate AARs' jurisdiction is territorially confined and their rulings are applicant specific, creating practical limits for inter state registration and integrated tax issues and highlighting the need for a National Appellate Authority to resolve cross State conflicts. (AI Summary)

Reverse charge on director remuneration depends on employee classification and may trigger company GST registration and compliance.
Whether payments to directors are subject to GST on a reverse charge basis depends on whether the director supplies services as an independent supplier or performs in the capacity of an employee, since employee services in the course of employment are excluded from supply. Recent advance rulings treated director remuneration as taxable supplies but did not analyze employment status, which must be assessed by reference to factors like control, appointing authority, paymaster and nature of work. Non employment services (consultancy, rent, advisory fees) remain taxable, and administrative clarification is advised to prevent compliance disruption. (AI Summary)

Donations from tax refunds and credits enabled to fund relief, with in kind gifts and bond regularisation options available.
Permits fiscal contributions to relief funds by redirecting government receivables and tax entitlements: taxpayers may elect deductions from income tax or GST refunds, surrender portions of input tax credit, and suppliers may request withholding from government payments; in kind donations of valuables and goods are treated as deductible at market value; undisclosed income may be regularised through accepted donations with deferred tax credit or via issuance of deep discount bonds, and temple wealth may be mobilised similarly for welfare purposes. (AI Summary)

Companies Fresh Start Scheme enables regularisation of delayed statutory filings with waiver of additional fees and immunity from penalties.
The Companies Fresh Start Scheme (CFSS-2020) allows companies to regularise delayed statutory filings on the MCA-21 registry by paying only normal filing fees and grants immunity from prosecution and penalties for specified delays. It specifies covered forms (including annual returns and financial statements), lists exclusions (such as companies already under strike off proceedings, prior dormant status applicants, amalgamated companies, vanishing companies, increase in authorized capital, and charge related filings), and permits concurrent applications for dormant status or striking off at normal fees; procedural and fee rules remain governed by section 403 and related rules. (AI Summary)

Subordinate legislation cannot override statute, so conflicting rules must yield to statutory provisions in tax and regulation.
Where subordinate rules conflict with a statute they must yield: rules are instruments to implement statutory provisions and cannot curtail rights or fiscal incidents conferred by the parent enactment. Taxing power cannot be exercised by bye laws or rules unless the statute expressly authorises such imposition; a rule purporting to levy duty beyond the statute's scope is ultra vires. Rule making authorities have no plenary power and must act within the legislative boundaries and purposes. (AI Summary)

Reverse charge liability for promoter developers: pay GST on inputs from unregistered suppliers and on procurement shortfalls under specified conditions.
Promoter developers must forgo input tax credit and procure a prescribed majority of inputs and input services from registered suppliers to qualify for concessional GST rates; failing that, they incur reverse charge liability to pay tax on the value of inputs and input services comprising the shortfall, with cement from unregistered suppliers specifically taxable on reverse charge at receipt. Project-wise records, year-end computation of shortfalls, electronic declaration filing, and reporting of non-availed input tax credit in returns are required, and exempt supplies are included while development-rights value is excluded for threshold calculation. (AI Summary)

GST registration treatment during corporate insolvency enables temporary new registration to preserve operations and ITC access.
From appointment of the IRP/RP the corporate debtor is treated as a distinct person for GST purposes and must obtain a new temporary registration to enable filing returns and carrying on business as a going concern; the IRP/RP is not obliged to file or pay for pre CIRP periods. ITC may be claimed in the first return filed under the new registration even if invoices bear the old GSTIN, certain temporal and documentary limits are relaxed for the CIRP period, and pre CIRP tax dues are to be pursued as operational creditor claims in insolvency proceedings rather than by coercive action during moratorium. (AI Summary)

Input tax credit entitlement supersedes late return filing; reversal and retention challenged as unlawful under tax constitutional principles
The article argues that the notwithstanding clause in Section 16(2) makes furnishing of return the operative entitlement condition for Input Tax Credit, so that belated filing or rectification does not forfeit ITC. It treats rules as procedural and lacking power to extinguish a vested credit right, and contends that governmental retention of credit payable to a taxpayer is without legal authority and inconsistent with constitutional tax principles, citing authorities recognising ITC as a vested right. (AI Summary)

Transfer of Input Tax Credit on business reorganization requires FORM GST ITC 02 filing and state level apportionment of total ITC.
Transferor may transfer unutilized ITC to transferee by filing FORM GST ITC 02 with a CA/Cost Accountant certificate; apportionment uses the asset value ratio in the reorganization scheme applied at State (distinct registration) level to the total ITC balance as of the date of filing, while the asset ratio is determined on the appointed date of demerger. Transferee must accept the transfer on the portal and FORM GST ITC 02 is filed only where both parties are registered. (AI Summary)

Removal of imprisonment for corporate officers shifts enforcement to monetary penalties and daily continuing failure fines.
The Companies (Amendment) Bill, 2020 removes imprisonment for numerous officer in default offences and replaces or restructures sanctions across statutory filing, audit, director conduct, related party, valuation, liquidation and merger provisions by imposing specified monetary penalties and continuing failure daily fines, while introducing caps and scaled relief (halved penalties with caps) for One Person Companies, small companies, start ups and Producer Companies. (AI Summary)

GST return filing relief: extended deadlines with conditional late fee and interest waivers for different turnover bands.
Relief measures for GST filings for Feb-May 2020 adjust due dates and provide conditional late fee and interest waivers for GSTR 1 and GSTR 3B by turnover bands; interest is waived only for specific short windows after original due dates and statutory interest applies if filings occur after the stated relief cutoffs, with May GSTR 3B deadlines staggered state wise and late fee waivers tied to those extended dates. (AI Summary)

Non-payment of consideration triggers addition of equivalent input tax credit to output tax liability and interest applies.
Non-payment of consideration within the invoice based 180 day period requires the recipient to declare the invoices and the proportionate Input Tax Credit in the prescribed return for the month immediately following that period and to add an amount equal to that ITC to output tax liability; interest is payable from the date the credit was availed until the added output tax liability is paid, and on payment of consideration the ITC may be re availed as permitted by the provisos and rules. (AI Summary)

Extension of time limits under force majeure extends GST compliance dates and conditions, with conditional interest and late fee relief.
Notifications extend GST compliance deadlines and provide conditional reliefs: revised filing dates for composition intimation and ITC reversal, staggered GSTR 3B due dates and conditional reduced interest or late fee waivers tied to timely filing, a cumulative Rule 36(4) ITC matching requirement reconciling February-August differences in September GSTR 3B, use of Section 168A to extend specified statutory time limits (with enumerated exclusions), and extension of certain e way bill validities. (AI Summary)

Rule 36(4) relaxation may enable excess input tax credit claims, risking reversal and interest exposure upon cumulative reconciliation.
Relaxation of Rule 36(4) for February-August 2020 is to be given cumulative effect in the GSTR-3B of September 2020. Cumulative application risks excess ITC claims where suppliers have not uploaded invoices to GSTR-2A, requiring reversal in September and exposing taxpayers to potential interest and recovery under provisions addressing irregular or excess credit. Monthly reconciliation reduces excess-claim risk and allows time to obtain missing supplier uploads; cumulative relief may be used selectively to protect working capital if missing invoices can be secured by the September reconciliation point. (AI Summary)