Transitional credit entitlement under GST extended by limitation principles; retrospective amendment introduced and higher forum stayed that extension.
The court treated the rule fixing a short filing window for GST transitional credit as procedural and directory and applied the Limitation Act to allow taxpayers to file TRAN 1 claims within three years; it directed acceptance and processing of manual or online submissions but the decision was later met by a retrospective statutory amendment and stayed pending higher court adjudication. (AI Summary)

Transitional credit portal access preserved as reopening allows taxpayers additional opportunity to file TRAN-1 despite prior deadline.
The document addresses obstruction to claiming transitional credit where technical failures of the GST portal prevented timely TRAN 1 filing despite multiple documented attempts; evidential screenshots and help desk records showed unsuccessful uploads and consequent cash payments. Following high court directions to permit electronic or manual filing, the revenue's challenge was dismissed, resulting in an additional opportunity for taxpayers to submit TRAN 1 while the legal question on statutory time limits remains open. (AI Summary)

Classification of demonstration car as used vehicle determines GST treatment and whether concessional rate and ITC apply.
Where a vehicle is registered in a dealer's name and used for demonstration prior to onward sale, the supply is treated as sale of an old/used vehicle. Concessional rates under Notification 08/2018 apply only if the dealer has not availed input tax credit (or antecedent indirect tax credits) and margin is calculated against depreciated value when income tax depreciation is relevant. If ITC was claimed, the concessional rate is unavailable and ITC treatment applies per GST rules. (AI Summary)

Refund under GST: circular clarifies cross financial year claims, proportional credit re credit rules, and GSTR 2A invoice requirement for accumulated ITC.
Circular No. 135/05/2020-GST removes the restriction on filing consolidated refund claims across financial years; clarifies that accumulated ITC caused by temporal rate changes on identically classified input and output does not qualify for inverted duty refunds; mandates proportional refund disbursal to the original payment source with ITC re credited via Form GST PMT-03 and cash paid via Form RFD-06; and restricts refunds of accumulated ITC to invoices reflected in the applicant's GSTR-2A, while requiring HSN/SAC details in Annexure B where available. (AI Summary)

Invoice Requirements under GST: specific timing, content and special-document rules determine tax credit and compliance obligations.
The Model GST Law draft mandates distinct invoice types-Tax Invoice, Bill of Supply, Revised and Supplementary Invoices-with specific applicability, timing and content requirements to preserve input tax credit and compliance. Tax invoices must show supplier and recipient identification, serial number, date, HSN/SAC codes, taxable value and tax breakup; special rules govern advance payments, reverse charge, continuous supplies, goods on approval, debit/credit note adjustments, sectoral document substitutes, portal invoice references, and simplified treatment for low-value and certain industry supplies. (AI Summary)

Return compliance under GST model law: defined return types, filing frequencies, and ITC matching consequences.
Return compliance under the Revised GST Model Law requires electronic submission of prescribed outward, inward, monthly and annual returns in specified forms and frequencies by different classes of registrants. The scheme mandates data sharing between supplier and recipient, provisional allowance of input tax credit with subsequent matching against supplier records, communications for discrepancies, and correction mechanisms. Original returns are not revisable but errors may be corrected within specified filing windows; belated filing is allowed subject to capped fees and filing prerequisites. Specific forms and deadlines apply to composition suppliers, non residents, ISDs, tax deductors and e commerce operators. (AI Summary)

Registration under GST: Electronic enrolment and statutory verification trigger registration or automatic grant if authority does not act.
Registration under the revised GST model mandates electronic enrolment and formal application for taxable suppliers and specified classes, with prescribed timelines for departmental verification, deficiency notices, applicant replies and grant of registration; failure by the proper officer to act within working-day limits triggers automatic grant or amendment. Distinct procedures exist for deductors, casual and non-resident taxable persons, including temporary registration, advance tax, and extensions, while common rules govern multiple registrations, PAN linkage, electronic communication, amendment, cancellation with show cause processes, reversal of input credits, and transitional provisional registration for previously registered taxpayers. (AI Summary)

Composition scheme under GST: denial of input tax credit and turnover limits change cost allocation, affecting consumer prices.
Comparison of the Composition Scheme under UP VAT and Model GST shows the Model GST narrows eligibility with turnover limits and exclusions, denies input tax credit so taxes on purchases become part of cost, prohibits issuing tax invoices under composition, prescribes floor rates to be notified, provides recovery and penalty powers for improper opt ins, and sets transitional rules requiring payment of ITC on stock when switching into composition and allowing booked ITC when moving out, with commentators noting likely price effects in real estate. (AI Summary)