IGST on ocean freight stayed, offering relief against double taxation and questioning reverse charge import liabilities.
Gujarat High Court stayed IGST levy on ocean freight imposed under reverse charge, addressing alleged double taxation where importers pay customs on CIF-inclusive value and are also required to discharge IGST on the freight component. Petitioners contend that CIF contracts place supplier and recipient outside taxable territory, and that in high seas sales the importer is not the service recipient, so the freight should not attract IGST. The matters raise issues of territoriality, valuation and whether a second tax on freight is permissible after customs payment. (AI Summary)

Corporate Identity Number obligations require companies to print CIN on business documents and tax invoices, noncompliance attracts daily penalty.
Section 12(3)(c) requires companies to print their name, registered office address and the Corporate Identity Number, together with telephone, fax (if any), e mail and website addresses (if any), on all business letters, billheads, letter papers, notices and other official publications. Noncompliance renders the company and the officer in default liable to a daily monetary penalty subject to a statutory ceiling. Companies should verify that Tax Invoices, both before and after GST implementation, include the Corporate Identity Number to meet this disclosure obligation. (AI Summary)

Bill To Ship To model allows either consignor or principal to generate single e way bill for goods movement.
Permits either the principal or the transporter/seller to generate the single required e Way Bill for goods moving from the seller to the consignee in a Bill To Ship To arrangement; specifies how Part A of GST FORM EWB 01 must be completed depending on whether B or A generates the e Way Bill, and notes that a trader may generate the e Way Bill and tax invoice and hand them to the transporter, while questions remain on proving deemed receipt and ITC eligibility in transit sales. (AI Summary)

Input Tax Credit denial for worker transport: welfare services lack nexus with manufacturing under blocked credit provisions.
Denial of Input Tax Credit arises because employer-provided transport for workers is a welfare measure without direct nexus to manufacture; blocked credit provisions expressly include rent-a-cab services (buses and passenger vehicles), supporting ineligibility of credit for such transport used to ferry workers. (AI Summary)

Concessional GST treatment for merchant exports conditioned on RCMC, documented purchase order, and export within prescribed time.
Merchant export permits supplies between a registered supplier and a registered recipient-exporter at a concessional GST rate, conditional on GST registration, merchant exporter holding an RCMC, a written purchase order sent to the supplier's jurisdictional officer, issuance of a prescribed tax invoice reflecting the concession, export of goods within 90 days (failure of which exposes the supplier to liability for balance tax with interest), requirement to furnish warehouse acknowledgements and export documents to the supplier and its tax officer, and the option to instead follow the normal export route under bond/letter of undertaking with IGST payment and refund/credit claims. (AI Summary)

Time of supply rules determine when GST liability arises, prioritising invoice date or payment receipt under forward and reverse charge.
Time of supply rules determine when GST liability arises, allocating tax responsibility to supplier or recipient depending on Forward Charge or Reverse Charge. For goods under forward charge the earlier of invoice date or payment receipt fixes liability; for services the earlier of invoice or payment fixes liability, with fallbacks to date of provision or accounting. Under reverse charge the recipient's liability arises at the earlier of receipt/payment or a statutory fallback day from invoice. Temporary administrative notifications affect advance payments and certain deferred reverse charge supplies. (AI Summary)

Export data reconciliation: correct GSTR 1/GSTR 3B entries and ensure IGST reconciliation to enable refund transmission.
Export invoice omissions in GSTR 1 Table 6A may be reported in a subsequent GSTR 1 period and any increased tax must be paid with interest in the subsequent GSTR 3B. Under declaration of IGST in GSTR 3B Table 3.1(b) may be corrected by adjustments in later GSTR 3B filings so that cumulative IGST paid equals or exceeds IGST declared in GSTR 1; GSTN validates filing status, invoice and shipping bill details, port code format, and IGST reconciliation before transmitting data to ICEGATE, with port specific remediation (concordance tables/emails) available for certain error codes. (AI Summary)

Job-work under GST: procedures allow tax-free dispatch to job-workers while preserving input tax credit and return obligations.
Job-work under GST permits a principal to send inputs and capital goods to a job-worker (and onward to another job-worker) without payment of tax while retaining entitlement to input tax credit, including where goods are sent directly to the job-worker. Such dispatches must be accompanied by a delivery challan issued by the principal and recorded in returns; inputs must be returned within one year and capital goods within three years. Form GST ITC-04 is to be filed quarterly with challan details for goods sent to, received from, or transferred among job-workers. (AI Summary)

IGST refund on exports: ensure accurate GSTR 1 and GSTR 3B reporting so ICEGATE can process refunds.
Exporters must file export invoices in GSTR 1 Table 6A as WPAY with correct invoice number/date, shipping bill number/date and originating port code, and declare and pay corresponding IGST under GSTR 3B Table 3.1(b). Missing or mismatched invoice or shipping bill details, incorrect port codes, or IGST amounts reported outside Table 3.1(b) cause GST System or ICEGATE validation failures and prevent refund transmission. Amendments to prior Table 6A entries are made via Table 9A of a subsequent GSTR 1 and IGST reporting errors may be corrected in subsequent GSTR 3B filings for cumulative validation. (AI Summary)