The constitution of the GSTAT is a crucial milestone for alleviating the burden on writ courts and ensuring an effective operation of the dispute resolution mechanism under GST. The appointment of Justice [Retd.] Sanjay Kumar Mishra as President of GSTAT

Scheme for waiver of interest and penalty –Section 128A of the Central Goods and Service Tax Act, 2017

Goods and Services Tax (GST) Legislative Changes

[These shall come into effect from the date of assent to the Finance (No.2) Bill, unless specified otherwise]

1. Exclusion of un-denatured extra-neutral alcohol or rectified spirit from the purview of GST [Section 9 of the Central Goods and Services Tax Act, 2017 (“CGST Act”), Section 7 of the Union Territory Goods and Services Tax Act, 2017 (“UTGST Act”) and Section 5 of the Integrated Goods and Services Tax Act,2017 (“IGST Act”)]

GST registration applications are governed by Rule 8 of the CGST rules, wherein Rule 8(4A) provides for authentication of Aadhaar number while filing the GST registration applications. The second proviso now provides that where applicants [other than individuals] who do not possess Aadhar number or other applicants who do not opt for Aadhaar authentication, will need to appear for the photographs along with verification of original copy of documents uploaded on the common portal at notified facilitation centers. It is noteworthy that GST registration application shall be deemed to be complete only after this process is successfully undertaken at such facilitation center.

The Petitioner1 is engaged in regassification of LNG. The plant for carrying out the regassification activity is situated in Dabhol. The Petitioner is discharging the GST liability on such activities as supply of taxable services. LNG [being input] is received by sea from various countries through LNG carriers at Petitioner’s captive jetty. From the said jetty LNG is transferred to cryogenic storage tanks located in the regassification plant.