GST Updates dated 05.12.2024

Udates

Ranvijay Kr. Thakur

12/5/20241 min read

1. Akhilesh Yadav Slams Centre Over Reports of GST Hike:

  • Samajwadi Party (SP) president Akhilesh Yadav criticized the BJP government for considering a GST hike on several items, claiming it's aimed at increasing corruption rather than revenue.

  • This comes after reports that the Group of Ministers (GoM) on GST rate rationalization suggested increasing the tax rate on sin goods to 35% from the current 28%.

2. GST Dept Amends Circular No. 239/33/2024 Regarding the Adjudication of DGGI Cases by Officers:

  • The Central Board of Indirect Taxes and Customs (CBIC) issued a circular amending the provisions for adjudicating show-cause notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).

  • Additional Commissioners and Joint Commissioners of Central Tax from certain Commissionerates with All India Jurisdiction will now have authority to handle these adjudications.

3. GST Rate Rationalization: Experts Suggest Shift to Three-Tier Structure to Simplify Compliance:

  • Ahead of the 55th GST Council meeting on December 21, experts are advocating for a simplified GST system with a three-tier structure to reduce complexity and enhance transparency for businesses and consumers.

  • This would involve rationalizing GST rates and potentially introducing a new slab of 35% for sin goods.

Other Important GST News:

  • Extension of e-Invoice Reporting Deadline: The time limit for reporting e-invoices on IRP portals for taxpayers with an annual turnover of Rs. 10 crore and above has been extended to April 1, 2025.

  • Introduction of DRC-03A: A new form, DRC-03A, has been introduced on the GST portal for taxpayers to adjust the amount paid through the Deposit Challan