January 2023

Recent Developments in GST

G. G. Goyal, Chartered Accountant
C. B. Thakar, Advocate


1.    Notification No.22/2022-Central Tax
dated 15th November, 2022

Changes are made in Form GSTR-9 to replace date from 31st October, 2022 to 30th November, 2022.

2.    Notification No.23/2022-Central Tax
dated 23rd November, 2022  

The Competition Commission of India is empowered to handle anti-profiteering cases under CGST Act,2017 w.e.f. 1st December, 2022.

3. Notification No.24/2022-Central Tax
dated 23rd November, 2022    

Certain Rules relating to the appointment of Chairman and Members, etc. of the anti-profiteering authority are omitted/modified.

4.    Notification No.25/2022-Central Tax
dated 13th December, 2022

The due date for furnishing Form GSTR-1 for November, 2022, for registered persons whose principal place of business is in certain districts of Tamil Nadu, is extended to the 13th day of the month succeeding the tax period.


1.    Instruction No.4/2022-23 (GST)
dated 28th November, 2022

By above instruction, guidelines about the manner of processing and sanctioning of IGST refunds withheld in relation to Rule 96 are provided.


33. Innovative Nutrichem Pvt. Ltd.
AAR No. KAR/ADRG/37/2022
dated 27th October, 2022 (KAR.)

RCM on Freight / Security Charges

The applicant is engaged in the manufacture and supply of animal feeds, classifiable under HSN 23099020, which are exempted from GST vide entry No. 102 of the Notification No.02/2017-Central Tax (Rate) dated 28th June, 2017. The applicant uses the services of Goods Transport Agencies (GTA) to transport products/goods and pays the freight/transportation charges to the transport operators. The GTA services fall under Reverse Charge Mechanism (RCM) vide entry No.01 of the Notification No.13/2017- Central Tax (Rate) dated 28th June, 2017. Similarly, it uses security services, which also fall under RCM vide entry No.14 of the Notification No.13/2017-Central Tax (Rate) dated 28th June, 2017, as amended vide notification No.29/2018-Central Tax (Rate) dated 31st December, 2018.

The applicant canvassed that since he supplies animal feeds (exempted goods), RCM is not payable.

The learned AAR referred to the provisions of section 9 as under:

9. Levy and collection. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such


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