1. GST portal enabled for filing transitional ITC with effect from 1 October 2022 for 2 months up to 30th November 2022 for filing of TRAN-1 and TRAN-2 return as per the Hon’ble Supreme Court directions.
2. Time limit extensions with effect from 1st October 2022: This is a welcome relaxation as it gives an additional time of 40 days to taxpayers to avail their genuine ITC for the FY 2021-22 and onward financial years, the following can be done up to 30th day of November of the succeeding financial year

1. Time limit to issue credit notes against invoices of FY 2021-22 is now extended to 30th November 2022 :- 
2. Time limit to rectify the errors in GST returns of FY 2021-22 is now extended to 30th November 2022.
3. Time limit to avail ITC for invoices/ debit notes of FY 2021-22 is now extended to 30th November 2022.
4. Now, it is compulsory that the Statement of outward supply (GSTR-1) must be filed in chronological order. In other words, sequencing of GSTR-1 is mandatory. Unless the return for last tax period is filed, current month’s return cannot be filed. Further Government can prescribe conditions/restrictions in filling of details of outward supply and subsequent communication to recipient.
5. Additional Facilities on GST Refunds.
6. Refund application is to be filled if one wants to claim a refund of excessive balance in Electronic Cash Ledger.
7. For supplies to SEZ Developer/SEZ Units, application for GST refund is to be filled within 2 years from the due date of filling the GSTR 3B for concerned period, there have been a lot of confusions on this matter especially with reference to the relevant date. Now the situation has been clarified and things are clear.
8. An agency of the UNO, Consulate, and Embassy etc. can claim a refund of tax paid on inward supply of goods and or services within 2 years. Earlier, at the time of introduction of GST it was Six months, which was later extended to 18 months and now it is further made as 2 years from the last day of the quarter in which the supply was made.
9. Consequences of not making payment against the ITC availed transactions: The recipient needs to reverse the ITC with 18% interest from now on, if he has availed the ITC but fails to pay the supplier within 180 days from Invoice date. Earlier there were recommendations to impose interest on such defaults.
10. A new provision was introduced to provide that ITC can be availed on self-assessment basis, subject to the conditions that GST is paid by the supplier. Further, it is amended to bring provision for reversal of ITC (with interest) in case where GST is not deposited by the supplier/vendor with Government exchequer and re-availment thereof in future upon supplier/vendor depositing the tax with Government exchequer.
11. Due date for furnishing the return [GSTR-5] by a non-resident taxable person shall be 13th of the next month (Earlier this return was to be filed by 20th of the next month).
12. An option have been granted to the taxpayers to pay either the self-assessed GST or an amount as may be prescribed in order to file return in FORM GSTR-3B. Presently, GSTR-3B cannot be filed by a taxpayer till the time the self-assessed tax as per GSTR-3B is not paid by such taxpayer to Government exchequer.
14. Late fee on delayed filling of TCS return [GSTR-8] ; Late fees as per Section 47(1) is Rs. 100 per day (of CGST & SGST each) subject to a maximum of Rs. 5,000/- (of CGST & SGST each).

• Clarification on the above matters;
• Above compliances can be carried out, earlier of three dates;

• In the relevant return or

• The statement filed/ furnished upto 30th November of the next financial year, or

• The date of furnishing annual return for the said financial year.

• No extension of due dates for filing monthly/ quarterly return for the period October [Due in November].

Delhi HC: No GST on Renting of Residential Building by Proprietor of a registered proprietorship firm:

Case Title: Seema Gupta Vs. Union Of India

• The division bench of Justice Manmohan and Justice Manmeet Pritam Singh has observed that the rental of a residential dwelling to a proprietor of a registered proprietorship firm who rents it in his personal capacity for use as his own residence and not for use in the course or furtherance of the business of his proprietorship firm and such renting is on his own account and not that of the proprietorship firm, shall be exempt from tax under Notification No.04/2022-Central Tax (Rate) dated 13.07.2022.

• The petitioner has challenged Clause (A)(b) of the Notification No.04/2022-Central Tax (Rate) dated 13th July 2022, as unsustainable being ultra vires to Article 14 of the Constitution of India and also beyond the powers conferred under the GST Act, 2017.
• The petitioner averred that by way of the notification dated 13th July 2022, the exemption granted by a previous Notification dated 28th July, 2017 for renting of residential accommodation is no longer available to tenants who are registered under GST. The amendment particularly affected those who are doing their business as a proprietary concern, like the petitioner. Denial of exemption solely on the basis that the tenant is registered under GST is not based upon any intelligible differentia and the said differentia has no rational relation to the object sought to be achieved.
• The department admitted that the notification had failed to differentiate between the premises taken on rent for personal use and those taken on rent for personal use and those taken on rent for business and that further steps would be taken to suitably modify the exemption notification. In the meantime the department agreed that residential accommodation taken on rent for personal use would be treated as exempt.

• The court held that the department is bound by the notification dated July 28th, 2017.

• The court directed the department to levy and collect GST only in those cases where the residential accommodation is taken on rent by the registered person in the course or furtherance of its business.