October 20 To October 26, 2018 u Taxmann’s Corporate Professionals Today u Vol. 43 u (^47405)
the CGST Rules to make it consistent with
Rule 96(10) of the CGST Rules.
CBIC has stated cases in which IGST
refunds have not been granted due
to claiming higher rate of drawback
CIRCULAR NO. 37/2018- CUSTOMS, DATED
09-10-2018
The CBIC has stated cases in which IGST re-
funds have not been granted due to claiming
higher rate of drawback and where higher
rate & lower rate were identical. It would
not be justified allowing exporters to avail
of IGST refund after initially claiming the
benefit of higher drawback.
Last date for registrati on of GST
practi ti oners exam extended to Oc-
tober 15, 2018
PRESS RELEASE, DATED 10-10-2018
The National Academy of Customs, Indirect
Taxes and Narcotics (NACIN) is conducting an
examination for confirmation of enrolment of
Goods and Services Tax Practitioners (GSTPs)
enrolled on the GST Network. The last date
for registration of GST practitioners exam
extended to October 15, 2018 from October
10, 2018. The exam will be held on October
31, 2018 at designated examination centres
across India.
Govt. noti fi es CGST (Eleventh
Amendment) Rules, 2018
NOTIFICATION NO. 53/2018 – CENTRAL
TAX, DATED 09-10-2018
The Govt. has notified the CGST (Eleventh
Amendment) Rules, 2018 wherein Rule 96(10)
of the CGST rules has been substituted with
effect from October 23, 2017.This notification
has restored the position which existed before
the amendment carried out in the said rule
by Notification No. 39/2018- Central Tax,
dated September 04, 2018.
Govt. noti fi es consti tuti on of AAR
and appellate authority for AAR in
Union Territories
NOTIFICATION NO. 14/2018 AND 15/2018-
UNION TERRITORY TAX, DATED 08-10-2018
The Govt. has notified the constitution of
AAR and appellate authority for AAR in the
Andaman and Nicobar Islands; Chandigarh;
Daman and Diu; Dadar and Nagar Haveli
and Lakshadweep.
lll
Income-tax
Case laws
ITAT stays tax demand levied on
‘Uber’ for non-deducti on of TDS on
payment made to drivers
Uber India Systems (P.) Ltd. v. Jt. CIT [2018]
98 taxmann.com 199 (Mumbai - Trib.)
Assessee-UBER India was providing marketing
and support services to a foreign company,
Uber B.V., a Dutch Company and it was col-
lecting payments on behalf of said company
and making disbursements to Driver-Partners
as per directions of Uber B.V.
A survey was conducted at registered office
of assessee-company and it was observed that
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