GST Daily
Dear Reader,
Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com.
The GSTN has issued an advisory on the newly introduced functionality of "Automated Drop Proceedings" of GSTINs suspended due to non-filing of returns which has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.
If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke the suspension. If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’ for which navigation is as follows:
“Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding”
The applicant was a multi-speciality hospital and engaged in providing healthcare services. It filed an application for an advance ruling to determine whether the administration of COVID-19 vaccines by clinical establishments or hospitals would qualify as healthcare service and would be eligible for exemption.
The Authority for Advance Ruling (AAR) held that it would be considered as a supply of vaccine and would be taxable at 5% under GST. It filed an appeal against the order.
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The Appellate Authority for Advance Ruling observed that a clinical establishment or hospital has to provide service by way of diagnosis/treatment/cure to patients affected with the disease in order to avail of exemption. However, in the instant case, the vaccination would be for protection against disease and it would be administered before getting affected by the disease. Therefore, it was held that administering the COVID-19 vaccine would not qualify as a healthcare service and exemption would not be available.
That’s it from us for today! Stay Tuned for more updates from Taxmann.com.
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