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Doc60467_9o4o2023 5o08o24 PM

This document is a circular from Prasar Bharati regarding compliance with GST regulations during auctions of equipment and scrap. It outlines identified discrepancies in GST practices and mandates corrective actions, including proper invoicing and adherence to e-invoicing requirements. All relevant units are instructed to review their auction processes and submit compliance reports within a month to avoid penalties from the GST department.

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22 views4 pages

Doc60467_9o4o2023 5o08o24 PM

This document is a circular from Prasar Bharati regarding compliance with GST regulations during auctions of equipment and scrap. It outlines identified discrepancies in GST practices and mandates corrective actions, including proper invoicing and adherence to e-invoicing requirements. All relevant units are instructed to review their auction processes and submit compliance reports within a month to avoid penalties from the GST department.

Uploaded by

vijay kumar
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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File No.

AIR/GST/GSTCIRCULAR/2023-24/133

PRASAR BHARATI
(India’s Public Service Broadcaster)
Directorate General: Akashvani
Akashvani Bhawan, GST Cell
Parliament Street, New Delhi
Email: [email protected]

AIR/GST/GSTCIRCULAR/2023-24/133/3113 to 3154 Date:04.09.2023

Sub:- Endorsement of GST Circular No-45- Review of GST Compliances in respect


of
auction of Equipment, Scrap etc.-reg.

Kind attention of all the Cluster Heads/SNOs/HOOs/DDOs is invited to GST


Circular No-45 dated 01.09.2023 issued by the Taxation Section of Prasar Bharati vide
communication No. PB-7( 14)( 1)/2018-/ Fin/GST instructing therein procedure to be
adopted in respect of certain discrepancies in GST compliances by units as observed by
the Taxation Section.

Accordingly all concerned are hereby requested to comply with this mandatory
instructions contained therein strictly.

All Zonal ADGs (Admin)/Cluster Head/SNOs are also requested to ensure strict
compliance.

Encl: As above.
Rajesh Digitally signed
by Rajesh Vanjani

Vanjani Date: 2023.09.04


16:47:45 +05'30'
(Rajesh Vanjani)
Dy Director of Administration (GST)

To,
All the Cluster Heads/SNOs/HOOs/DDOs of AIR Network

Copy to:-

1. The Prasar Bharati Secretariat (By Name Shri B. K. Mohapatra, DDA, Taxation),
Taxation Section, Prasar Bharati House, Copernicus Marg, New Delhi for
information please.
File No.AIR/GST/GSTCIRCULAR/2023-24/133

2. Addl. Director General (Admn.) (EZ), AIR & DD 18/3 US Sarani, Golf Green,
Kolkata-700095. (email- [email protected] )
3. Addl. Director General (Admn.) (NEZ), Dr. P. Kakotis Building, G.S Road,
Ganeshguri, Guwahati- 781006 (email- [email protected])

4. Addl. Director General (Admn.) (WZ), AIR & DD, 101, M.K. Road, Old CGO
Building, Mumbai- 400020. (email- [email protected])

5. Addl. Director General (Admn.) (NZ), AIR & DD, Jam Nagar House, Shahjahan
Road, New Delhi- 110001 (email- [email protected])

6. Addl. Director General (Admn.) (SZ), AIR & DD, Swami Sivananda Salai, Chennai-
600005. (email- [email protected])
Prasar Bharati
(India's Public Service Broadcaster)
Prasa r Bharati Secretariat
Taxation Section
7th Floor, Prasar Bharati House,
Copernicus l4arg, New Delhi- 110001

GST CIRCULAR NO. 45

File No. PB-7( 14)( 1)/2018-/ Fr N/GSr Date:- 01.09.2023

Sub: Review of GST Compliances in Respect of Auction of Equipment,


Scrap etc,
It has been observed that while carrying out auction of equipment scrap etc.
proper GST compliances has not been followed by few units.

The identified discrepancies are as foliows:

1. Improper GST Invoicingr Instances of auctions taking place without proper


GST invoices,
2. GST Charged on RCM Basis: Charging GST under Reverse Charge
Nlechanism (RCM) instead of the required forward charge basis.
3. Non-Adherence to E-Invoicingi Some auctions occurred without
mandatory E-invoicing.
4. Non-Uploading of Invoice Details: Invoice details not promptly uploaded
ln the Prabhakar system,
5. Non-Collection of TCS on Scrap: Tax Collected at Source (TCS) as per
Income Tax regulations not collected in scrap auctions.
6. Non generation of E-way bill: for the transportation of goods.

Itis crucial to highlight that these deviations from compliance could potentially lead
to undesirable notices and punitive actions from the GST department. Such actions
may encompass interest payments, penalties, and similar consequences.

To rectify these concerns and ensure proper adherence to GST compliances, the
following steps must be taken during the auction process:

1. A Proper GST Invoice should be issued, strictly following the format


prescribed in PB GST Circular 4.
2. GST should be charged on a Forward Charge Basis, considering that
Prasar Bharati is a statutory autonomous body registered under GST and
is thus obligated to pay GST under the forward charge mechanism. This
alignment has also been confirmed by MSTC in their communication
dated August 16, 2023, enclosed for your reterence.
3, E-Invoicing is mandatory for all Prasar Bharati units.
4. Prompt and accurate details must be uploaded on time into the
Prabhakar system.
5. Tax collection at source(Tcs) as per Income Tax regulations must be
diligently collected from buyers during scrap auctions, adhering to
Seclion 206C oF the lncome Tax Act.
6. The generation of E-way bill is a mandatory for the transportation of
goods.

To ensure compliance verification and corrective measures, all State Nodal Officers
(SNOS) are requlred to gather auction-related data from their respective field units
from July 2Ot7 to the present date. This data should be meticulously verified, and
any necessary corrective actions should be initiated in consultation with their
respective Chartered Accountants. These steps must be prioritized to preemptively
avoid penalties, interest, notices, or any adverse interactions with the GST
department.

In the context of auctions Involving equipment related to closed LPTS, scrap, and
similar items, Prasar Bharati shall issue invoices, as mandated under GST law,
directly to the successful bidder or buyer.

illustration: If Prasar Bharati engages MSTC as


For clarity, consider the following
an auctioneer for the sale of certain goods, the responsibility of conducting the
auction and identifying potential bidders rests with the auctioneer. Prasar Bharati
will accept the highest bid and subsequently sell the goods to the highest bidder.

The supply of goods will be accompanied by an invoice issued by the relevant


Prasar Bharati unit to the successful bidder,

All field units are also required to conduct a comprehensive review of their auction
processes and related transactions spanning from July 2077 to the present date.
The collected information must then be submitted in full detail to their respective
State Nodal officers (SNOs).

Both the Directorates are requested to issue necessary instruction to all concerned
units/SNo under them and monitor the progress on priority basis. A
consolidated action taken report in respect of all their respective SNOs may be sent
to this secretariat by both the Directorates within a period of one month positively.

This issues with the approval of the competent authority.

B.K. Mohapatra
Dy. Director (Taxation)
To
1. DDG (F) DG: AIR
2. DDG (F) DG: DD

Copy for kind information to:

1. PS to CEO PB
2. PS to M(F) PB

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