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Notification

Notification

  • Exemption for certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 1st October, 2020  [G.S.R.197 (E) /Notification No. 14/2020 – Central Tax][21st March, 2020]

  • Exemption for certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 1st October, 2020  [G.S.R.197 (E) /Notification No. 14/2020 – Central Tax][21st March, 2020]

  • Exemption for certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 1st October, 2020  [G.S.R.196 (E) /Notification No. 13/2020 – Central Tax][21st March, 2020]

  • Waiver off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme  [G.S.R.195 (E) /Notification No. 12/2020 – Central Tax][21st March, 2020]

  • Special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016  [G.S.R.194 (E) /Notification No. 11/2020 – Central Tax][21st March, 2020]

  • Special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs  [G.S.R.193 (E) /Notification No. 10/2020 – Central Tax][21st March, 2020]

  • Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal  [Circular No. 132/2/2020-GST / CBEC-20/16/15/2018-GST][18th March, 2020]

  • Third amendment (2020) to CGST Rules  [G.S.R.179 (E)/ Notification No. 09/2020 – Central Tax][16th March, 2020]

  • Decision taken in 39th GST Council Meeting regarding Law, Procedure and Rates related changes  [Press Release][14th March, 2020]

  • Central Goods and Services Tax (Second Amendment) Rules, 2020  [G.S.R.147 (E)/ Notification No. 08/2020 – Central Tax][2nd March, 2020]

  • Amendment in notification No. 1/2017- Union Territory Tax (Rate)  [G.S.R.136 (E)/ Notification No. 01/2020 – Union territory Tax (Rate),][dated 21st February, 2020]

  • Amendment in notification No. 1/2017- Integrated Tax (Rate)  [G.S.R.135 (E)/ Notification No. 01/2020 – Integrated Tax (Rate)][21st February, 2020]

  • Provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017  [G.S.R.134 (E)/ Notification No. 01/2020 – Central Tax (Rate)][21st February, 2020]

  • Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases  [Order No. 01/2020-GST / F. No. CBEC-20/06/17/2018-GST (Pt. I)][7th February, 2020]

  • Due dates for filing of return in FORM GSTR-3B in a staggered manner  [G.S.R.83 (E)/ Notification No. 07/2020 – Central Tax][3rd February, 2020]

  • Extension of the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 1st July, 2017 to 31st March, 2018  [G.S.R.82 (E)/ Notification No. 06/2020 – Central Tax][3rd February, 2020]

  • Standard Operating Procedure (SOP) to be followed by exporters  [Circular No. 131/1/2020-GST / CBEC-20/16/07/2020-GST][23rd January, 2020]

  • Appointment of Revisional Authority under CGST Act, 2017  [Notification No. 05/2020 – Central Tax][13th January, 2020]

  • Extension of the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020  [Notification No. 04/2020 – Central Tax][10th January, 2020]

  • Bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017  [G.S.R. 3 (E)/ Notification No. 01/2020 – Integrated Tax][1st January, 2020]

Case Laws

Case Laws

  • PETRONET LNG LTD. V. PRINCIPAL COMMISSIONER OF SERVICE TAX SHRI PANKAJ WADHWA V. PRINCIPAL COMMISSIONER OF SERVICE TAX  [2019] 6 GSTPT 240 (CESTAT)- Service tax- Finance Act, 1994

  • MAHARASHTRACMS INFO SYSTEMS LTD., IN RE  [2018] 4 GSTPT 311 (AAR)- Input tax credit- Central Goods and Services Tax Act, 2017

  • MIKUNI INDIA (P.) LTD. V. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, CUSTOMS & CENTRAL EXCISE  [2019] 6 GSTPT 151 (CESTAT)- Pre-negative list) / Post negative list- Finance Act, 1994

  • SHABNAM PETROFILS (P.) LTD. V. UNION OF INDIA AND OTHERS  [2019] 6 GSTPT 77 (Guj.)- Refund of tax- Central Goods and Services Tax Act, 2017

  • AAP & CO. V. UNION OF INDIA AND OTHERS  [2019] 6 GSTPT 93 (Guj.)- ITC- Central Goods and Services Tax Act, 2017

  • JSW ENERGY LTD. V. UNION OF INDIA AND OTHERS  [2019] 6 GSTPT 8 (Bom.)- Appeal to Appellate Authority- Central Goods and Services Tax Act, 2017

  • POLYCAB WIRES (P.) LTD., IN RE.  [2019] 5 GSTPT 239 (AAR)- Supply and value of goods- Central Goods and Services Tax Act, 2017

  • INNOVATIVE TEXTILES LTD., IN RE.  [2019] 5 GSTPT 242 (AAR)- Exempt services- Central Goods and Services Tax Act, 2017

  • DLF COMMERCIAL PROJECTS CORPORATIONS V. COMMISSIONER OF SERVICE TAX  [2019] 5 GSTPT 211 (CESTAT)- Service tax- Finance Act, 1994

  • ATIN KRISHNA V. UNITED OF INDIA AND OTHERS  [2019] 5 GSTPT 248 (All.)- Export of goods- Integrated Goods and Services Tax Act, 2017

  • COMMISSIONER OF GOODS & SERVICE TAX V. ORANGE BUSINESS SOLUTIONS (P.) LTD.  [2019] 5 GSTPT 257 (CESTAT)- Intermediary services- Place of Provision of Service Rules, 2012

  • AUTHORITY FOR ADVANCE RULING – CHHATTISGARH NAVODIT AGARWAL, IN RE.  [2019] 5 GSTPT 207 (AAR)- Value of taxable supplies- Central Goods and Services Tax Act, 2017

  • P V RAMANA REDDY AND OTHERS V. UNION OF INDIA  [2019] 5 GSTPT 182 (Tel.)- Punishment for certain offences- Central Goods and Services Tax Act, 2017

  • GARDEN SILK MILLS LTD. V. UNION OF INDIA  [2019] 5 GSTPT 165 (Guj.)- Rejected refund claim- CGST Rules, 2017

  • MEGHA ENGINEERING & INFRASTRUCTURES LTD. V. COMMISSIONER OF CENTRAL TAX AND OTHERS  [2019] 5 GSTPT 171 (Tel.)- Interest on delayed payment of tax- Central Goods and Services Tax Act, 2017

  • AUTHORITY FOR ADVANCE RULING – WEST BENGAL TEWARI WAREHOUSING COMPANY (P.) LTD., IN RE.  [2019] 5 GSTPT 105 (AAR)- Input tax credit- Central Goods and Services Tax Act, 2017

  • AUTHORITY FOR ADVANCE RULING – KERALA ELAMBRANCHERI KHALDOON, IN RE.  [2019] 5 GSTPT 1 (AAR)- Registration- Central Goods and Services Tax Act, 2017

  • AUTHORITY FOR ADVANCE RULING – PUNJAB K P H DREAM CRICKET (P.) LTD., IN RE.  [2018] 4 GSTPT 335 (AAR)- Supply of goods/ services- Central Goods and Services Tax Act, 2017

  • ULTRATECH CEMENT LTD., IN RE.  [2018] 4 GSTPT 211 (AAR)- Tax- Central Goods and Services Tax Act, 2017

  • IAC ELECTRICALS (P.) LTD., IN RE.  [2018] 4 GSTPT 161 (AAR)- Supply of goods/ services- Central Goods and Services Tax Act, 2017

Articles

Articles

  • INTEREST, PENAL INTEREST UNDER THE GST REGIME  [Mohit Golchha Alakto Majumder]

  • SECTION 17(5)(D) OF THE GST ACT – BLOCKED CREDIT HOW FAR IS IT BLOCKED ?  [Pradeep K Mittal]

  • ORDER OF UTILISATION OF INPUT TAX CREDIT  [CA RishabhAggarwal]

  • GST ON SECOND-HAND GOODS  [CA Narender Singh]

  • GSTR 9C – A CLAUSE WISE ANALYSIS OF THE FORM  [CA T M Malavika]

  • FOREIGN JURISPRUDENCE ON COMPOSITE SUPPLY  [CA ShivashishKarnani]

  • RENEWABLE ENERGY UNDER THE GST REGIME  [CA Rishabh Aggarwal]

  • GST – FIRST ANNUAL RETURN  [Prabhakar K S]

  • GST – NATIONAL ANTI-PROFITEERING AUTHORITY AND ITS ORDERS  [Prabhakar K S]

  • Show cause notice – Examination and cross- examination of witnesses whose statement relied upon by Department and by party (Part II)  [Pradeep K Mittal]

  • EXEMPTION NOTIFICATIONS MUST BE INTERPRETED STRICTLY – RULES SUPREME COURT CONSTITUTION BENCH  [Shivashish Karnani]

  • CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 - REVIEW OF KEY CHANGES  [Meenu Gupta]

  • FIRST AUDIT UNDER GST REGIME  [Prabhakar K S]

  • GST Electronic Way Bill  [Sushant Nahata]

  • Duty Free Shops Supplies not Exports under GST – Delhi Advance Authority Ruling  [CA Shivashish Karnani]

  • Show cause notice in GST regime – Its ingredient (Part-I)  [Pradeep K Mittal]

  • Impact of GST on Finalization of the Books of Account  [CA Aashna Garodia CA Aashna Garodia]

  • Conditions and Safeguards for Furnishing Letter of Undertaking  [[2018] 3 GSTPT (PV) 25]

  • Indirect Tax Reforms - Unlearnings  [Rishabh Kumar Sawansukha]

  • Goods and Services Tax - An Overview and Way Forward  [CA Shubhra Gulati]

Wide Angle

Wide Angle

  • QUERIES AND ANSWERS FROM EXPERTS

  • FAQS ON REAL ESTATE (PART II)

  • FAQS ON REAL ESTATE (PART I)

  • QUERIES AND ANSWERS FROM EXPERTS

  • QUERIES AND ANSWERS FROM EXPERTS

  • Frequently Asked Questions

  • PRACTICAL QUERIES

  • PRACTICAL QUERIES

  • Salient Features of E-way Bill

  • Queries and Answers from Experts

  • Frequently Asked Questions - GST Rates

  • Frequently Asked Questions - Composition, Exports, Invoice & Returns, Input Tax Credit, Job-work and Levy

  • Frequently Asked Questions - Registration/ Composition Related Issues

  • Questions & Answers - Issues on HSCN Code and GST Rates Applicable to Various Commodities

  • Questions & Answers - Basic and Primary Issues on GST to Know it Better

  • Frequently Asked Questions on Textiles

  • Frequently Asked Questions on Applicability of GST on Traders

  • Frequently Asked Questions on Composition Levy

  • Frequently Asked Questions on Invoicing

  • Frequently Asked Questions on GST

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