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Notification

Notification

  • Amendment in notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL  [G.S.R. 645 (E)/ Notification No. 05/2020 – Union Territory Tax (Rate)][16th October, 2020]

  • Amendment in notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL  [G.S.R. 644 (E)/ Notification No. 05/2020 – Integrated Tax (Rate)][16th October, 2020]

  • Amendment in notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL  [G.S.R. 643 (E)/ Notification No. 05/2020 – Central Tax (Rate)][16th October, 2020]

  • Notifying the number of HSN digits required on tax invoice  [G.S.R. 640 (E)/ Notification No. 06/2020 – Integrated Tax][15th October, 2020]

  • Mention the number of HSN digits required on tax invoice  [G.S.R. 638 (E)/ Notification No. 78/2020 – Central Tax][15th October, 2020]

  • Filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20  [G.S.R. 637 (E)/ Notification No. 77/2020 – Central Tax][15th October, 2020]

  • Prescribed the return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021  [G.S.R. 636 (E)/ Notification No. 76/2020 – Central Tax][15th October, 2020]

  • Due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year  [G.S.R. 635 (E)/ Notification No. 75/2020 – Central Tax][15th October, 2020]

  • Due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021  [G.S.R. 634 (E)/ Notification No. 74/2020 – Central Tax][15th October, 2020]

  • Special procedure for taxpayers for issuance of e-Invoices in the period 1st October, 2020 – 31st October, 2020  [G.S.R. 613 (E)/ Notification No. 73/2020 – Central Tax][1st October, 2020]

  • Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year  [G.S.R. 606 (E)/ Notification No. 04/2020 – Union Territory Tax (Rate)][30th September, 2020]

  • Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year  [G.S.R. 605 (E)/ Notification No. 04/2020 – Integrated Tax (Rate)][30th September, 2020]

  • Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year  [G.S.R. 604 (E)/ Notification No. 04/2020 – Central Tax (Rate)][30th September, 2020]

  • Central Goods and Services Tax (Eleventh Amendment) Rules, 2020  [G.S.R. 603 (E)/ Corrigendum to Notification No. 72/2020 – Central Tax][30th September, 2020]

  • Amendment in notification 14/2020 - Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices  [G.S.R. 602 (E)/ Notification No. 71/2020 – Central Tax][30th September, 2020]

  • Amendment in notification no. 13/2020-Central Tax dated 21st March, 2020  [G.S.R. 596 (E)/ Notification No. 70/2020 – Central Tax][30th September, 2020]

  • Amendment in notification no. 41/2020-Central Tax dated 05th May, 2020 to extend due date of return  [G.S.R. 595 (E)/ Notification No. 69/2020 – Central Tax][30th September, 2020]

  • Waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22nd September, 2020 to 31st December, 2020  [G.S.R. 573 (E)/ Corrigendum to Notification No. 68/2020 – Central Tax][21st September, 2020]

  • Waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22nd September, 2020 to 31st October, 2020  [G.S.R. 572 (E)/ Corrigendum to Notification No. 67/2020 – Central Tax][21st September, 2020]

  • One time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31st October 2020  [G.S.R. 571 (E)/ Notification No. 66/2020 – Central Tax][21st September, 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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