| GST : NEWS YOU CAN USE - GST Network makes annual returns available online for composition dealers |
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| GST : NEWS YOU CAN USE - GSTN plans to send statement of liability shown in sales return via email |
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| GST : NEWS YOU CAN USE - GST rates can be reduced further once tax base increases: Finance Secretary |
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| GST : ARTICLES - ITC Ledger Debited While Claiming Refund—No Refund in Cash—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - E-invoicing Under GST—DIVYA RATHI |
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| GST : ARTICLES - Remuneration Paid to Directors—Applicability of Reverse Charge—CMA SUDHA RANI V |
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| GST : CASE LAW REPORTS - A.K. Oversees v. State of U.P. & Ors. (2020) 94 ITPJ (G) 619 (All-HC) |
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| GST : CASE LAW REPORTS - Abbott Healthcare (P) Ltd. v. Commr. of State Tax (2020) 94 ITPJ (G) 555 (Ker-HC) |
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| GST : CASE LAW REPORTS - Anandbhavan Properties (P) Ltd. v. UOI (2020) 94 ITPJ (G) 574 (Kar-HC) |
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| GST : CASE LAW REPORTS - Bharat Raj Punj v. CGST (2020) 94 ITPJ (G) 622 (Raj-HC) |
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| GST : CASE LAW REPORTS - Bharatkumar Parambhai Chaudhari v. State of Gujarat (2020) 94 ITPJ (G) 614 (Guj-HC) |
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| GST : CASE LAW REPORTS - Bhushan Power & Steel Ltd. v. ACST & E (2020) 94 ITPJ (G) 590 (HP) |
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| GST : CASE LAW REPORTS - DPK Engineers (P) Ltd. v. UOI (2020) 94 ITPJ (G) 582 (Kar-HC) |
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| GST : CASE LAW REPORTS - Gaurav Jindal v. UOI & Anr. (2020) 94 ITPJ (G) 620 (All-HC) |
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| GST : CASE LAW REPORTS - Gautam Semwal v. Revital Reality (P) Ltd. (2020) 94 ITPJ (G) 640 (NAA) |
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| GST : CASE LAW REPORTS - Hanuman Trading Co. v. State of Gujarat (2020) 94 ITPJ (G) 601 (Guj-HC) |
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| GST : CASE LAW REPORTS - Indian Hume Pipe Co. Ltd. v. Government of Tamil Nadu (2020) 94 ITPJ (G) 550 (Mad-HC) |
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| GST : CASE LAW REPORTS - Jai Baba Amarnath Industries v. State of U.P. & Ors. (2020) 94 ITPJ (G) 584 (All-HC) |
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| GST : CASE LAW REPORTS - Jakap Metind (P) Ltd. v. UOI (2020) 94 ITPJ (G) 624 (Guj-HC) |
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| GST : CASE LAW REPORTS - Juwi India Renewable Energies (P) Ltd. v. UOI (2020) 94 ITPJ (G) 634 (Kar-HC) |
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| GST : CASE LAW REPORTS - K.S. Arecanut Stores v. State of Karnataka & Ors. (2020) 94 ITPJ (G) 587 (Kar-HC) |
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| GST : CASE LAW REPORTS - Larsen & Toubro Ltd. v. ASTO (2020) 94 ITPJ (G) 606 (Ker-HC) |
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| GST : CASE LAW REPORTS - Mangal Commercial (P) Ltd. v. UOI (2020) 94 ITPJ (G) 635 (CHG-HC) |
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| GST : CASE LAW REPORTS - Mono Steel (India) Ltd. v. State of Gujarat (2020) 94 ITPJ (G) 575 (Guj-HC) |
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| GST : CASE LAW REPORTS - Moon Traders v. State of Gujarat (2020) 94 ITPJ (G) 609 (Guj-HC) |
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| GST : CASE LAW REPORTS - Nathalal Maganlal Chauhan v. State of Gujarat (2020) 94 ITPJ (G) 566 (Guj-HC) |
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| GST : CASE LAW REPORTS - National Anti-Profiteering Authority v. Hardcastle Restaurants (P) Ltd. & Ors. (2020) 94 ITPJ (G) 669 (SC) |
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| GST : CASE LAW REPORTS - National Plywood Industries Ltd. v. UOI & Anr. (2020) 94 ITPJ (G) 561 (Gau-HC) |
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| GST : CASE LAW REPORTS - Neva Plantation (P) Ltd. v. ACSTE (2020) 94 ITPJ (G) 589 (HP) |
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| GST : CASE LAW REPORTS - Pinnacle Motor Works (P) Ltd. v. State Tax Officer (2020) 94 ITPJ (G) 563 (Ker-HC) |
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| GST : CASE LAW REPORTS - Rahul Sharma v. Samsung India Electronics (P) Ltd. (2020) 94 ITPJ (G) 651 (NAPA) |
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| GST : CASE LAW REPORTS - RR India (P) Ltd. v. UOI & Ors. (2020) 94 ITPJ (G) 570 (Del-HC) |
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| GST : CASE LAW REPORTS - Santha Sivaram v. Virgo Properties (P) Ltd. (2020) 94 ITPJ (G) 670 (NAPA) |
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| GST : CASE LAW REPORTS - V.N. Mehta & Co. v. Asstt. Commr. (2020) 94 ITPJ (G) 567 (Mad-HC) |
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| STATES GST & VAT : ADVANCE RULINGS - In re: Metro Aluminium (2020) 94 ITPJ (SG) 672 (AAR) |
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| CENTRAL SALES TAX : CASE LAW DIGESTS - J.K. Cement Ltd. v. State of Gujarat (2020) 94 ITPJ (SG) 675 (Guj-HC) : 2020 TaxPub(VAT) 60 (Guj-HC) |
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| STATES GST & VAT : ADVANCE RULINGS - Chromachemie Laboratory (P) Ltd., In re (2020) 94 ITPJ (SG) 676 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - International Flower Auction Bangalore Ltd., In re (2020) 94 ITPJ (SG) 687 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Karnataka Co-Operative Milk Producers Federation Ltd., In re (2020) 94 ITPJ (SG) 696 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Pattabi Enterprises, In re (2020) 94 ITPJ (SG) 701 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - MCP Enterprises v. State of Kerala (2020) 94 ITPJ (SG) 711 (Ker-HC) : 2020 TaxPub(VAT) 48 (Ker-HC) : (2020) 74 GSTR 103 (Ker) |
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| STATES GST & VAT : ADVANCE RULINGS - Anju Kushal Jain, In re (2020) 94 ITPJ (SG) 719 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Chowgule Industries (P) Ltd., In re (2020) 94 ITPJ (SG) 712 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Rotary Club of Mumbai Nariman Point, In re (2020) 94 ITPJ (SG) 723 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Sun Pharmaceutical Industries Ltd., In re (2020) 94 ITPJ (SG) 723 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - United Projects v. State of Maharashtra & Ors. (2020) 94 ITPJ (SG) 723 (Bom-HC) : 2020 TaxPub(VAT) 31 (Bom-HC) : (2020) 73 GSTR 202 (Bom) |
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| STATES GST & VAT : ADVANCE RULINGS - Crown Tours & Travels, In re (2020) 94 ITPJ (SG) 725 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - JVS Foods (P) Ltd., In re (2020) 94 ITPJ (SG) 732 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Automative Components Technology India (P) Ltd., In re (2020) 94 ITPJ (SG) 734 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Electroplating & Metal Finishers, In re (2020) 94 ITPJ (SG) 741 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Padmavathi Hospitality & Facilities Management Service, In re (2020) 94 ITPJ (SG) 742 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Lakshmi Graha Enterprises v. CTO (2020) 94 ITPJ (SG) 743 (Mad-HC) : 2020 TaxPub(VAT) 62 (Mad-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Paranthaman Rock Drills v. CTO (FAC), Tiruchengode (Town), Tiruchengode & Anr. (2020) 94 ITPJ (SG) 744 (Mad-HC) : 2020 TaxPub(VAT) 30 (Mad-HC) : (2020) 73 GSTR 168 (Mad) |
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| STATES GST & VAT : CASE LAW DIGESTS - Sudirman Paper (P) Ltd., v. STO (2020) 94 ITPJ (SG) 743 (Mad-HC) : 2020 TaxPub(VAT) 33 (Mad-HC) : (2020) 73 GSTR 231 (Mad) |
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| STATES GST & VAT : ADVANCE RULINGS - Dabur India Ltd., In re (2020) 94 ITPJ (SG) 746 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Lucents Technologies v. CTT & Ors. (2020) 94 ITPJ (SG) 753 (All-HC) : 2020 TaxPub(VAT) 63 (All-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Skol Breweries Ltd. v. CCT (2020) 94 ITPJ (SG) 754 (All-HC) : 2020 TaxPub(VAT) 23 (All-HC) : (2020) 32 GSTL 347 (All) |
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| STATES GST & VAT : ADVANCE RULINGS - G.B. Pant University of Agriculture and Technology. In re (2020) 94 ITPJ (SG) 755 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Ishan Resins & Paints Ltd., In re (2020) 94 ITPJ (SG) 759 (AAR) |
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| CUSTOMS : NEWS YOU CAN USE - Govt imposes restrictions on public procurement from China, neighbours |
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| CUSTOMS : STATUTES - Regulation of Import of Livestock Products and Livestock Importation Act, 1898 and Amendments made from time to time—Revised Testing Requirement—Reg.—Instruction No. 13/2020-Customs, dtd. 20-7-2020 [F.No.401/21/2020-Cus.III] |
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| CUSTOMS : STATUTES - Rate of exchange for conversion of each of the foreign currencies into Indian currency and vice versa—Notification No. 59/2020-Customs (N.T.), dtd. 16-7-2020 [F.No. 468/01/2020-Cus.V] |
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| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001-Regarding—Notification No. 60/2020-Customs (N.T.), dtd. 23-7-2020 [F. No. 467/01/2020-Cus-V] |
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| CUSTOMS : STATUTES - Amendment in Notification No. 66/2016-Customs (N.T), dated: 14th May, 2016—Notification No. 61/2020-Customs (N.T), dtd. 27-7-2020 (F.No.473/04/2020-LC) |
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| CUSTOMS : STATUTES - Amendments Notification No. 36/2001-Customs (N.T.), dated:3rd August, 2001—Notification No. 62/2020-Customs (N.T.), dtd. 27-7-2020 [F. No. 467/01/2020 -Cus-V] |
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| CUSTOMS : STATUTES - Continuation of anti-dumping duty on imports of ‘Fluoroelastomers (FKM)’ originating in or exported from China PR-Regarding—Notification No. 19/2020 -Customs (ADD), dtd. 21-7-2020 [F. No. 354/10/2019-TRU] |
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| CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on ‘Aniline or Aniline oil’ originating in or exported from China PR- Regarding—Notification No. 20/2020-CUSTOMS (ADD), dtd. 29-7-2020 [F.No. 354/80/2020 –TRU] |
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| CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on Digital Offset Printing Plates” originating in, or exported from People’s Republic of China, Japan, Korea RP, Taiwan and Vietnam—Notification No. 21/2020-Customs (ADD), dtd. 29-7-2020 |
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| CUSTOMS : STATUTES - Continuation of safeguard duty on imports of “Solar Cells whether or not assembled in modules or panels-Regarding—Notification No. 02/2020-Customs (SG), dtd. 29-7-2020 [F.No. 354/31/2018-TRU (pt.3)] |
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| CUSTOMS : CASE LAW DIGESTS - Babu John v. Commr. of Cus. (2020) 94 ITPJ (C) 788 (Bang-Trb) : 2020 TaxPub(EX) 161 (CESTAT 'SZ'-Bang) : (2020) 371 ELT 305 (CESTAT 'SZ'-Bang) |
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| CUSTOMS : CASE LAW DIGESTS - Commr. of CE, Cus. & ST v. Gopal Prasad (2020) 94 ITPJ (C) 797 (Pat-HC) : 2020 TaxPub(EX) 151 (Pat-HC) : (2020) 371 ELT 243 (Pat) |
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. B.E. Office Automation Products (P) Ltd. (Vice-Versa) (2020) 94 ITPJ (C) 794 (Chd-Trib) : 2020 TaxPub(EX) 133 (CESTAT, Regional Bench Chandigarh) : (2020) 371 ELT 592 (CESTAT, Regional Bench Chandigarh) |
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. MMTC Ltd. (2020) 94 ITPJ (C) 788 (Hyd-Trib) : 2020 TaxPub(EX) 157 (CESTAT-Hyd) : (2020) 371 ELT 289 (CESTAT-Hyd) |
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| CUSTOMS : CASE LAW DIGESTS - Directorate of Revenue Intelligence v. Faizal K. (2020) 94 ITPJ (C) 791 (Ker-HC) : 2020 TaxPub(EX) 149 (Ker-HC) : (2020) 371 ELT 227 (Ker) |
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| CUSTOMS : CASE LAW DIGESTS - Fomento Resources (P) Ltd. v. UOI (2020) 94 ITPJ (C) 795 (Bom-HC) : 2020 TaxPub(EX) 75 (Bom-HC) : (2019) 367 ELT 897 (Bom) |
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| CUSTOMS : CASE LAW DIGESTS - Ganpat Rai Shri Ram & Company v. Commr. of Cus. (Port) (2020) 94 ITPJ (C) 791 (Kol-Trib) : 2020 TaxPub(EX) 134 (CESTAT 'EZ'-Kol) : (2020) 371 ELT 601 (CESTAT 'EZ'-Kol) |
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| CUSTOMS : CASE LAW DIGESTS - Granules India Ltd. v. UOI & Ors. (2020) 94 ITPJ (C) 800 (SC) : 2020 TaxPub(EX) 106 (SC) : (2020) 371 ELT 436 (SC) |
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| CUSTOMS : CASE LAW DIGESTS - Indian Oil Corporation Ltd. v. Central Board of Excise & Customs (Drawback Division) (2020) 94 ITPJ © 800 (Pat-HC) : 2020 TaxPub(EX) 107 (Pat-HC) : (2020) 371 ELT 448 (Pat) |
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| CUSTOMS : CASE LAW DIGESTS - International Seaport Dredging Ltd. v. Commr. of Customs (2020) 94 ITPJ (C) 799 (Chen-Trib) : 2020 TaxPub(EX) 114 (CESTAT 'SZ'-Chenn) : (2020) 371 ELT 529 (CESTAT 'SZ'-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Jtekt Sona Automotive India Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 801 (Del-Trib) : 2020 TaxPub(EX) 158 (CESTAT-Del) : (2020) 371 ELT 293 (CESTAT-Del) |
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| CUSTOMS : CASE LAW DIGESTS - M Phone Electronics & Technologies (P) Ltd. v CC, Cochin (2020) 94 ITPJ (C) 792 (Bang-Trib) : 2020 TaxPub(EX) 140 (Mad-HC) : (2020) 371 ELT 180 (Mad) |
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| CUSTOMS : CASE LAW DIGESTS - M Phone Electronics & Technologies (P) Ltd. v CC, Cochin (2020) 94 ITPJ (C) 795 (Bang-Trib) : 2020 TaxPub(EX) 136 (CESTAT 'SZ'-Bang) : (2020) 371 ELT 608 (CESTAT 'SZ'-Bang) |
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| CUSTOMS : CASE LAW DIGESTS - Naushie Exports v. Cus. & C.E. Settlement Commission (2020) 94 ITPJ (C) 798 (Mad-HC) : 2020 TaxPub(EX) 150 (Mad-HC) : (2020) 371 ELT 229 (Mad) |
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| CUSTOMS : CASE LAW DIGESTS - S.R. Polyvinyl Ltd. v. Commr. of Cus., ICD TKD (2020) 94 ITPJ (C) 790 (Del-HC) : 2020 TaxPub(EX) 156 (Del-HC) : (2020) 371 ELT 283 (Del) |
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| CUSTOMS : CASE LAW DIGESTS - Samir Saha v. Commr. of Cus. (Preventive) (2020) 94 ITPJ (C) 793 (SHAI-HC) : 2020 TaxPub(EX) 142 (Meghalaya High Court-HC) : (2020) 371 ELT 189 (Meghalaya High Court) |
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| CUSTOMS : CASE LAW DIGESTS - Satron v. Commr. of Cus. (Imports) (2020) 94 ITPJ (C) 796 (Mum-Trib) : 2020 TaxPub(EX) 127 (CESTAT 'WZ'-Mum) : (2020) 371 ELT 565 (CESTAT 'WZ'-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Shailesh Jariwala v. Commr. of Cus. (Seaport-Export) (2020) 94 ITPJ (C) 798 (Mad-HC) : 2020 TaxPub(EX) 109 (Mad-HC) : (2020) 371 ELT 466 (Mad) |
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| CUSTOMS : CASE LAW DIGESTS - T.R.L. Krosaki Refractories Ltd. v. Commr. of Cus. & ST (2020) 94 ITPJ (C) 789 (Hyd-Trib) : 2020 TaxPub(EX) 128 (CESTAT-Hyd) : (2020) 371 ELT 569 (CESTAT-Hyd) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Andhra Pradesh Granite (Midwest) (P) Ltd. v. CCT (2020) 94 ITPJ (E) 811 (Hyd-Trib) : 2020 TaxPub(EX) 236 (CESTAT Hyderabad) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Asian Paints Ltd. v. CCE & ST (2020) 94 ITPJ (E) 810 (Ahm-Trib) : 2020 TaxPub(EX) 237 (CESTAT Ahmedabad) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - B.R. Agrotech Ltd. v. Commr. of C.E. & S.T. (2020) 94 ITPJ (E) 804 (Chan-Trib) : 2020 TaxPub(EX) 239 (CESTAT Chandigarh) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Baburam Premchand v. CCE. (Adjudication) (2020) 94 ITPJ (E) 807 (Judicature-HC-Mad-Trib) : 2020 TaxPub(EX) 143 (Mad-HC) : (2020) 371 ELT 194 (Mad) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of C. Ex. & ST v. Nangalamal Sugar Complex (2020) 94 ITPJ (E) 812 (Del-HC) : 2020 TaxPub(EX) 112 (Del-HC) : (2020) 371 ELT 501 (Del) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of Central Excise v. Jindal Nickel & Alloys Ltd. (2020) 94 ITPJ (E) 804 (Del-HC) : 2020 TaxPub(EX) 176 (Del-HC) : (2020) 371 ELT 661 (Del) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of Central Goods & Ser. Tax v. International Tobacco Co. Ltd. (2020) 94 ITPJ (E) 808 (Judicature-HC)(All-Bench : 2020 TaxPub(EX) 110 (All-HC) : (2020) 371 ELT 470 (All) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Dee Kay Exports v. UOI & Ors. (2020) 94 ITPJ (E) 806 (P&H-HC) : 2020 TaxPub(EX) 144 (P&H-HC) : (2020) 371 ELT 200 (P&H) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Mahindra & Mahindra Ltd. v. CCE (2020) 94 ITPJ (E) 811 (Judicature-Bom-Trib) : 2020 TaxPub(EX) 111 (Bom-HC) : (2020) 371 ELT 481 (Bom) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Mallikarjun Lingappa Pujari v. Asstt. Commr. of C.E. & S.T. (2020) 94 ITPJ (E) 805 (Kar-HC) : 2020 TaxPub(EX) 203 (Karn-HC) : (2020) 371 ELT 345 (Karn) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Meghmani Organics Ltd. v. Commr. of C.E. (2020) 94 ITPJ (E) 807 (Ahm-Trib) : 2020 TaxPub(EX) 164 (CESTAT 'WZ'-Ahd) : (2020) 371 ELT 318 (CESTAT 'WZ'-Ahd) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Orient Micro Abrasives Ltd. v. UOI & Anr. (2020) 94 ITPJ (E) 805 (Del-HC) : 2020 TaxPub(EX) 212 (Del-HC) : (2020) 371 ELT 380 (Del) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Stanadyne Amalgamations (P) Ltd. v. CCE (2020) 94 ITPJ (E) 809 (Mad-HC) : 2020 TaxPub(EX) 98 (Mad-HC) : (2019) 29 GSTL 605 (Mad) |
258
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| CENTRAL EXCISE : CASE LAW DIGESTS - Sunil Alcop Industry v. CCE & ST (2020) 94 ITPJ (E) 809 (Del-Trib) : 2020 TaxPub(EX) 167 (CESTAT-Del) : (2020) 33 GSTL 428 (CESTAT-Del) |
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