| GST : NEWS YOU CAN USE - Centre borrows Rs 6,000 cr to compensate GST to 18 domains in first tranche |
2
| >> |
| GST : NEWS YOU CAN USE - Deadline for filing FY19 GST annual returns extended till December 31 |
2
| >> |
| GST : NEWS YOU CAN USE - GST shortfall; FM writes to states, explains Rs 1.1 trn borrowing window |
2
| >> |
| GST : NEWS YOU CAN USE - Liaisoning services by branch of foreign firm to attract GST: Karnataka AAR |
3
| >> |
| GST : STATUTES - Time Limit for Furnishing FORM GSTR-1 by Registered Persons Having Aggregate Turnover of up to 1.5 Crore Rupees Extended—Regarding—Notification No. 74/2020 – Central Tax, dtd. 15-10-2020 [F. No. CBEC 20/06/09/2019-GST] |
4
| >> |
| GST : STATUTES - Time Limit for Furnishing FORM GSTR-1 by Registered Persons Having Aggregate Turnover Exceeding 5 Crore Rupees—Regarding—Notification No 75/2020 – Central Tax, dtd. 15-10-2020 [F. No. CBEC 20/06/09/2019-GST] |
4
| >> |
| GST : STATUTES - Time Limit for Furnishing FORM GSTR-3B Extended—Regarding—Notification No. 76/2020 – Central Tax, dtd. 15-10-2020 [F. No. CBEC 20/06/09/2019-GST] |
5
| >> |
| GST : STATUTES - Amendment in Notification No. 47/2019-Central Tax dated 9th October, 2019—Notification No. 77/2020 - Central Tax, dtd. 15-10-2020 [F. No. 20/06/09/2019-GST] |
6
| >> |
| GST : STATUTES - Amendment in Notification No.12/2017–Central Tax, dated 28th June, 2017—Notification No. 78/2020 – Central Tax, dtd. 15-10-2020 [F. No. CBEC-20/06/09/2019-GST] |
6
| >> |
| GST : STATUTES - Central Goods and Services Tax (Twelveth Amendment) Rules, 2020—Notification No. 79 /2020 – Central Tax, dtd. 15-10-2020 [F. No. CBEC-20/06/09/2019-GST] |
7
| >> |
| GST : STATUTES - Further Amendments in Notification No.12/2017–Central Tax (Rate), dated 28th June, 2017—Notification No. 05/2020 - Central Tax (Rate), dtd. 16-10-2020 [F. No.354/135/2020 -TRU] |
20
| >> |
| GST : STATUTES - Following Amendment in Notification No. 5/2017-Integrated Tax, dated 28th June, 2017—Notification No. 06/2020 – Integrated Tax, dtd. 15-10-2020 [F. No. CBEC-20/06/09/2019-GST] |
21
| >> |
| GST : STATUTES - Further Amendments in Notification No.9/2017-Integrated Tax (Rate), dated 28th June, 2017—Notification No. 05/2020-Integrated Tax (Rate), dtd. 16-10-2020 [F. No.354/135/2020 -TRU] |
22
| >> |
| GST : STATUTES - Further Amendments in Notification No.12/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 05/2020 - Union Territory Tax (Rate), dtd. 16-10-2020 [F. No.354/135/2020 -TRU] |
23
| >> |
| GST : ARTICLES - Attachment of Cash Credit Account Having Debit Balance—Will It Protect Interest of Revenue—CA. SATYADEV PUROHIT |
24
| >> |
| GST : ARTICLES - Can Department Ask Payment of 15% Penalty Without Having Issued a Show Cause Notice—PURNENDU SAHAI |
28
| >> |
| GST : ARTICLES - Whether GTA Services Received from Unregistered Transporter Attract Tax on RCM Basis—S. SWAMINATHAN |
31
| >> |
| GST : ARTICLES - Seizure of Books and Records Both for Disclosed and Undisclosed Places of Business—Validity—AKHILESH KUMAR SAH |
34
| >> |
| GST : BOOK SECTION - Composition Levy under GST |
39
| >> |
| GST : CASE LAW REPORTS - Anonymous v. Aryan Hometec (P) Ltd. (2020) 96 ITPJ (G) 141 (NAPA) |
131
| >> |
| GST : CASE LAW REPORTS - Delhi International Airport Ltd. v. UOI & Ors. (2020) 96 ITPJ (G) 94 (Del-HC) |
88
| >> |
| GST : CASE LAW REPORTS - Director-General of Anti-Profiteering v. Lite Bite Travel Foods (P) Ltd. (2020) 96 ITPJ (G) 145 (NAPA) |
134
| >> |
| GST : CASE LAW REPORTS - Formative Tex Fab v. State of Gujarat (2020) 96 ITPJ (G) 100 (Guj-HC) |
94
| >> |
| GST : CASE LAW REPORTS - Global Enterprises v. Commr. of CGST & Anr. (2020) 96 ITPJ (G) 103 (Del-HC) |
96
| >> |
| GST : CASE LAW REPORTS - Haryana Ayurvedic Drugs Manufacturers Assocication (HADMA) v. CGST & Ors. (2020) 96 ITPJ (G) 93 (P&H-HC) |
87
| >> |
| GST : CASE LAW REPORTS - Haryana Mill Store v. UOI & Ors. (2020) 96 ITPJ (G) 149 (P&H-HC) |
138
| >> |
| GST : CASE LAW REPORTS - Hydrolic Corporation Kerala v. Asstt. State Tax Officer (2020) 96 ITPJ (G) 111 (Ker-HC) |
104
| >> |
| GST : CASE LAW REPORTS - Jagdish Arora & Anr. v. UOI (2020) 96 ITPJ (G) 125 (MP-HC) |
116
| >> |
| GST : CASE LAW REPORTS - Karan Toshniwal v. State of Gujarat (2020) 96 ITPJ (G) 114 (Guj-HC) |
106
| >> |
| GST : CASE LAW REPORTS - Kerala State Screening Committee on Anti-Profiteering v. VTWO Ventures (2020) 96 ITPJ (G) 146 (NAPA) |
135
| >> |
| GST : CASE LAW REPORTS - Kiran Choubey v. State of Gujarat (2020) 96 ITPJ (G) 116 (Guj-HC) |
107
| >> |
| GST : CASE LAW REPORTS - Kishore Wadhwani v. State of M.P. (2020) 96 ITPJ (G) 117 (MP-HC) |
108
| >> |
| GST : CASE LAW REPORTS - Krishna Automobiles v. State of Jharkhand & Ors. (2020) 96 ITPJ (G) 140 (Jhar-HC) |
129
| >> |
| GST : CASE LAW REPORTS - Mahesh Steel Corporation v. UOI & Ors. (2020) 96 ITPJ (G) 137 (P&H-HC) |
127
| >> |
| GST : CASE LAW REPORTS - Nitesh Wadhwani v. State of M.P. (2020) 96 ITPJ (G) 124 (MP-HC) |
115
| >> |
| GST : CASE LAW REPORTS - Pushpak Chauhan v. Harish Bakers & Confectioners (P) Ltd. (2020) 96 ITPJ (G) 142 (NAPA) |
132
| >> |
| GST : CASE LAW REPORTS - RSL Distilleries (P) Ltd. v. UOI & Ors. (2020) 96 ITPJ (G) 153 (P&H-HC) |
142
| >> |
| GST : CASE LAW REPORTS - Sarvshree Sadguru Construction Company v. UOI (2020) 96 ITPJ (G) 95 (All-HC) |
89
| >> |
| GST : CASE LAW REPORTS - Shahil Traders v. State of Gujarat (2020) 96 ITPJ (G) 104 (Guj-HC) |
98
| >> |
| GST : CASE LAW REPORTS - Som Distilleries (P) Ltd. v. Directorate General of GST (Intelligence) & Ors. (2020) 96 ITPJ (G) 98 (MP-HC) |
92
| >> |
| GST : CASE LAW REPORTS - Suresh Kumar P.P. v. Dy. Director (2020) 96 ITPJ (G) 97 (Ker-HC) |
91
| >> |
| GST : CASE LAW REPORTS - Uflix Industries v. UOI & Ors. (2020) 96 ITPJ (G) 99 (Del-HC) |
92
| >> |
| GST : CASE LAW REPORTS - Venkateshvara Logistics Fleetowners and Transport Contractors v. Asstt. Commr. of Central Tax & Central Excise, Customs & Service Tax (2020) 96 ITPJ (G) 112 (Kar-HC) |
105
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Master Minds, In re (2020) 96 ITPJ (SG) 156 (AAR) |
145
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Sri Satya Sai Water Supply Project Board, In re (2020) 96 ITPJ (SG) 177 (AAR) |
165
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Fakir Chand Hazari Lal v. Commr. Trade Tax U.P. (2020) 96 ITPJ (SG) 179 (All-HC) : 2020 TaxPub(VAT) 153 (All-HC) : (2020) 75 GSTR 25 (All) |
167
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Gaurav Contracts Company v. State of Gujarat (2020) 96 ITPJ (SG) 178 (Guj-HC) : 2019 TaxPub(VAT) 338 (Guj-HC) : (2019) 94 KLJ 368 (Guj) |
166
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Harsh v. Joint C.C.T. (2020) 96 ITPJ (SG) 180 (Guj-HC) : 2020 TaxPub(VAT) 161 (Guj-HC) : (2020) 78 GSTR 14 (Guj) |
168
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - IHI Corporation v. State of Gujarat (2020) 96 ITPJ (SG) 180 (Guj-HC) : 2020 TaxPub(VAT) 177 (Guj-HC) |
169
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Shilpa Industries v. State of Gujarat (2020) 96 ITPJ (SG) 182 (Guj-HC) : 2020 TaxPub(VAT) 162 (Guj-HC) : (2020) 78 GSTR 20 (Guj) |
170
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Vivaa Tradecom (P) Ltd. v. State of Gujarat (2020) 96 ITPJ (SG) 181 (Guj-HC) : 2020 TaxPub(VAT) 182 (Guj-HC) |
170
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Sams Property Developers & Hotels (P) Ltd. v. State of Kerala (2020) 96 ITPJ (SG) 184 (Ker-HC) : 2020 TaxPub(VAT) 181 (Ker-HC) |
171
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Atal Bihari Vajpayee Institute, In re (2020) 96 ITPJ (SG) 185 (AAR) |
172
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Atriwal Amusement Park, In re (2020) 96 ITPJ (SG) 195 (AAR) |
182
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Apar Industries Ltd., In re (2020) 96 ITPJ (SG) 213 (AAR) |
199
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Apsara Co-Op. Housing Society Ltd., In re (2020) 96 ITPJ (SG) 205 (AAR) |
192
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Madhurya Chemicals, In re (2020) 96 ITPJ (SG) 206 (AAR) |
193
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Tata Motors Ltd., In re (2020) 96 ITPJ (SG) 214 (AAR) |
200
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Hazari Bagh Builders (P) Ltd., In re (2020) 96 ITPJ (SG) 224 (AAR) |
209
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Global Textile Alliance India (P) Ltd., In re (2020) 96 ITPJ (SG) 226 (AAR) |
211
| >> |
| STATES GST & VAT : ADVANCE RULINGS - Tamil Nadu Generation & Distribution Corporation Ltd., In re (2020) 96 ITPJ (SG) 225 (AAR) |
210
| >> |
| STATES GST & VAT : CASE LAW DIGESTS - Venkateshwara Agencies v. CTO & Anr. (2020) 96 ITPJ (SG) 228 (Mad-HC) : 2020 TaxPub(VAT) 160 (Mad-HC) : (2020) 78 GSTR 8 (Mad) |
213
| >> |
| CUSTOMS : NEWS YOU CAN USE - Exports rise for the first time in seven months, up almost 6% in September |
215
| >> |
| CUSTOMS : STATUTES - Testing of Outside Samples by Revenue Laboratories—Regarding—Circular No.46/2020-Customs, dtd. 15-10-2020 [F.No: 21019/08/2020-Cus(AS)] |
216
| >> |
| CUSTOMS : STATUTES - Contactless Delivery of International Courier Consignments—Regarding—Circular No. 47/2020-Customs, dtd. 20-10-2020 [F. No. 451/13/2020-Cus. V] |
230
| >> |
| CUSTOMS : STATUTES - Manufacturing and Other Operations Undertaken in Bonded Warehouses Under Section 65 of the Customs Act 1962—Regarding—Circular No. 48 /2020-Customs, dtd. 27-10-2020 [F.No:473/03/2015-LC] |
231
| >> |
| CUSTOMS : STATUTES - Further Amendments in Notification No.152/2009-Customs, dated 31st December, 2009—Notification No. 37/2020-Customs, dtd. 20-10-2020 [F. No.354/53/2020-TRU] |
233
| >> |
| CUSTOMS : STATUTES - Exemption to Goods, when Imported Into India Against a Duty Credit Scrip under the RoSL Scheme—Regarding—Notification No. 38/2020-Customs, dtd. 21-10-2020 [F. No. 605/04/2019-DBK (Vol.I)] |
234
| >> |
| CUSTOMS : STATUTES - Further Amendments in Notification No. 31/86-Cus, dated 5th February, 1986—Notification No. 98/2020- Customs (N.T.), dtd. 14-10-2020 F. No. 394/02(77)/2020-Commr.(Inv.-Customs) |
236
| >> |
| CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency and Vice Versa—Regarding—Notification No. 99/2020 - Customs (N.T.), dtd. 15-10-2020 [F.No. 468/01/2020-Cus.V] |
237
| >> |
| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 100/2020-CUSTOMS (N.T.), dtd. 15-10-2020 [F. No. 467/01/2020 -Cus-V] |
238
| >> |
| CUSTOMS : STATUTES - Further Amendments in Notification No. 63/1994-Customs (N.T.), dated 21st November, 1994—Notification No. 101/2020- Customs (N.T.), dtd. 16-10-2020 [F.No.554/01/2018-LC] |
239
| >> |
| CUSTOMS : STATUTES - Appointment of Customs Authority for Advance Rulings, at Delhi and Mumbai—Regarding—Notification No. 102/2020-Customs, dtd. 23-10-2020 [F. No. 450/110/2020-Cus IV] |
241
| >> |
| CUSTOMS : CASE LAW DIGESTS - 3M India Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 259 (Bang-Trib) : 2020 TaxPub(EX) 702 (CESTAT-Bangalore) |
244
| >> |
| CUSTOMS : CASE LAW DIGESTS - B.L. Goyal v. Commissioner of Customs (2020) 96 ITPJ (C) 265 (Del-Trib) : 2020 TaxPub(EX) 712 (CESTAT-NDel) |
250
| >> |
| CUSTOMS : CASE LAW DIGESTS - Bharat Tissues (P) Ltd. v. Commissioner of Customs (2020) 96 ITPJ (C) 258 (Bang-Trib) : 2020 TaxPub(EX) 703 (CESTAT Bangalore) |
243
| >> |
| CUSTOMS : CASE LAW DIGESTS - Burberry International v. Commr. of Cus. (2020) 96 ITPJ (C) 260 (Del-Trib) : 2020 TaxPub(EX) 831 (CESTAT-NDel) |
245
| >> |
| CUSTOMS : CASE LAW DIGESTS - Commissioner of Customs (Imports) v. Trinetra Impex (P) Ltd. (2020) 96 ITPJ (C) 258 (Del-HC) : 2020 TaxPub(EX) 747 (Del-HC) : (2020) 372 ELT 332 (Del) |
244
| >> |
| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Jindal Stainless Ltd. (2020) 96 ITPJ (C) 257 (Del-Trib) : 2020 TaxPub(EX) 832 (CESTAT-NDel) |
242
| >> |
| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. N.C. John and Sons (P) Ltd. (2020) 96 ITPJ (C) 262 (Ker-HC) : 2020 TaxPub(EX) 834 (Ker-HC) |
247
| >> |
| CUSTOMS : CASE LAW DIGESTS - Kumuthamalar Ramachandran v. Jt. Secretary (COFEPOSA) (2020) 96 ITPJ (C) 261 (Mad-HC) : 2020 TaxPub(EX) 704 (Mad-HC) l C26 |
246
| >> |
| CUSTOMS : CASE LAW DIGESTS - Mulchand M. Zaveri v. Commissioner of Customs (2020) 96 ITPJ (C) 263 (Ahm-Trib) : 2020 TaxPub(EX) 758 (CESTAT 'WZ'-Ahd) : (2020) 372 ELT 417 (CESTAT 'WZ'-Ahd) |
248
| >> |
| CUSTOMS : CASE LAW DIGESTS - Neptune Trade Link (P) Ltd. v. CC (2020) 96 ITPJ (C) 264 (Ahm-Trib) : 2020 TaxPub(EX) 835 (CESTAT-Ahd) |
249
| >> |
| CUSTOMS : CASE LAW DIGESTS - Pace India v. Commr. of Cus. (2020) 96 ITPJ (C) 266 (BANG-Trib) : 2020 TaxPub(EX) 759 (CESTAT 'SZ'-Bang) : (2020) 372 ELT 442 (CESTAT 'SZ'-Bang) |
251
| >> |
| CUSTOMS : CASE LAW DIGESTS - Shiroki Auto Components India (P) Ltd. v. CCE & ST (2020) 96 ITPJ (C) 267 (Ahm-Trib) : 2020 TaxPub(EX) 788 (CESTAT-Ahd) |
252
| >> |
| CUSTOMS : CASE LAW DIGESTS - Sova Solar Ltd. v. CCE & ST (2020) 96 ITPJ (C) 257 (Kol-CESTAT) : 2020 TaxPub(EX) 742 (CESTAT-Kol) |
242
| >> |
| CUSTOMS : CASE LAW DIGESTS - UOI v. Manidipa Debroy Chowdhury (2020) 96 ITPJ (C) 261 (Tri-HC) : 2020 TaxPub(EX) 837 (Tripura High Court-HC) |
246
| >> |
| CENTRAL EXCISE : STATUTES - Procedure for Referring Technical/Legal Issues Under the Central Excise & Service Tax for Clarification/Comments—Regarding—Instruction dtd. 19-10-2020 [F. No. 116 /22/2020-CX-3] |
254
| >> |
| CENTRAL EXCISE : STATUTES - Exemption to Goods Specified in the Fourth Schedule of the Act—Regarding—Notification No. 07/2020 – Central Excise, dtd. 21-10-2020 [F. No. 605/04/2019-DBK (Vol.I)] |
255
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - A.R. Trading Company v. Commr. of C. Ex. (Appeals-II) (2020) 96 ITPJ (E) 275 (Bang-Trib) : 2020 TaxPub(EX) 752 (CESTAT 'SZ'-Bang) : (2020) 372 ELT 388 (CESTAT 'SZ'-Bang) |
260
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - Amar Tubes (P) Ltd. v. CCE (2020) 96 ITPJ (E) 273 (Mum-Trib) : 2020 TaxPub(EX) 841 (CESTAT-Mum) |
258
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Wrigley India (P) Ltd. (2020) 96 ITPJ (E) 273 (Chd-Trib) : 2020 TaxPub(EX) 745 (CESTAT-Chd) |
257
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - Saera Electric Auto (P) Ltd. v. Commr. of C. Ex. & S.T. (2020) 96 ITPJ (E) 274 (Chan-Trib) : 2020 TaxPub(EX) 760 (CESTAT, Regional Bench Chandigarh) : (2020) 372 ELT 452 (CESTAT, Regional Bench Chandigarh) |
259
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - Sova Solar Ltd. v. CCE & ST (2020) 96 ITPJ (E) 275 (Kol-CESTAT) : 2020 TaxPub(EX) 742 (CESTAT-Kol) |
259
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - Spring Dells v. Commr. of CGST (2020) 96 ITPJ (E) 273 (New Del-Trib) : 2020 TaxPub(EX) 743 (CESTAT-NDel) |
257
| >> |
| CENTRAL EXCISE : CASE LAW DIGESTS - Tata Steel Ltd. v. CCE & ST (2020) 96 ITPJ (E) 276 (Kol-Trib) : 2020 TaxPub(EX) 800 (CESTAT-Kol) |
260
| >> |