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ITPJ Vol-96 Issue-3, 05 Dec 2020
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GST : NEWS YOU CAN USE - No extra load on taxpayer for GST turnover shown in form 26AS; Revenue dept 2 >>   
GST : NEWS YOU CAN USE - Telangana opts for Option 1 to meet GST shortfall, joins 22 other states 2 >>   
GST : NEWS YOU CAN USE - GST not a perfect system, requires changes, rate rationalisation; N.K. Singh 3 >>   
GST : NEWS YOU CAN USE - Fake invoice issue: GST Council law panel urges Aadhaar-like registration 3 >>   
GST : STATUTES - Quarterly Return Monthly Payment Scheme—Regarding—Circular No. 143/13/2020-GST, dtd. 10-11-2020 [CBEC-20/01/08/2020–GST] 4 >>   
GST : STATUTES - Provisions of Section 97 Effective From 10th November, 2020—Notification No. 81/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] 10 >>   
GST : STATUTES - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020—Notification No. 82 /2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC-20/06/09/2019-GST] 10 >>   
GST : STATUTES - Corrigendum to Notification No. 82/2020-Central Tax, dated 10th November, 2020—Corrigendum, dtd. 13-11-2020 [F. No. CBEC-20/06/04/2020-GST] 22 >>   
GST : STATUTES - Extention of the Time Limit for Furnishing Details of Outward Supplies in Form GSTR-1—Notification No. 83/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] 22 >>   
GST : STATUTES - Filing of Form GSTR-1 on Quarterly Basis—Regarding—Notification No. 84/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] 23 >>   
GST : STATUTES - Registered Persons Following the Special Procedure to Deposit Tax Pay the Tax in a Particular Manner—Notification No. 85/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] 24 >>   
GST : STATUTES - Notification No. 76/2020-Central Tax, dated 15th October, 2020—Rescinded—Notification No. 86/2020 – Central Tax, dtd. 10-11-2020 [F. No. CBEC 20/06/04/2020-GST] 25 >>   
GST : STATUTES - Corrigendum to Notification No. 86/2020-Central Tax, dated 10th November, 2020—Corrigendum, dtd. 13-11-2020 [F. No. CBEC-20/06/04/2020-GST] 25 >>   
GST : STATUTES - Extention of Time Limit for Furnishing Declaration in Form GST ITC-04—Regarding—Notification No. 87/2020 – Central Tax, dtd. 10-11-2020 [F.No. CBEC 20/06/04/2020-GST] 25 >>   
GST : STATUTES - Further Amendments in Notification No. 13/2020–Central Tax, dated 21st March, 2020—Notification No. 88/2020 – Central Tax, dtd. 10-11-2020 [F. No.CBEC-20/06/04/2020-GST] 26 >>   
GST : ARTICLES - Job Work Under GST—Some Important Aspects—CA. SATYADEV PUROHIT 27 >>   
GST : ARTICLES - GST: Is it Really a Good and Simple Tax?—GOPAL SONIKA 32 >>   
GST : ARTICLES - Know Your Supplier Under GST—VIKAS AGARWAL 39 >>   
GST : ARTICLES - Health Care Service—Some Important Issues—PURNENDU SAHAI 41 >>   
GST : QUERY AND REPLY - Can Registered Dealer Purchase Taxable Goods From an Unregistered Dealer Outside the State 46 >>   
GST : BOOK SECTION - GST Audit 47 >>   
GST : CASE LAW REPORTS - Anjani Impex v. State of Gujarat (2020) 96 ITPJ (G) 684 (Guj-HC)  126 >>   
GST : CASE LAW REPORTS - Asharaf Ali K.H. v. Asstt. STO (2020) 96 ITPJ (G) 704 (Ker-HC)  144 >>   
GST : CASE LAW REPORTS - Ashok Kumar v. Commr. CGST & CE (2020) 96 ITPJ (G) 713 (Bom-HC)  152 >>   
GST : CASE LAW REPORTS - Bell Granito Ceramica Ltd. v. UOI (2020) 96 ITPJ (G) 695 (Guj-HC) 136 >>   
GST : CASE LAW REPORTS - Britannia Industries Ltd. v. UOI (2020) 96 ITPJ (G) 683 (Guj-HC)  125 >>   
GST : CASE LAW REPORTS - Commr., CGST v. Amit Kumar Jain (2020) 96 ITPJ (G) 714 (Patiala-House-C)  153 >>   
GST : CASE LAW REPORTS - Gujarat State Petronet Ltd. v. UOI (2020) 96 ITPJ (G) 697 (Guj-HC)  138 >>   
GST : CASE LAW REPORTS - Hindustan Trading v. State of Gujarat (2020) 96 ITPJ (G) 706 (Guj-HC)  146 >>   
GST : CASE LAW REPORTS - Khushi Sarees v. State of Gujarat (2020) 96 ITPJ (G) 694 (Guj-HC) 135 >>   
GST : CASE LAW REPORTS - Kun United Motors (P) Ltd. v. Asstt. CCT (2020) 96 ITPJ (G) 720 (AP-HC) 158 >>   
GST : CASE LAW REPORTS - M. Srinivas v. PVR Ltd. (2020) 96 ITPJ (G) 729 (NAPA) 167 >>   
GST : CASE LAW REPORTS - Pawan Kumar v. S3 Buildwell LLP (2020) 96 ITPJ (G) 725 (NAPA)  164 >>   
GST : CASE LAW REPORTS - Pr. Commr. v. Shiva Parvathi Theatre 70 MM (2020) 96 ITPJ (G) 727 (NAPA) 166 >>   
GST : CASE LAW REPORTS - Ranjit Singh v. State of Haryana (2020) 96 ITPJ (G) 711 (P&H-HC) 151 >>   
GST : CASE LAW REPORTS - Ravi Nandan v. State of Punjab (2020) 96 ITPJ (G) 708 (P&H-HC) 147 >>   
GST : CASE LAW REPORTS - Sotheby's Art Services (I) (P) Ltd. v. UOI (2020) 96 ITPJ (G) 715 (Bom-HC)  154 >>   
GST : CASE LAW REPORTS - Sushil Kumar v. State of Punjab (2020) 96 ITPJ (G) 712 (P&H-HC)  151 >>   
GST : CASE LAW REPORTS - The Secretary to Govt., Department of Finance v. K.S. Arcanut Stores (2020) 96 ITPJ (G) 698 (Kar-HC)  139 >>   
GST : CASE LAW REPORTS - Vasantbhai Bhikabhai Patel v. Shree Infra (2020) 96 ITPJ (G) 730 (NAPA)  168 >>   
STATES GST & VAT : ADVANCE RULINGS - In Re : Omsai Professional Detective and Security Services (P) Ltd. (2020) 96 ITPJ (SG) 732 (AAR) 170 >>   
STATES GST & VAT : CASE LAW DIGESTS - Shivshankar Solvent Extraction (P) Ltd. v. Commr. of Commercial Tax (2020) 96 ITPJ (SG) 734 (CHT-HC) : 2020 TaxPub(VAT) 113 (Chhatt-HC) 171 >>   
STATES GST & VAT : ADVANCE RULINGS - Educational Initiative (P) Ltd., In re (2020) 96 ITPJ (SG) 735 (AAR) 172 >>   
STATES GST & VAT : ADVANCE RULINGS - Giriraj Quarry Works, In re (2020) 96 ITPJ (SG) 735 (AAR) 172 >>   
STATES GST & VAT : ADVANCE RULINGS - Gnanaganga Gruha Nirmana Sahakara Sangha Niyamitha, In re (2020) 96 ITPJ (SG) 737 (AAR) 174 >>   
STATES GST & VAT : ADVANCE RULINGS - Informatics Publishing Ltd., In re (2020) 96 ITPJ (SG) 747 (AAR) 183 >>   
STATES GST & VAT : ADVANCE RULINGS - Karnataka Food & Civil Supplies Corporation, In re (2020) 96 ITPJ (SG) 748 (AAR) 184 >>   
STATES GST & VAT : CASE LAW DIGESTS - AAF India (P) Ltd. v. KBR Industries (2020) 96 ITPJ (SG) 754 (Karn-HC) : 2020 TaxPub(VAT) 206 (Karn-HC) 190 >>   
STATES GST & VAT : CASE LAW DIGESTS - Sri Lakshmi Vinayaka Graphics v. State of Karnataka & Ors. (2020) 96 ITPJ (SG) 753 (Kar-Trib) : 2020 TaxPub(VAT) 144 (Karn-AT) : (2020) 96 KLJ 385 (Karn-AT) 189 >>   
STATES GST & VAT : ADVANCE RULINGS - Cochin Port Trust, In re (2020) 96 ITPJ (SG) 755 (AAR) 191 >>   
STATES GST & VAT : ADVANCE RULINGS - Habitat Technology Group, In re (2020) 96 ITPJ (SG) 756 (AAR) 192 >>   
STATES GST & VAT : ADVANCE RULINGS - Kochi Metro Rail Ltd., In re (2020) 96 ITPJ (SG) 757 (AAR) 193 >>   
STATES GST & VAT : ADVANCE RULINGS - Logic Management Training Institutes (P) Ltd., In re (2020) 96 ITPJ (SG) 758 (AAR) 194 >>   
STATES GST & VAT : ADVANCE RULINGS - Las Palmas Co-Op. Housing Society, In re (2020) 96 ITPJ (SG) 761 (AAR) 197 >>   
STATES GST & VAT : ADVANCE RULINGS - Vilas Chandanmal Gandhi, In re (2020) 96 ITPJ (SG) 761 (AAR) 197 >>   
STATES GST & VAT : CASE LAW DIGESTS - New Phaltan Sugar Works Distillery Division Ltd. v. State of Maharashtra & Ors. (2020) 96 ITPJ (SG) 762 (Bom-HC) : 2020 TaxPub(VAT) 210 (Bom-HC) 198 >>   
STATES GST & VAT : ADVANCE RULINGS - Daicel Chiral Technologies (India) (P) Ltd., In re (2020) 96 ITPJ (SG) 764 (AAR) 199 >>   
STATES GST & VAT : ADVANCE RULINGS - In re : Newtown Kolkata Development Authority (2020) 96 ITPJ (SG) 765 (AAR) 200 >>   
CUSTOMS : NEWS YOU CAN USE - Exports show signs of improvement, up 22.47% during November 1-7: Official 206 >>   
CUSTOMS : STATUTES - Clarifications Regarding Availment of Exemption on Temporary Import of Durable Containers—Regarding—Circular No. 51/2020-Customs, dtd. 20-11-2020 [F. No. 450/41/2005-Cus IV] 207 >>   
CUSTOMS : STATUTES - Clarification on Export of Gems and Jewellery Through Courier Mode-Regarding—Circular No. 52/2020-Customs, dtd. 27-11-2020 [F.No. 455/03/2020-Cus.V] 209 >>   
CUSTOMS : STATUTES - Imports From North Korea (KP)/Exports to North Korea(KP)—Regarding—Instruction No. 19/2020-Customs, dtd. 18-11-2020 [F. No.450/88/2016-Cus-IV] 210 >>   
CUSTOMS : STATUTES - Further amendment in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 42/2020-Customs, dtd. 11-11-2020 [F.No.354/20/2017-TRU (Pt.II)] 210 >>   
CUSTOMS : STATUTES - Further Amendment in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 43/2020-Customs, dtd. 26-11-2020 [F. No. 356/06/2018-TRU] 211 >>   
CUSTOMS : STATUTES - CUSTOMS : STATUTES - Amendment in Notification No.105/2020-CUSTOMS (N.T.), dated 5th November, 2020—Notification No. 106/2020 - Customs (N.T.), dtd. 12-11-2020 [F.No.468/01/2020-Cus.V] 212 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 107/2020-Customs (N.T.), dtd. 13-11-2020 [F. No. 467/01/2020 -Cus-V] 212 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and Vice Versa—Notification No. 108/2020 - Customs (N.T.), dtd. 19-11-2020 [F.No. 468/01/2020-Cus.V] 214 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 109/2020-Customs (N.T.), dtd. 27-11-2020 [F. No. 467/01/2020 -Cus-V] 215 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of “Flax Fabric”—Notification No. 35/2020-Customs (ADD), dtd. 10-11-2020 [F.No. 354/62/2009-TRU (Pt. II)] 217 >>   
CUSTOMS : STATUTES - Revocation of Anti-Dumping Duty Imposed on “Acrylic Fibre—Notification No. 36/2020-Customs (ADD), dtd. 11-11-2020 [F. No. 354/126/2020–TRU] 220 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Import of Clear Float Glass—Notification No. 37/2020-Customs (ADD), dtd. 11-11-2020 [F.No. 354/ 127/2020-TRU] 220 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of ‘Phthalic Anhydride’—Notification No. 38/2020-Customs (ADD), dtd. 19-11-2020 [F. No. 354/ 39/2015-TRU(Pt-I)] 222 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on All Fully Drawn or Fully Oriented Yarn/Spin Draw Yarn/Flat Yarn of Polyester—Notification No. 39/2020-Customs (ADD), dtd. 26-11-2020 [F.No.354/29/2009-TRU (Pt-II)] 223 >>   
CUSTOMS : STATUTES - Imposition of Anti-Dumping Duty on Imports of Fluoroelastomers—Notification No. 40/2020-Customs (ADD), dtd. 27-11-2020 [F. No. 354/ 10/2019-TRU] 224 >>   
CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Imports of Front Axle Beam and Steering Knuckles Meant for Heavy and Medium Commercial Vehicles—Regarding—Notification No. 41/2020-Customs (ADD), dtd. 27-11-2020 [F. No. 354/1I8/20O9-TRU (Pt. II)] 226 >>   
CUSTOMS : STATUTES - Appointment of Officers as a Common Adjudicating Authority—Regarding—Notification No. 58/2020-Customs (N.T./CAA/DRI), dtd. 17-11-2020 [F. No. DRI/HQ-CI/50D/CAA-39/2020] 227 >>   
CUSTOMS : STATUTES - Appointment of Officers as a Common Adjudicating Authority—Regarding—Notification No. 59/2020-Customs (N.T./CAA/DRI), dtd. 19-11-2020 [F. No. DRI/HQ-CI/50D/CAA-40/2020] 230 >>   
CUSTOMS : STATUTES - Appointment of Officers as a Common Adjudicating Authority—Regarding—Notification No. 60/2020-Customs (N.T./CAA/DRI), dtd. 19-11-2020 [F. No. DRI/HQ-CI/50D/CAA-41/2020] 239 >>   
CUSTOMS : STATUTES - Appointment of Officers as a Common Adjudicating Authority—Regarding—Notification No. 61/2020-Customs (N.T./CAA/DRI), dtd. 19-11-2020 [F. No. DRI/HQ-CI/50D/CAA-43/2020] 240 >>   
CUSTOMS : CASE LAW DIGESTS - Amanullah v. Commr. of Cus. (General) (2020) 96 ITPJ (C) 818 (Del-Trib) : 2020 TaxPub(EX) 787 (CESTAT-NDel)  248 >>   
CUSTOMS : CASE LAW DIGESTS - Batra Jay v. C.C. (2020) 96 ITPJ (C) 816 (Ahm-Trib) : 2020 TaxPub(EX) 706 (CESTAT Ahmedabad)  246 >>   
CUSTOMS : CASE LAW DIGESTS - Green India Enterprises v. Commr. of Cus. (A) (2020) 96 ITPJ (C) 820 (Mad-HC) : 2020 TaxPub(EX) 900 (Mad-HC)  250 >>   
CUSTOMS : CASE LAW DIGESTS - H.K. Trade Wind Trading Ltd. v. Designated Authority, DGAD & Allied Duties (2020) 96 ITPJ (C) 814 (Del-Trib) : 2020 TaxPub(EX) 901 (CESTAT-NDel)  245 >>   
CUSTOMS : CASE LAW DIGESTS - Himatsingka Seide Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 813 (Bang-Trib) : 2020 TaxPub(EX) 854 (CESTAT-Bang)  243 >>   
CUSTOMS : CASE LAW DIGESTS - Kaushik Granite (P) Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 816 (Ahm-Trib) : 2020 TaxPub(EX) 728 (CESTAT-Ahd)  246 >>   
CUSTOMS : CASE LAW DIGESTS - Rajhans Impex (P) Ltd. v. UOI (2020) 96 ITPJ (C) 819 (Guj-HC) : 2020 TaxPub(EX) 748 (Guj-HC) : (2020) 372 ELT 346 (Guj)  249 >>   
CUSTOMS : CASE LAW DIGESTS - Samudra Dredgers (UK) Ltd. v. Commr. of Cus. (2020) 96 ITPJ (C) 813 (Bang-Trib) : 2020 TaxPub(EX) 836 (CESTAT-Bang)  244 >>   
CUSTOMS : CASE LAW DIGESTS - Sidharth Vijay Shah v. UOI & Ors. (2020) 96 ITPJ (C) 817 (Bom-HC) : 2020 TaxPub(EX) 905 (Bom-HC)  247 >>   
CUSTOMS : CASE LAW DIGESTS - V.V. Mineral v. Commr. of Cus. (2020) 96 ITPJ (C) 815 (Bang-Trib) : 2020 TaxPub(EX) 781 (CESTAT 'SZ'-Bang) : (2020) 372 ELT 614 (CESTAT 'SZ'-Bang)  245 >>   
CUSTOMS : CASE LAW DIGESTS - Vishesh Cargo Services v. Commr. of Cus. (2020) 96 ITPJ (C) 817 (Del-Trib) : 2020 TaxPub(EX) 906 (CESTAT-NDel)  248 >>   
CENTRAL EXCISE : STATUTES - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) Order 2020 dtd. 13-11-2020—Regarding—Circular No 1075/01/2020-CX, dtd. 14-11-2020 [F.No.267/78/2019/CX-8-Pt 111] 252 >>   
CENTRAL EXCISE : STATUTES - Clarification on Holding of Pre-Show Cause Notice Consultation–Regarding—Circular No. 1076/02/2020-CX, dtd. 19-11-2020 [F.No.116/ 13/2020-CX.3] 253 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - AIA Engeneering Ltd. v. CCE (2020) 96 ITPJ (E) 824 (Ahd-Trib) : 2020 TaxPub(EX) 954 (CESTAT-Ahd) 254 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE & CGST v. Mangalam Cement Ltd. (2020) 96 ITPJ (E) 826 (New Del-Trib) : 2020 TaxPub(EX) 962 (CESTAT-NDel) 256 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE & ST v. Som Sugandh Industries (2020) 96 ITPJ (E) 825 (Chan-Trib) : 2020 TaxPub(EX) 915 (CESTAT-Chd) 256 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CEAT Ltd. v. CCE (2020) 96 ITPJ (E) 824 (Mum-Trib) : 2020 TaxPub(EX) 909 (CESTAT-Mum) 255 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Hindustan Petroleum Corporation Ltd. v. CCE (2020) 96 ITPJ (E) 826 (Mum-Trib) : 2020 TaxPub(EX) 910 (CESTAT-Mum) 257 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Koomsong Tea Estate v. CCE (2020) 96 ITPJ (E) 827 (Kol-Trib) : 2020 TaxPub(EX) 961 (CESTAT-Kol) 258 >>   
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