GST Magazine Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021 ||E-GST Magazine

GST Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021 ||E-GST Magazine


Click Below  for Buy

1. Important GST Due Date Calendar 4-6
2. Important Notification  7-9
3. Advance Ruling Mechanism in GST

§  Introduction

§  Objectives of Advance Ruling

§  What is an Advance Ruling?

§  What are the matters/questions specified in Section 97(2) & Section 100(1) of the CGST Act, 2017

§  ‘Authority for advance ruling’ (AAR) and ‘Appellate authority for advance ruling’ (AAAR)

§  To whom the Advance Ruling is applicable

§  Time period for applicability of Advance Ruling

§  Procedure for obtaining Advance Ruling

§  Appeals against order of AAR

§  Manual Filing of applications before AAR & AAAR

§  Form and Manner of Application to the Authority for Advance Ruling

§  Form and Manner of Appeal to the Appellate Authority for Advance Ruling

§  Rectification of Mistakes

§  Powers and procedure of AAR and AAAR



·       GST on pick-up charges paid to the owner / driver

Case Name: In re Kou-Chan Technologies Private Limited (GST AAR Karnataka)

·       GST on contract relating to electrical works from sub-contractor for work of Government Company

Case Name : In re Hadi Power Systems (GST AAR Karnataka)

·       Input Tax Credit eligible on free supply of goods as a part of CSR activities

Case Name : In re Dwarikesh Sugar Industries Limited (GST AAR Uttar Pradesh)

·       GST on Supply of catering services to educational institution

Case Name: In re Manoj Mittal (GST AAR West Bengal)

·       Supply of software licence – supply of goods or services?

Case Name: In re SPSS South Asia Pvt. Ltd (GST AAR Karnataka)

·       GST on supervision charges of loading/unloading/transportation of agricultural produc

Case Name: In re Karnataka State Warehousing Corporation (GST AAR Karnataka)



5. GST Case law: – HC denies Bail in alleged Rs. 18 Crore fake Input Tax Credit Case

CRM-M No.8190 of 2021 (O&M) Decided on: 24.03.2021

Mohit Bathla              


Central Goods and Service Tax Division Panipat



Subscription GST E-Magazine

GST E-Magazine (LTG Publication Pvt Ltd) is a monthly magazine of, a premier website for Tax and Legal Update in India. It is drafted by the experts in this region to help common man, professionals, students, Businessman etc. to explain, this highly technical law.

News, Case Laws, Notifications, Circulars and articles by Expert. Published One times every month.

Subscription for Online Publication Only Rupees 250 for 01 Year Call for Booking and Complaint- 08386982822, What’s App Number-08386982822, 08114437536 E- Mail ID-, For Online Payment Subscription Charges Click below linkGST

Click Below for Annual Subscription