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Magazine on GST Update Month of June-2022

Magazine on GST Update Month of June-2022 || Online Publication-28.06.2022 Online Edition:- 28.06.2022 Pages-37 Price- 25/- Click Below link for Buy INR 25.00 – Purchase Checkout Added to basket Subscription for Online Publication for Any Query and Complaint Call- 08386982822, and Send What’s App Message-08386982822, 08114437536 E-...

Magazine on GST Update Month of June-2022 || Online Publication-28.06.2022

Online Edition:- 28.06.2022

Pages-37

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S.No CONTENTS Page No.
1. Important GST and Other Due Date Calendar 4-6
2. New Functionalities made available for Taxpayers for the Month of May, 2022 on GST Portal

  • Registration
  • Returns
  • Refund
7-10
3. Provision of Cancellation of Registration in GST

  • Section 29-Cancellation of GST registration
  • Rule 20 – Application for cancellation of registration
  • Rule 21 – Registration to be cancelled in certain cases
  • Rule 21A – Suspension of registration
  • Rule 22 – Cancellation of registration
11-17
4. Proposed amendments  in Input tax credit under GST Law –in 2022

  • Amendment of section 16: – Amendment in provisions of Input Tax Credit
  • Amendment of section 29: -Amendments in provisions of Cancellation of GST Registration
  • Amendment of section 34: – Extension of Time limit of issue of credit notes
  • Substitution of new section for section 38: – Input Tax Credit can be availed which is not restricted as per GSTR-2B
  • Substitution of new section for section 41: – Subsituted Section 41 for “claim” of ITC on a “provisional” basis and to provide for availment of self-assessed input tax credit
  • Omission of Section 42, 43 and 43A
  • Amendment of section 49:- Amendment in provisions regarding Payment of Tax- Electronic Credit Ledger
  • Amendment of section 50. Interest to be levied on ITC wrongly availed and utilized
18-22
5. Important Case Laws/ Advance Ruling byAUTHORITY FOR ADVANCE RULINGS- Month of May and June-2022

  • Case Name : In re Crown Craft India Private Ltd. (GST AAR Rajasthan):- No GST Payable on movement between two units working under same GSTIN
  • Case Name:  Monalisa Co-Operative Housing Society Limited (GST AAR Maharashtra):- GST Liable on gratuitous payment by an outgoing member to society – (GST AAR Maharashtra)
  • Case Name:- Kasturi & Sons Ltd. (GST AAR Maharashtra):-GST Not  Liability on License fee for leasing of Residential Building for Residence
  • Andhra Pradesh High Court:-S.P.Y. Agro Industries Limited  Vs Union of India:- No Penalty payable without giving opportunity of hearing to assessee
  • Calcutta High Court:-Dynasoure Concrete Treatment Private Limited & Anr Vs The Chairman, Goods and Service Tax Network, New Delhi & Ors:- Directs GSTN to consider allowing of Amendment to Form GSTR-1
  • Madras High Court:- Tvt. LAF Enterprises Vs Commissioner of Commercial Tax:- Detention of vehicles and goods without following Procedural norms is in gross contravention of statutory provisions of GST
23-37