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E-GST MAGAZINE UPDATE MONTH OF APRIL-2022- Publish Date 21.04.2022

Published by Legal Tax Guru Publications • Edited by Legal Tax Guru Editorial Board
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E-GST MAGAZINE UPDATE MONTH OF APRIL-2022- Publish Date 21.04.2022

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Publisher
Legal Tax Guru Publications
Edition
2025 Edition
Total Pages
450 Pages
Binding / Format
Paperback
Language
English & Hindi Digest
ISBN / Code
978-93-89089755
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E-GST MAGAZINE UPDATE MONTH OF APRIL-2022- Publish Date 21.04.2022

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(Composition Scheme Special ) GST E-Magazine in English Sample  Download
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 March , 2022 on GST Portal
  • Registration
  • Returns
  • Refund
7-11
3. Eway Bill Under GST   Up Dated-  29-Dec-2021- with Case Law
  • Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill
  • Validity of Eway Bill
  • Case Name : Assistant Commissioner (ST) & Ors. Vs Satyam Shivam Papers Pvt. Limited (Supreme Court of India)
  • When Eway bill is not required
  • State-wise e-Way Bill Rules and Limits
  • Case Name : K.P. Sugandh Ltd. v. State of Chhattisgarh & Ors. High Court of Chhattisgarh 
  • Case Name : Godrej Consumer Products Ltd. Vs ACST&E-Cum (GST Appellate Authority)
12-22
4. Important Case Laws/ Advance Ruling byAUTHORITY FOR ADVANCE RULINGS- Month of March and April-2022
  • Case Name: Allied Blenders and Distillers Private Limited ( GST AAR Telangana):- GST Liablity not exempt on Distillery Wet/DRY Grain Soluble
  • Case Name:- Agro Tech Foods Limited (GST AAR Telangana):-18% GST payable on Ready to Eat’ Popcorn Sold In Retail Packages
  • Case Name:  Shital Tukaram Borade (GST AAAR Maharashtra):- GST & TDS on Renting of Immovable Property to Social Justice Department
  • Case Name:- B.T. Patil & Sons Belgaum Construction Private Limited (GST AAR Maharashtra):-Benefit of concessional rate of GST on Works Contract for Excavation Work-Under GST
  • Suresh Balkrishna Jajra v/s Union of India and others Judicature for Rajasthan Bench at Jaipur:- Rajasthan High Court declines exemption from personal appearance under GST
  • Tahura Enterprise Vs Union of India (Gujarat High Court at Ahmendabad):-Revocation of cancellation of GST registration – Reason:-Cancelled due to non-filing of Returns under GST
 
23-33

About This Publication

E-GST MAGAZINE UPDATE MONTH OF APRIL-2022- Publish Date 21.04.2022 provides comprehensive judicial commentaries, High Court and Supreme Court landmark rulings, CBIC/CBDT notifications, and direct practical guidance for Tax Advocates, Chartered Accountants, and Corporate Counsel.

Key Highlights & Practice Areas Covered

  • Detailed GST Due Date Calendar and compliance checklists for timely return filings.
  • Analysis of high-stake judicial pronouncements by High Courts & Appellate Authorities for Advance Ruling (AAR).
  • Section-wise commentaries on statutory amendments, Input Tax Credit (ITC) restrictions, and penalty mitigation.
  • Corporate fraud defense, PMLA jurisprudence, and prosecution provisions under direct & indirect tax statutes.

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Compiled and vetted by senior tax litigators and chartered tax advisors at Legal Tax Guru Press. For editorial queries, corrections, or manuscript contributions, reach out to editorial@legaltaxguru.com.

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