GST Magazine Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021 ||E-GST Magazine
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GST Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021 ||E-GST Magazine
Pages-29 Click Below for Buy [purchase_link id="87401" text="Purchase" style="button" color="dark-gray"]| S.No | CONTENTS | Page No. |
| 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 | 10-18 |
| 4. | Advance Ruling-By AUTHORITY ON ADVANCE RULINGS · 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) | 19-25 |
| 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 Versus Central Goods and Service Tax Division Panipat | 26-29 |
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About This Publication
GST Magazine Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021 ||E-GST Magazine 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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