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GST MAGAZINE UPDATE MONTH OF JULY 2021

Published by Legal Tax Guru Publications • Edited by Legal Tax Guru Editorial Board
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GST MAGAZINE UPDATE MONTH OF JULY 2021 || ONLINE PUBLICATION- 18.07.2021
Pages-27

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📋 Key Publication Details

Publisher
Legal Tax Guru Publications
Edition
2025 Edition
Total Pages
450 Pages
Binding / Format
Paperback
Language
English & Hindi Digest
ISBN / Code
978-93-89088262
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GST MAGAZINE UPDATE MONTH OF JULY 2021 || ONLINE PUBLICATION- 18.07.2021

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S.No

CONTENTS

Page No.

1. Important GST and Other Due Date Calendar 4-6
2. Important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers
  • A. Auto population of GSTR-3B liability from IFF and Form GSTR 1:
  • B. Nil filing of Form GSTR-1 (Quarterly) through SMS:
  • C. Impact of cancellation of registration on liability to file Form GSTR-1
7-8
3. Important notification
  • · Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
9
4. WORK CONTRACTS in GST– Amended up to 01.06.2021
  • What is a works contract?
  • Works Contract – the position in VAT & Service Tax
  • Position in VAT
  • Position in SERVICE TAX
  • Position under GST
  • Position Maintenance of records
  • Input Tax Credit not available on some works contract
  • Abatement is not provided under GST
  • Value of Supply of Works Contracts
  • Place of Supply in respect of Works Contract
  • Availability of Composition Scheme to Works Contractors
  • Composition Scheme for Services
  • GST Tax Rate
10-18
5. Important Case Laws/ Advance Ruling by AUTHORITY ON ADVANCE RULINGS- Month of July-2021
  • GST on landscaping and gardening work provided to government departments-Case Name: In re Narayanappa Ramesh (GST AAR Karnataka)
  • GST on construction of Airport Authority of India residential colony for self use or staff use- Case Name: In re B.G Shirke Constructions Technology Private Limited (GST AAR Karnataka)
  • GST on Sale of SECOND-HAND gold jewellery purchased from individuals-Case Name: In re Aadhya Gold Private Limited (GST AAR Karnataka)
19-22
6. Case Name law
  • Rajasthan HC struck down GST on Ocean Freight
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR- D.B. Civil Writ Petition No. 14174/2019
23-27

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Magazine on GST Update  (LTG Publication Pvt Ltd) is a monthly magazine of www.legaltaxguru.com, 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.
A Complete Magazine on GST

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  • Important Notification & Circulars issued on GST
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About This Publication

GST MAGAZINE UPDATE MONTH OF JULY 2021 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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