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GST MAGAZINE UPDATE MONTH OF SEP-2021 Online Publication- 18.09.2021

Published by Legal Tax Guru Publications • Edited by Legal Tax Guru Editorial Board
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GST MAGAZINE UPDATE MONTH OF SEP-2021
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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
978-93-89088685
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Free Sample Preview: You can review the complete chapter index, judicial topics, and statutory digest below. The full downloadable PDF file unlocks immediately upon checkout.

GST MAGAZINE UPDATE MONTH OF SEP-2021

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S.No CONTENTS Page No.
1. Important GST and Other Due Date Calendar 4-5
2. Implementation of Rule-59(6) on GST Portal
  • Rule-59(6) of CGST Rules, 2017
6-7
3. Important notification
  • Notification No.32/2021-Central Tax Dated 29.08.2021
  • Notification No. 33/2021-Central Tax dated 29.08.2021
  •  Notification No. 34/2021-Central Tax dated 29.08.2021

  8-10

 
4. Refund of unutilized Input Tax Credit (ITC)
  •  Zero rated supplies made without payment of tax:
  • Inverted duty structure:
  • Refund of ITC on account of zero-rated supplies
  • Refund of ITC on account of inverted duty structure
  • Provisions similar for refund of accumulated ITC for both types of Refund Applicants (suppliers making zero rated / inverted duty supplies)
REFUND Rules as amended up to 01st June, 2021- CGST Rules, 2017
  • Application for refund of tax, interest, penalty, fees or any other amount
  • Acknowledgement
  • Grant of provisional refund
  • Order sanctioning refund
  • Credit of the amount of rejected refund claim
  • Order sanctioning interest on delayed refunds
11-26
5. Important Case Laws/ Advance Ruling by AUTHORITY ON ADVANCE RULINGS- Month of Aug-Sep -2021
  • Case Name: In re Eastern Coalfields Ltd (GST AAR West Bengal): - ITC Not Admissible for Bills of Jan to March-2020 for Which Supplier Furnished GSTR-1/3B In November-2020
  •  Case Name:   In re Puranik Builders Ltd. (GST AAR Maharashtra)- ‘Other Services’ not part of Composite supply with Main Construction Service, chargeable to GST @ 18%
  • Case Name:  In re Ghodawat Eduserve LLP (GST AAR Maharashtra): - GST Not Applicable on Hostel Rent of Less Than Rs. 1000 Per Day Student
  • Case Name:  In re Yashaswi Academy for Skills (GST AAR Maharashtra): - GST Not Applicable on Reimbursement Received of Stiped Paid to Trainees
  • M/s Maruti Castings, Proprietor V/s Union of India

Rajasthan high COURT ALLOWS release of good on furnishing of Bank Guarantee & surety bond     

27-41
 

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About This Publication

GST MAGAZINE UPDATE MONTH OF SEP-2021 Online Publication- 18.09.2021 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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