GST Update Magazine Month of May-2020 || GST Magazine Update
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Online Edition :15.05.2020
Pages-30
Editor
Advocate Birbal Sharma
M.Com, DLL,
📋 Key Publication Details
GST Magazine Update Month of May-2020
Online Edition :15.05.2020 Pages-30 Editor Advocate Birbal Sharma M.Com, DLL, LL.B, LLM Click below for Buy [purchase_link id="86063" text="Purchase" style="button" color="dark-gray"]| Sr.No | CONTENTS | Page No. |
| 1. | Important GST Due Date Calendar | 4-6 |
| 2. | Article on composition scheme • Introduction • The Turnover Limit for the Composition Levy • Persons not entitled to avail composition scheme • Composition Scheme Tax Rate • What Happened Turnover during a financial year exceeds the limit (CGST Section 10 (3)) • Billing/ Palace of Supply • E-Commerce Operator • Input Tax Credit and Restriction of collection of tax • Payment of Tax/ Filling of return • Amended the Rule 62 under the CGST Rules, (CMP-08) | 7-15 |
| 3. | Job Work under GST • Introduction • What is Job work? • Job work Procedural aspects: • Input Tax credit on goods supplied to job worker • Time Limits for return of processed goods • Extended meaning of input • Waste clearing provisions • Transitional provisions | 16-18 |
| 4. | Latest Important Central Tax Notifications • Notification No. 40/2020 – Central Tax (Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020) • Notification No. 39/2020 – Central Tax (Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.) • Notification No. 38/2020 – Central Tax: - (Seeks to make fifth amendment (2020) to CGST Rules.) • Notification No 37/2020-Central Tax- Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017 | 19-23 |
| 5 | Liability in certain cases under GST (Section 85 to 94) • Liability in case of transfer of business • Liability of Agent and Principal • Liability in case of Amalgamation or Mergers of Companies • Liability in case of company in Liquidation • Liability of Director of Private Company • Liability of Partners of firm to pay Tax • Liability of Guardians, Trustees, etc. • Liability of court of wards, etc. • Special provisions regarding liability to pay tax, interest or penalty in certain cases • Liability in certain cases | 24-30 |
About This Publication
GST Update Magazine Month of May-2020 || GST Magazine Update 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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