| GST : NEWS YOU CAN USE - Apr-June net GST collections at 26.6% of budget estimates: Govt |
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| GST : NEWS YOU CAN USE - GST officers detect Rs 4,000 cr of Input Tax Credit fraud in Apr-Jun |
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| GST : NEWS YOU CAN USE - Businesses can now self-certify GST returns, instead of mandatory CA audit |
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| GST : NEWS YOU CAN USE - GST collection recovers to a 3-month high of Rs 1.16 trn in July |
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| GST : NEWS YOU CAN USE - DGGI detects Rs 278 crore GST evasion in railway purchases since July 2017 |
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| GST : STATUTES - Sections 110 and 111 effective from 1-08-2021 - Notification No. 29/2021 - Central Tax, dtd. 30-7-2021 [F. No. CBIC-20001/5/2021-GST] |
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| GST : STATUTES - Central Goods and Services Tax (Sixth Amendment) Rules, 2021 - Notification No. 30/2021 - Central Tax, dtd. 30-7-2021 [F. No. CBEC-20001/5/2021-GST] |
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| GST : STATUTES - Registered Person whose Aggregate Turnover in FY 2020-21 is upto two Crore Rupees, Exempted from Filing Annual Return - Notification No. 31/2021 - Central Tax, dtd. 30-7-2021 [F. No. CBEC-20001/5/2021-GST] |
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| GST : ARTICLE - Suspension of Registration for an Indefinite Period - Validity of - CA. SATYADEV PUROHIT |
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| GST : ARTICLE - Inherent Manufacturing Loss of Inputs - Denial of Input Tax Credit under section 17(5)(h) - S. SWAMINATHAN |
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| GST : ARTICLE - Blocking GST Account without Passing Cancellation Order - Validity of - PURNENDU SAHAI |
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| GST : ARTICLE - Rectification of GSTR-1 Beyond Prescribed Period - Allowability - BHUWAN PRAKASH |
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| GST : CASE LAW REPORTS - Amit Kumar Shukla v. UOI & Ors. (2021) 100 ITPJ (G) 723 (Bom-HC) |
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| GST : CASE LAW REPORTS - Asian Organo Industries v. Pr. Commr. of Cus. (2021) 100 ITPJ (G) 693 (Guj-HC) |
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| GST : CASE LAW REPORTS - Bhavesh Kiritbhai Kalani v. UOI (2021) 100 ITPJ (G) 702 (Guj-HC) |
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| GST : CASE LAW REPORTS - Carlstahl Craftsman Enterprises (P) Ltd. v. UOI (2021) 100 ITPJ (G) 724 (Mad-HC) |
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| GST : CASE LAW REPORTS - Ch. Chandraiah v. Secretary, Agricultural Market Committee & Ors. (2021) 100 ITPJ (G) 738 (Tel-HC) |
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| GST : CASE LAW REPORTS - D.Y. Beathel Enterprises v. STO (2021) 100 ITPJ (G) 734 (Mad-HC) |
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| GST : CASE LAW REPORTS - DGGI v. Jatalia Global Ventures Ltd. (2021) 100 ITPJ (G) 712 (GDC) |
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| GST : CASE LAW REPORTS - Federation of Indian Small Scale Battery Associations (Regd.) & Anr. v. UOI & Ors. (2021) 100 ITPJ (G) 728 (Del-HC) |
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| GST : CASE LAW REPORTS - Gnana Prakash Moses Patric Raja v. State of Gujarat (2021) 100 ITPJ (G) 709 (Guj-HC) |
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| GST : CASE LAW REPORTS - Kamakhya Power Solutions v. UOI (2021) 100 ITPJ (G) 730 (Gau-HC) |
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| GST : CASE LAW REPORTS - Krishna Murari Singh v. UOI & Ors. (2021) 100 ITPJ (G) 718 (Bom-HC) |
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| GST : CASE LAW REPORTS - Manish & Anr. v. Director General of GST (Intelligence) (2021) 100 ITPJ (G) 722 (Pat-HC) |
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| GST : CASE LAW REPORTS - Mehar Tex v. Commr. of CGST & CE (2021) 100 ITPJ (G) 700 (Mad-HC) |
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| GST : CASE LAW REPORTS - Modern India Products v. Asstt. Commr. of Cus. (2021) 100 ITPJ (G) 691 (Mad-HC) |
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| GST : CASE LAW REPORTS - N.V.K. Mohammed Rowther & Sons v. Jt. Commr. of GST & CE (2021) 100 ITPJ (G) 732 (Mad-HC) |
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| GST : CASE LAW REPORTS - Naveen Bansal v. CCT (2021) 100 ITPJ (G) 716 (Pat-HC) |
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| GST : CASE LAW REPORTS - Pawan Kumar Bansal v. UOI (2021) 100 ITPJ (G) 720 (Cal-HC) |
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| GST : CASE LAW REPORTS - State v. Satinder Kumar (2021) 100 ITPJ (G) 713 (DCR) |
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| GST : CASE LAW REPORTS - Suprimkumar Jitendrabhai Patel v. State of Gujarat (2021) 100 ITPJ (G) 719 (Guj) |
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| GST : CASE LAW REPORTS - UOI v. AT & S India (P) Ltd. (2021) 100 ITPJ (G) 725 (Karn-HC) |
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| GST : CASE LAW REPORTS - Vijay Metal v. Dy. CTO (2021) 100 ITPJ (G) 711 (Tel-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Sree Sai Lakshmi Padmavathi Dall Mill v. CTO (2021) 100 ITPJ (SG) 740 (AP-HC) : 2021 TaxPub(VAT) 212 (AP-HC) |
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| States GST & VAT : ADVANCE RULINGS - Sachdeva Colleges Ltd., In re (2021) 100 ITPJ (SG) 742 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Sri Ramohalli Krishnrao Karthik, In re (2021) 100 ITPJ (SG) 743 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Balaji Bar and Restaurant v. State of Karnataka (2021) 100 ITPJ (SG) 746 (Karn-HC) : 2021 TaxPub(VAT) 204 (Karn-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Prosper Jewel Arcade LLP v. Dy. CCT (Audit Recovery) (2021) 100 ITPJ (SG) 747 (Karn-HC) : 2021 TaxPub(VAT) 206 (Karn-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Silicon Estates v. Addl. CCT (2021) 100 ITPJ (SG) 745 (Karn-HC) : 2021 TaxPub(VAT) 210 (Karn-HC) |
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| States GST & VAT : CASE LAW DIGESTS - State of Karnataka v. Simplex Infrastructures Ltd. (2021) 100 ITPJ (SG) 747 (Karn-HC) : 2021 TaxPub(VAT) 211 (Karn-HC) |
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| States GST & VAT : ADVANCE RULINGS - Dharmic Living (P) Ltd., In re (2021) 100 ITPJ (SG) 750 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Neogen Food and Animal Security (India) (P) Ltd., In re (2021) 100 ITPJ (SG) 749 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - South Indian Federation of Fishermen Societies, In re (2021) 100 ITPJ (SG) 751 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - St. Thomas Hospital, In re (2021) 100 ITPJ (SG) 753 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Sutherland Mortgage Services Inc., In re (2021) 100 ITPJ (SG) 754 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - United Rubber Industries, In re (2021) 100 ITPJ (SG) 755 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Victoria Realtors, In re (2021) 100 ITPJ (SG) 756 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - M.P. Enterprises & Associates Ltd., In re (2021) 100 ITPJ (SG) 759 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Senor General Manager Ordnance Factory, In re (2021) 100 ITPJ (SG) 757 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Thermo Fisher Scientific India (P) Ltd., In re (2021) 100 ITPJ (SG) 769 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - State of Punjab & Ors. v. Technimont (P) Ltd. (2021) 100 ITPJ (SG) 771 (P&H-HC) : 2021 TaxPub(VAT) 219 (P&H-HC) |
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| States GST & VAT : CASE LAW DIGESTS - State of Punjab & Ors. v. Tecnimont (P) Ltd. (2021) 100 ITPJ (SG) 772 (SC) : 2021 TaxPub(VAT) 213 (SC) |
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| States GST & VAT : CASE LAW DIGESTS - Commercial Taxes Officer v. Bhagat Singh (2021) 100 ITPJ (SG) 773 (SC) : 2021 TaxPub(VAT) 133 (SC) : (2021) 46 GSTL 3 (SC) |
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| States GST & VAT : ADVANCE RULINGS - Ashiana Housing Ltd., In re (2021) 100 ITPJ (SG) 775 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Erode City Municipal Corp., In re (2021) 100 ITPJ (SG) 776 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Parshwanath Coconuts (Veena Madhukant), In re (2021) 100 ITPJ (SG) 775 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Bharath Traders v. CCT (2021) 100 ITPJ (SG) 782 (Mad-HC) : 2021 TaxPub(VAT) 183 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - C. Vijay Kumar v. Jt. Commr. (2021) 100 ITPJ (SG) 784 (Mad-HC) : 2021 TaxPub(VAT) 191 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Chennai Petroleum Corporation Ltd. v. Dy. CCT (2021) 100 ITPJ (SG) 784 (Mad-HC) : 2021 TaxPub(VAT) 190 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Muthuraman Enterprises v. Asstt. Commr. (CT) (2021) 100 ITPJ (SG) 782 (Mad-HC) : 2021 TaxPub(VAT) 215 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Shyam Textiles Ltd. v. State of Tamil Nadu (2021) 100 ITPJ (SG) 780 (Mad-HC) : 2021 TaxPub(VAT) 201 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Sree Alagar Indane Agencies v. STO (2021) 100 ITPJ (SG) 781 (Mad-HC) : 2021 TaxPub(VAT) 216 (Mad-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Vijay Anand Confectionery v. CCT (2021) 100 ITPJ (SG) 783 (Mad-HC) : 2021 TaxPub(VAT) 218 (Mad-HC) |
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| States GST & VAT : ADVANCE RULINGS - Patanjali Ayurved Ltd., In re (2021) 100 ITPJ (SG) 786 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Teretex Trading (P) Ltd., In re (2021) 100 ITPJ (SG) 788 (AAR) |
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| CUSTOMS : NEWS YOU CAN USE - DGTR favours withdrawal of fibre anti-dumping duty from China, Indonesia |
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| CUSTOMS : NEWS YOU CAN USE - Exports hit record high of $35 bn in July; up 34% over pre-Covid level |
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| CUSTOMS : STATUTES - Amendment in AEO Programme : Auto-Renewal of AEO-T1 Validity for Continuous Certification Based on Continuous Compliance Monitoring - Regarding - Circular No. 18/2021-Customs, dtd. 31-7-2021 [F.No: DIC/ POL/DIR/1/2020-POL-O/O Pr. COMM |
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| CUSTOMS : STATUTES - Import of Split Cassia with Label as Cinnamon, Regarding - Instruction No. 16/2021-Customs, dtd. 9-8-2021 [F.No.401/45/2021-Cus-III] |
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| CUSTOMS : STATUTES - Strict Implementation of the Import Policy i.r.t. Transmission Apparatus Incorporating Reception Apparatus (ITC HS Code-8525 60 00), by the Customs Authorities, Regarding - Instruction No. 17/2021-Customs, dtd. 11-8-2021 [F. No. 401/4 |
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| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 - Notification No. 63/2021-Customs (N.T.), dtd. 30-7-2021 [F. No. 467/01/2021-Cus-V] |
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| CUSTOMS : STATUTES - Sea Cargo Manifest and Transhipment (Sixth Amendment) Regulations, 2021 - Notification No. 64/2021-Customs (N.T.), dtd. 30-7-2021 [F. No. 450/58/2015- Cus IV(Pt)] |
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| CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and Vice Versa - Notification No.65/2021 - Customs (N.T.), dtd 5-8-2021 [F.No. 468/01/2021-Cus.V] |
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| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001 - Notification No. 66/2021-Customs (N.T.), dtd. 11-8-2021 [F. No. 467/01/2021-Cus-V] |
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| CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Import of ‘Polytetrafluoroethylene’ - Regarding - Notification No. 41/2021 -Customs (ADD), dtd. 31-7-2021 [F. No. CBIC-190354/17/2021-TO(TRU-I)-CBEC] |
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| CUSTOMS : STATUTES - Continuation of Anti-Dumping Duty on Import of “Wire Rod of Alloy or Non-Alloy Steel” - Regarding - Notification No. 42/2021-Customs (ADD), dtd. 1-8-2021 [F.No. CBIC-190354/137/2021-TO(TRU-I)-CBEC] |
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| CUSTOMS : STATUTES - Imposition of Anti-Dumping duty on Import of Certain specified Goods - Regarding - Notification No. 43/2021 -Customs (ADD), dtd. 9-8-2021 [F.No. CBIC-190354/122/2021-TO(TRU)-CBEC] |
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| CUSTOMS : STATUTES - Revocation of Anti-Dumping Duty imposed on "Viscose Staple Fibre Excluding Bamboo Fibre - Regarding - Notification No. 44/2021-Customs (ADD), dtd. 12-8-2021 [F. No. CBIC-190354/74/2021-TO(TRU-I)-CBEC] |
139
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| CUSTOMS : ARTICLES - Customs (Verification of Identity and Compliance) Regulations, 2021 - POONAM GANDHI |
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| CUSTOMS : CASE LAW DIGESTS - Adani Ports and Special Economic Zone Ltd. v. UOI (2021) 100 ITPJ (C) 817 (Guj-HC) : 2021 TaxPub(EX) 450 (Guj-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Balaganesan Spinners v. Jt. Commr. of Cus. (2021) 100 ITPJ (C) 823 (Mad-HC) : 2021 TaxPub(EX) 408 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Bombardier Transportation India (P) Ltd. v. Directorate General of Foreign Trade (2021) 100 ITPJ (C) 816 (Guj-HC) : 2021 TaxPub(EX) 300 (Guj-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Continental Automative Components (India) (P) Ltd. v. C. C. Pr. Commr. Cus. (2021) 100 ITPJ (C) 820 (Bang-Trib) : 2021 TaxPub(EX) 451 (CESTAT-Bang) |
153
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| CUSTOMS : CASE LAW DIGESTS - Deepak Handa & Ravi Handa v. Pr. Commr. of Cus. (Preventive) (2021) 100 ITPJ (C) 815 (New-Del) : 2021 TaxPub(EX) 452 (CESTAT-NDel) |
147
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| CUSTOMS : CASE LAW DIGESTS - Endress + Hauser (India) Automation Instrumentation (P) Ltd. v. Commr. of Cus. (2021) 100 ITPJ (C) 815 (Mum-Trib) : 2021 TaxPub(EX) 454 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Fle Fast Line Express (P) Ltd. v. Commr. of Cus. (2021) 100 ITPJ (C) 819 (New-Del-Trib) : 2021 TaxPub(EX) 455 (CESTAT-NDel) |
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| CUSTOMS : CASE LAW DIGESTS - Goutam Roy v. UOI (2021) 100 ITPJ (C) 826 (Tripura -HC) : 2021 TaxPub(EX) 462 (Tripura High Court-HC) |
158
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| CUSTOMS : CASE LAW DIGESTS - Gurcharan Singh v. Ministry of Finance (Department of Revenue) (2021) 100 ITPJ (C) 824 (Del-HC) : 2021 TaxPub(EX) 485 (Del-HC) |
156
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| CUSTOMS : CASE LAW DIGESTS - Inox India (P) Ltd. v. UOI (2021) 100 ITPJ (C) 825 (Guj-HC) : 2021 TaxPub(EX) 395 (Guj-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Mbility Services v. Pr. Commr. of Cus. (Preventive) (2021) 100 ITPJ (C) 813 (Bom-HC) : 2021 TaxPub(EX) 457 (Bom-HC) |
146
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| CUSTOMS : CASE LAW DIGESTS - Modern Communication & Broad Case Systems (P) Ltd. v. UOI (2021) 100 ITPJ (C) 821 (Guj-HC) : 2021 TaxPub(EX) 458 (Guj-HC) |
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| CUSTOMS : CASE LAW DIGESTS - MSC Agency India (P) Ltd. v. Commr. of Cus. (2021) 100 ITPJ (C) 814 (Chd-Trib) : 2021 TaxPub(EX) 459 (CESTAT-Chd) |
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| CUSTOMS : CASE LAW DIGESTS - Oil and Natural Gas Corp. Ltd. v. R.R. Pawar (2021) 100 ITPJ (C) 812 (Guj-HC) : 2021 TaxPub(EX) 460 (Guj-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Rain CII Carbon (Vizag) Ltd. v. UOI (2021) 100 ITPJ (C) 824 (AP-HC) : 2021 TaxPub(EX) 403 (AP-HC) |
157
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| CUSTOMS : CASE LAW DIGESTS - Sree Krishna Enterprises v. Commr. of Cus. (2021) 100 ITPJ (C) 812 (Chen-Trib) : 2021 TaxPub(EX) 407 (CESTAT-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Unitex Fashions (India (P) Ltd.) v. Addl. Director General of Foreign Trade (2021) 100 ITPJ (C) 822 (Mad-HC) : 2021 TaxPub(EX) 464 (Mad-HC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Axiom Cordages Ltd. v. CCE (2021) 100 ITPJ (E) 834 (Mum-Trib) : 2021 TaxPub(EX) 467 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Hardcastle Petrofer (P) Ltd. v. CCE & ST (2021) 100 ITPJ (E) 832 (Chd-Trib) : 2021 TaxPub(EX) 470 (CESTAT-Chd) |
165
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| CENTRAL EXCISE : CASE LAW DIGESTS - HVR Industries (P) Ltd. v. Commr. of CGST (2021) 100 ITPJ (E) 830 (Chd-Trib) : 2021 TaxPub(EX) 471 (CESTAT-Chd) |
162
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| CENTRAL EXCISE : CASE LAW DIGESTS - India Cements Ltd. v. Commr. of CGST & CE (2021) 100 ITPJ (E) 836 (Mad-HC) : 2021 TaxPub(EX) 481 (Mad-HC) |
168
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| CENTRAL EXCISE : CASE LAW DIGESTS - Kellogg India (P) Ltd. v. CCE & ST (2021) 100 ITPJ (E) 829 (Mum-Trib) : 2021 TaxPub(EX) 473 (CESTAT-Mum) |
162
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| CENTRAL EXCISE : CASE LAW DIGESTS - Recon Steel & Power (P) Ltd. v. Pr. CCT, CE & Cus. (2021) 100 ITPJ (E) 832 (New-Del-Trib) : 2021 TaxPub(EX) 474 (CESTAT-NDel) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Skoda Auto Volkswagen India (P) Ltd. v. Pr. CCE (2021) 100 ITPJ (E) 828 (Mum-Trib) : 2020 TaxPub(EX) 914 (CESTAT-Mum) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Sun Shine Fibre Industry v. UOI & Ors. (2021) 100 ITPJ (E) 830 (Gau-HC) : 2021 TaxPub(EX) 479 (Gau-HC) |
163
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| CENTRAL EXCISE : CASE LAW DIGESTS - T.H. Mohammad Farishta Garib v. Dy. CCE (2021) 100 ITPJ (E) 835 (Mad-HC) : 2021 TaxPub(EX) 480 (Mad-HC) |
167
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| CENTRAL EXCISE : CASE LAW DIGESTS - Ugar Sugar Works Ltd. v. CCT (2021) 100 ITPJ (E) 831 (Bang-Trib) : 2021 TaxPub(EX) 482 (CESTAT-Bang) |
164
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| CENTRAL EXCISE : CASE LAW DIGESTS - Vijay Kumar Srivastaw and Alok Masterbatches Ltd. v. CCE & S.T. (2021) 100 ITPJ (E) 833 (Ahd-Trib) : 2021 TaxPub(EX) 483 (CESTAT-Ahd) |
166
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| CENTRAL EXCISE : CASE LAW DIGESTS - Vishnu Fragrance (P) Ltd. v. Commr. of CGST, CE & Cus. (2021) 100 ITPJ (E) 829 (New-Del-Trib) : 2021 TaxPub(EX) 484 (CESTAT-NDel) |
161
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