| GST : NEWS YOU CAN USE - Come Jan 1, non-filers of monthly GST return to be barred from filing GSTR-1 |
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| GST : NEWS YOU CAN USE - GST Council extends concessions on certain Covid drugs till Dec 31; FM |
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| GST : NEWS YOU CAN USE - GST Council extends levy of compensation cess till March 2026 |
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| GST : NEWS YOU CAN USE - Swiggy, Zomato to pay GST on restaurant service supplied through them; FM |
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| GST : NEWS YOU CAN USE - GST collection in August at over Rs 1.12 trillion: Govt |
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| GST : STATUTES - Clarification on Doubts Related to Scope of “Intermediary”, Regarding—Circular No. 159/15/2021-GST, dtd. 20-9-2021 [F.No. CBIC-20001/8/2021-GST] |
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| GST : STATUTES - Clarification in Respect of Certain GST Related Issues, Regarding—Circular No. 160/16/2021-GST, dtd. 20-9-2021 [F. No. CBIC-20001/8/2021-GST] |
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| GST : STATUTES - Clarification Relating to Export of Services-Condition (v) of Section 2(6) of the IGST Act 2017, Regarding—Circular No. 161/17/2021-GST, dtd. 20-9-2021 [F. No. CBIC-20001/8/2021–GST] |
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| GST : STATUTES - Clarification in Respect of Refund of Tax Specified in Section 77(1) of the CGST Act and Section 19(1) of the IGST Act, Regarding—Circular No. 162/18/2021-GST, dtd. 25-9-2021 [F. No. CBIC-20001/8/2021-GST] |
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| GST : STATUTES - Central Goods and Services Tax (Eighth Amendment) Rules, 2021—Notification No. 35/2021–Central Tax, dtd. 24-9-2021 [F. No. CBIC-20006/26/2021-GST] |
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| GST : STATUTES - Amendment in Notification No. 03/2021-Central Tax, dated 23rd February, 2021—Notification No 36/2021-Central Tax, dtd. 24-9-2021 [F. No. CBIC-20006/26/2021-GST] |
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| GST : ARTICLE - Recent Statutory Developments Under GST—CA. SATYADEV PUROHIT |
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| GST : ARTICLE - Refund of Accumulated ITC Under Section 54(3)—Not Allowable on Input Services—PURNENDU SAHAI |
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| GST : ARTICLE - Taxpayers of UP Have One More Opportunity to File TRAN-1—S. SWAMINATHAN |
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| GST : ARTICLE - GST on Security Services—D. RAMACHANDRA RAO |
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| GST : CASE LAW REPORTS - Arvind Traders v. CTO (E) (2021) 101 ITPJ (G) 562 (Karn-HC) |
122
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| GST : CASE LAW REPORTS - Ashish Aggrawal v. CGST (2021) 101 ITPJ (G) 566 (Ptl-HC) |
126
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| GST : CASE LAW REPORTS - BG Financial Services v. UOI & Ors. (2021) 101 ITPJ (G) 570 (P&H-HC) |
130
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| GST : CASE LAW REPORTS - Dharmendra M. Jani v. UOI & Ors. (2021) 101 ITPJ (G) 576 (Bom-HC) |
136
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| GST : CASE LAW REPORTS - Flemingo Dutyfree Shop (P) Ltd. v. UOI (2021) 101 ITPJ (G) 531 (Mad-HC) |
91
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| GST : CASE LAW REPORTS - Gopal Auto India (P) Ltd. v. Union of India & Ors. (2021) 101 ITPJ (G) 569 (UTK-HC) |
129
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| GST : CASE LAW REPORTS - Greenwood Owners Association v. UOI (2021) 101 ITPJ (G) 496 (Mad-HC) |
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| GST : CASE LAW REPORTS - Harish Chandra Majhi v. State of Odisha & Ors. (2021) 101 ITPJ (G) 485 (Ori-HC) |
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| GST : CASE LAW REPORTS - In Re : S.K. Sol Vex (P) Ltd. (2021) 101 ITPJ (G) 512 (CGST(A)JP) |
72
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| GST : CASE LAW REPORTS - In Re : VNL Exports (2021) 101 ITPJ (G) 525 (JP-Trib) |
85
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| GST : CASE LAW REPORTS - In re, Millennium Jewellery (P) Ltd. (2021) 101 ITPJ (G) 540 (CIT(A)-JP) |
100
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| GST : CASE LAW REPORTS - In re, Shree Krishna Engineers & Consultants (2021) 101 ITPJ (G) 518 (CITA)-JP) |
78
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| GST : CASE LAW REPORTS - In re, Udaipur Mineral Development Syndicate (P) Ltd. (2021) 101 ITPJ (G) 545 (CIT(A)-JP) |
105
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| GST : CASE LAW REPORTS - Jahanpanah Club v. UOI & Ors. (2021) 101 ITPJ (G) 567 (Del-HC) |
127
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| GST : CASE LAW REPORTS - Lakhpat Trading & Industrys (P) Ltd. v. UOI (2021) 101 ITPJ (G) 571 (Raj-HC) |
131
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| GST : CASE LAW REPORTS - Mahesh Oil Products v. UOI (2021) 101 ITPJ (G) 574 (Raj-HC) |
134
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| GST : CASE LAW REPORTS - Pramod Khad Bhandar v. UOI (2021) 101 ITPJ (G) 504 (Pat-HC) |
64
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| GST : CASE LAW REPORTS - R.R. Distributors (P) Ltd. v. Commr. of Central Tax, GST & Anr. (2021) 101 ITPJ (G) 568 (Del-HC) |
128
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| GST : CASE LAW REPORTS - RCI Industries & Technologies Ltd. & Anr. v. Union of India & Ors. (2021) 101 ITPJ (G) 554 (P&G-HC) |
114
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| GST : CASE LAW REPORTS - Sanjeev Jain v. UOI (2021) 101 ITPJ (G) 565 (Raj-HC) |
125
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| GST : CASE LAW REPORTS - Shankar Prasad v. State of Bihar & Ors. (2021) 101 ITPJ (G) 557 (Part-HC) |
117
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| GST : CASE LAW REPORTS - UOI v. Aditya Auto Engineering (P) Ltd. (2021) 101 ITPJ (G) 508 (Karn-HC) |
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| GST : CASE LAW REPORTS - UOI v. Quarry Owners Association (2021) 101 ITPJ (G) 577 (SC) |
137
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| GST : CASE LAW REPORTS - Vikram Singh Shekhawat v. Asstt. Commr. (2021) 101 ITPJ (G) 535 (CGST(A)-Jp) |
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| GST : CASE LAW REPORTS - Vinod Kumar v. State of U.P. (2021) 101 ITPJ (G) 565 (Mrt) |
125
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| GST : CASE LAW REPORTS - Western Carrier India Ltd. v. State of U.P. & Ors. (2021) 101 ITPJ (G) 560 (All-HC) |
120
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| States GST & VAT : ADVANCE RULINGS - Building Roads Infrastructure & Construction (P) Ltd., In re (2021) 101 ITPJ (SG) 582 (AAR) |
142
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| States GST & VAT : ADVANCE RULINGS - Continental Engineering Corporation, In re (2021) 101 ITPJ (SG) 583 (AAR) |
143
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| States GST & VAT : ADVANCE RULINGS - Hitech Print Systems Ltd., In re (2021) 101 ITPJ (SG) 584 (AAR) |
144
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| States GST & VAT : CASE LAW DIGESTS - ITC Ltd. v. State of Bihar (2021) 101 ITPJ (SG) 585 (Pat-HC) : 2021 TaxPub(VAT) 229 (Pat-HC) |
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| States GST & VAT : CASE LAW DIGESTS - Aman Auto v. State of Chhattisgarh (2021) 101 ITPJ (SG) 586 (Chhattisgarh-HC) : 2021 TaxPub(VAT) 220 (Chhatt-HC) |
146
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| States GST & VAT : ADVANCE RULINGS - Ahmedabad Janmarg Ltd., In re (2021) 101 ITPJ (SG) 587 (AAR) |
147
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| States GST & VAT : ADVANCE RULINGS - Gajanand Foods (P) Ltd., In re (2021) 101 ITPJ (SG) 588 (AAR) |
148
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| States GST & VAT : ADVANCE RULINGS - Greenbrilliance Renewable Energy LLP, In re (2021) 101 ITPJ (SG) 588 (AAR) |
148
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| States GST & VAT : ADVANCE RULINGS - Aishwarya Earth Movers, In re (2021) 101 ITPJ (SG) 592 (AAR) |
152
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| States GST & VAT : ADVANCE RULINGS - Bangalore Street Lighting (P) Ltd., In re (2021) 101 ITPJ (SG) 593 (AAR) |
153
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| States GST & VAT : ADVANCE RULINGS - Bindu Projects & Co., In re (2021) 101 ITPJ (SG) 590 (AAR) |
150
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| States GST & VAT : ADVANCE RULINGS - Goodwill Auto's, In re (2021) 101 ITPJ (SG) 591 (AAR) |
151
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| States GST & VAT : ADVANCE RULINGS - Starworth Infrastructure & Construction Ltd., In re (2021) 101 ITPJ (SG) 591 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Giriraj Enterprises v. CCT (2021) 101 ITPJ (SG) 594 (Karn-HC) : 2021 TaxPub(VAT) 228 (Karn-HC) |
155
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| States GST & VAT : ADVANCE RULINGS - Logic Management Training Institutes (P) Ltd., In re (2021) 101 ITPJ (SG) 596 (AAR) |
156
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| States GST & VAT : ADVANCE RULINGS - Soft Turf, In re (2021) 101 ITPJ (SG) 598 (AAR) |
158
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| States GST & VAT : ADVANCE RULINGS - Confederation of Real Estate Developers Association of India (CREDAI), In re (2021) 101 ITPJ (SG) 598 (AAR) |
158
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| States GST & VAT : ADVANCE RULINGS - Abdul Aziz, In re (2021) 101 ITPJ (SG) 601 (AAR) |
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| States GST & VAT : ADVANCE RULINGS - Kerala Books and Publications Society, In re (2021) 101 ITPJ (SG) 602 (AAR) |
162
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| States GST & VAT : ADVANCE RULINGS - Asstt. Commr. of GST & CE, In re (2021) 101 ITPJ (SG) 604 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Utkal Moulders, A Proprietory Concern of Utkal Mouldkings (P) Ltd. v. State of Orissa (2021) 101 ITPJ (SG) 606 (Ori-HC) : 2021 TaxPub(VAT) 173 (Ori-HC) : (2021) 90 GSTR 162 (Ori) |
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| States GST & VAT : CASE LAW DIGESTS - Protection Manufacturers (P). Ltd. v. State of Orissa & Ors. (2021) 101 ITPJ (SG) 607 (Ori-HC) : 2021 TaxPub(VAT) 236 (Ori-HC) |
167
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| States GST & VAT : ADVANCE RULINGS - Tiruppur City Municipal Corp., In re (2021) 101 ITPJ (SG) 608 (AAR) |
168
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| States GST & VAT : ADVANCE RULINGS - Ashok Leyland Ltd., In re (2021) 101 ITPJ (SG) 613 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Alpha Silica Company v. Pr. Commr. & CCT (2021) 101 ITPJ (SG) 614 (Mad-HC) : 2021 TaxPub(VAT) 143 (Mad-HC) |
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| States GST & VAT : ADVANCE RULINGS - Avantika Contracts (I) Ltd., In re (2021) 101 ITPJ (SG) 615 (AAR) |
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| States GST & VAT : CASE LAW DIGESTS - Tripura Electricals v. State of Tripura (2021) 101 ITPJ (SG) 617 (Tripura-HC) : 2021 TaxPub(VAT) 214 (Tripura High Court-HC) : (2021) 90 GSTR 397 (Tripura High Court) |
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| CUSTOMS : NEWS YOU CAN USE - Finance ministry notifies procedure for goods exported under RoDTEP |
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| CUSTOMS : NEWS YOU CAN USE - Exports of software services up 2.1% to $148.3 bn in 2020-21; RBI survey |
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| CUSTOMS : NEWS YOU CAN USE - Exports surge 45.8% in Aug to $33 bn; trade deficit widens to $13.8 bn |
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| CUSTOMS : NEWS YOU CAN USE - India merchandise exports to grow 33% to $98.45 bn in Q2 of FY22: Exim Bank |
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| CUSTOMS : NEWS YOU CAN USE - Agri exports play important role in doubling farmers' income; Govt |
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| CUSTOMS : STATUTES - Easing Container Availability for Export Cargo, Regarding—Circular No.21/2021-Customs, dtd. 24-9-2021 [F. No.450/179/2021-Cus-IV] |
183
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| CUSTOMS : STATUTES - Amendment in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 44/2021-Customs, dtd. 17-9-2021 [F. No CBIC-190354/126/2021-TRU] |
183
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| CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 73/2021-Customs (N.T.), dtd. 15-9-2021 [F. No. 467/01/2021-Cus-V] |
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| CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and vice versa—Notification No. 74/2021-Customs (N.T.), dtd. 16-9-2021 [F.No. 468/01/2021-Cus.V] |
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| CUSTOMS : STATUTES - Electronic Duty Credit Ledger Regulations, 2021—Notification No. 75/2021-Customs (N.T.), dtd. 23-9-2021 [F. No. CBIC-140605/12/ 2021-O/o Dir(Drawback)-CBEC] |
187
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| CUSTOMS : STATUTES - Manner to Issue Duty Credit for Goods Exported Under Remission of Duties and Taxes on Exported Products (RODTEP) Scheme—Notified—Notification No. 76/2021-Customs (N.T.), dtd. 23-9-2021 [F. No. CBIC-140605/12/ 2021-O/o Dir(Drawback)- C |
190
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| CUSTOMS : STATUTES - Manner of Issue of Duty Credit for Goods Exported Under Rebate of State and Central Taxes and Levies (RSCTL) Scheme—Notified—Notification No. 77/2021-Customs (N.T.), dtd. 24-9-2021 [F. No. CBIC-140605/12/ 2021-O/o Dir(Drawback)-CBEC] |
194
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| CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on Import of ‘Aluminium Foil’—Regarding—Notification No. 51/2021-Customs (ADD), dtd. 16-9-2021 [F.No. CBIC-190354/169/2021-TO(TRU-I)-CBEC] |
198
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| CUSTOMS : STATUTES - Notification No. 11/2016-Customs (ADD) dated 29th March, 2016—Rescinded—Notification No. 52/2021-Customs (ADD), dtd. 22-9-2021 [F.No. CBIC-190354/69/2021-TO(TRU-I)-CBEC] |
203
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| CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating Authority—Regarding—Notification No. 34/2021-Customs (N.T./CAA/DRI), dtd. 20-9-2021 [F. No. DRI/HQ-CI/50D/CAA-15/2021] |
203
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| CUSTOMS : STATUTES - Imposition of Countervailing duty on import of “Aluminium Wire in Coil Form/Wire Rod in Coil Form Having Diameter Ranging From 9 mm to 13 mm”—Regarding—Notification No. 4/2021-Customs (CVD), dtd. 24-9-2021 [F.No. CBIC-190354/185/2021- |
205
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| CUSTOMS : CASE LAW DIGESTS - Ambrane India (P) Ltd. v. UOI & Anr. (2021) 101 ITPJ (C) 654 (Del-HC) : 2020 TaxPub(EX) 985 (Del-HC) |
215
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| CUSTOMS : CASE LAW DIGESTS - Aravind Traders v. Commr. of Cus. (2021) 101 ITPJ (C) 650 (Bang-Trib) : 2021 TaxPub(EX) 522 (CESTAT-Bang) |
211
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Hamza Mohammed Kunhi (2021) 101 ITPJ (C) 648 (Bang-Trib) : 2021 TaxPub(EX) 258 (CESTAT 'SZ'-Bang) : (2020) 373 ELT 138 (CESTAT 'SZ'-Bang) |
208
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Jayasakthi Papers (2021) 101 ITPJ (C) 654 (Mad-HC) : 2021 TaxPub(EX) 527 (Mad-HC) |
214
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| CUSTOMS : CASE LAW DIGESTS - D.S. Cargo Agency v. Commr. of Cus. (2021) 101 ITPJ (C) 651 (Del-Trib) : 2021 TaxPub(EX) 388 (CESTAT-NDel) |
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| CUSTOMS : CASE LAW DIGESTS - Daruka International v. Commr. of Cus. (2021) 101 ITPJ (C) 647 (Kol-Trib) : 2020 TaxPub(EX) 1033 (CESTAT-Kol) |
207
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| CUSTOMS : CASE LAW DIGESTS - M. Muniasamy v. Asstt. Commr. of Cus. (2021) 101 ITPJ (C) 651 (Mad-HC) : 2021 TaxPub(EX) 530 (Mad-HC) |
211
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| CUSTOMS : CASE LAW DIGESTS - R.M. Trading v. Pr. Commr. of Customs (2021) 101 ITPJ (C) 653 (Mad-HC) : 2021 TaxPub(EX) 535 (Mad-HC) |
214
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| CUSTOMS : CASE LAW DIGESTS - Setwin Shipping Agency v. Commr. of Cus. (2021) 101 ITPJ (C) 655 (Chen-Trib) : 2021 TaxPub(EX) 97 (CESTAT-Chenn) |
215
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| CUSTOMS : CASE LAW DIGESTS - Shah Nanji Nagsi Exports (P) Ltd. v. Jt. Director, Directorate General of Foreign Trade & Ors. (2021) 101 ITPJ (C) 648 (Bom-HC) : 2021 TaxPub(EX) 461 (Bom-HC) |
209
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| CUSTOMS : CASE LAW DIGESTS - Sunrich Logistics (P) Ltd. v. Commr. of Cus. (2021) 101 ITPJ (C) 652 (Mum-Trib) : 2021 TaxPub(EX) 541 (CESTAT-Mum) |
213
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| CUSTOMS : CASE LAW DIGESTS - Tubeknit Fashions Ltd. v. Dy. Commr. of Customs (2021) 101 ITPJ (C) 649 (Mad-HC) : 2021 TaxPub(EX) 544 (Mad-HC) |
209
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| CUSTOMS : CASE LAW DIGESTS - Union of India v. Kisan Ratan Singh (2021) 101 ITPJ (C) 650 (Bom-HC) : 2021 TaxPub(EX) 179 (Bom-HC) : (2020) 372 ELT 714 (Bom) |
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| CUSTOMS : CASE LAW DIGESTS - Vinit V. Dhoopiya v. UOI & Ors. (2021) 101 ITPJ (C) 655 (Bom-HC) : 2021 TaxPub(EX) 169 (Bom-HC) |
216
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| CENTRAL EXCISE : NEWS YOU CAN USE - Cabinet approves Rs 10,683-cr PLI scheme for textiles: Goyal |
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| CENTRAL EXCISE : NEWS YOU CAN USE - Govt's excise collection on petroleum products up 48% in Apr-July |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Borana Pumps v. Commr. of CGST, Cus. & C.Ex. (2021) 101 ITPJ (E) 665 (New-Del-Trib) : 2021 TaxPub(EX) 490 (CESTAT-NDel) |
225
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| CENTRAL EXCISE : CASE LAW DIGESTS - Duggar Fibre (P) Ltd. v. CCE & Cus. & CGST (2021) 101 ITPJ (E) 663 (New-Del-Trib) : 2021 TaxPub(EX) 492 (CESTAT-NDel) |
223
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| CENTRAL EXCISE : CASE LAW DIGESTS - Himanshubhai Nandlal Jagani v. CCE & S.T. (2021) 101 ITPJ (E) 660 (Ahd-Trib) : 2021 TaxPub(EX) 494 (CESTAT-Ahd) |
220
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| CENTRAL EXCISE : CASE LAW DIGESTS - Indo Tech Transformers Ltd. v. CGST & C.Ex. (2021) 101 ITPJ (E) 663 (Chen-Trib) : 2021 TaxPub(EX) 495 (CESTAT-Chenn) |
224
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| CENTRAL EXCISE : CASE LAW DIGESTS - Jai Balaji Industries Ltd. v. Commr. of CGST & C.E. (2021) 101 ITPJ (E) 662 (New-Del-Trib) : 2021 TaxPub(EX) 496 (CESTAT-NDel) |
222
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| CENTRAL EXCISE : CASE LAW DIGESTS - Johnson Lifts (P) Ltd. v. CGST & C.E. (2021) 101 ITPJ (E) 662 (Chen-Trib) : 2021 TaxPub(EX) 497 (CESTAT-Chenn) |
223
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| CENTRAL EXCISE : CASE LAW DIGESTS - JSW Steel Ltd. v. CCT & CE (2021) 101 ITPJ (E) 664 (Bang-Trib) : 2021 TaxPub(EX) 498 (CESTAT-Bang) |
225
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| CENTRAL EXCISE : CASE LAW DIGESTS - Kailash Traders v. CCE (2021) 101 ITPJ (E) 665 (New-Del-Trib) : 2021 TaxPub(EX) 499 (CESTAT-NDel) |
226
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| CENTRAL EXCISE : CASE LAW DIGESTS - Krishna Food Products v. Addl. Commr. of CGST & C.E. (2021) 101 ITPJ (E) 660 (Del-Trib) : 2021 TaxPub(EX) 502 (CESTAT-NDel) |
221
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| CENTRAL EXCISE : CASE LAW DIGESTS - Madhura Ingots & Steel Co. (P) Ltd. v. Commr. of CGST & CX (2021) 101 ITPJ (E) 666 (Kol-Trib) : 2021 TaxPub(EX) 504 (CESTAT-Kol) |
227
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| CENTRAL EXCISE : CASE LAW DIGESTS - Maini Precision Products Ltd. v. CCT (2021) 101 ITPJ (E) 667 (Bag-Trib) : 2021 TaxPub(EX) 505 (CESTAT-Bang) |
228
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| CENTRAL EXCISE : CASE LAW DIGESTS - Mangalore Refinery & Petrochemicals Ltd. v. CCE & CT (2021) 101 ITPJ (E) 667 (Bag-Trib) : 2021 TaxPub(EX) 506 (CESTAT-Bang) |
227
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| CENTRAL EXCISE : CASE LAW DIGESTS - Raipur Power & Steel Ltd. v. CCE & CGST & Cus. (2021) 101 ITPJ (E) 668 (New-Del-Trib) : 2021 TaxPub(EX) 513 (CESTAT-NDel) |
228
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| CENTRAL EXCISE : CASE LAW DIGESTS - Y & Associates Godrej Hygiene Products Ltd. v. CCE (2021) 101 ITPJ (E) 661 (Mum-Trib) : 2021 TaxPub(EX) 518 (CESTAT-Mum) |
221
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