| GST : NEWS YOU CAN USE - 8th instalment of Rs 6,000 cr released to states to meet GST shortfall |
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| GST : NEWS YOU CAN USE - Arrest provisions under CGST Act challenged in Bombay High Court |
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| GST : NEWS YOU CAN USE - Clampdown on fake bills: Rs 50 lakh a month biz to suffer 1% GST in cash |
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| GST : STATUTES - Waiver From Recording of UIN on the Invoices for the Months of April 2020 to March2021—Regarding—Circular No.144/14/2020-GST, dtd. 15-12-2020 [F. No. CBEC- 349/48/2017-GST (Part I)] |
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| GST : STATUTES - Amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 91/2020 – Central Tax, dtd. 14-12-2020 [F.No.20/ 13/07/2019-GST] |
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| GST : STATUTES - Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act,2020 effective from 01-01-2021—Notification No 92/2020-Central Tax, dtd. 22-12-2020 [F.No. CBEC-20/06/04/2020-GST] |
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| GST : STATUTES - Amendments in Notification No. 73/2017– Central Tax, dated 29th December, 2017—Notification No. 93/2020-Central Tax, dtd. 22-12-2020 [F.No. CBEC-20/06/04/2020-GST] |
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| GST : STATUTES - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020—Notification No. 94/2020–Central Tax, dtd. 22-12-2020 [F. No. CBEC-20/06/04/2020-GST] |
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| GST : STATUTES - Extension of Time Limit for Furnishing Annual Return Specified Under Section 44—Notification No. 95/2020-Central Tax, dtd. 30-12-2020 [F. No. CBEC-20/06/13/2020-GST] |
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| GST : ARTICLES - Cancellation of Registration for Failure to File Returns for Six Months—One Return Filed Before Passing Order of Cancellation—
CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Recent Procedural Changes under GST Law—PURNENDU SAHAI |
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| GST : ARTICLES - Issues in GST—ABHISHEK RAJA |
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| GST : ARTICLES - Ocean Freight on Import/Export under GST Regime—DIVYA RATHI |
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| GST : BOOK SECTION - Penalties and Prosecution Under GST |
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| GST : CASE LAW REPORTS - Anant Jignesh Shah v. UOI (2021) 97 ITPJ (G) 90 (Guj-HC) |
84
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| GST : CASE LAW REPORTS - Bon Cargos (P) Ltd. v. Asstt. STO (2021) 97 ITPJ (G) 75 (Ker-HC) |
71
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| GST : CASE LAW REPORTS - In Re : Akash Granites (2021) 97 ITPJ (G) 65 (JP-Trib) |
61
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| GST : CASE LAW REPORTS - In Re : Baba Super Minerals (P) Ltd. (2021) 97 ITPJ (G) 68 (CGST(A)-JP) |
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| GST : CASE LAW REPORTS - In Re : G.C. Tiles (2021) 97 ITPJ (G) 63 (CGST-JP) |
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| GST : CASE LAW REPORTS - In Re : Nemi Chand (2021) 97 ITPJ (G) 84 (CGST(A)-JP) |
79
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| GST : CASE LAW REPORTS - In Re : Sampat Singh (2021) 97 ITPJ (G) 66 (CGST(A)-JP) |
62
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| GST : CASE LAW REPORTS - In Re : Sanganeriya Spinning Mills Ltd. (2021) 97 ITPJ (G) 70 (CGST-JP) |
66
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| GST : CASE LAW REPORTS - In Re : Sigma Electric Manufacturing Corporation (P) Ltd. (2021) 97 ITPJ (G) 69 (CGST(A)-JP) |
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| GST : CASE LAW REPORTS - In Re : Stone India (2021) 97 ITPJ (G) 67 (CGST(A)-JP) |
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| GST : CASE LAW REPORTS - Jammu Automart (P) Ltd. v. Union Territory of J&K & Ors. (2021) 97 ITPJ (G) 64 (J&K-HC) |
61
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| GST : CASE LAW REPORTS - Macleods Pharmaceutical Ltd. v. Prakash Kumar & Anr. (2021) 97 ITPJ (G) 106 (HP-HC) |
99
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| GST : CASE LAW REPORTS - Majid Bilalbhai Akbani v. State of Gujarat (2021) 97 ITPJ (G) 93 (Guj-HC) |
87
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| GST : CASE LAW REPORTS - Meena Service Centre v. Asstt. Commr. CGST (2021) 97 ITPJ (G) 71 (CGST-Trib) |
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| GST : CASE LAW REPORTS - Murali Barathwaj v. Directorate General of GST (Intelligence) (2021) 97 ITPJ (G) 101 (Tel-HC) |
95
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| GST : CASE LAW REPORTS - Narayan Kumar Khaitan v. UOI (2021) 97 ITPJ (G) 103 (Ori-HC) |
97
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| GST : CASE LAW REPORTS - Rajesh Kiran D v. Jt. Commr. of State Tax (2021) 97 ITPJ (G) 71 (Guj-HC) |
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| GST : CASE LAW REPORTS - Sanchar Telesystems Ltd. v. CTO (2021) 97 ITPJ (G) 79 (Karn-HC) |
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| GST : CASE LAW REPORTS - Shyam Electroplanting v. Asstt. Commr. CGST (2021) 97 ITPJ (G) 112 (CGST-Jp) |
105
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| GST : CASE LAW REPORTS - Sun Pharma Laboratories Ltd. v. UOI & Ors. (2021) 97 ITPJ (G) 113 (Sikkim-HC) |
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| GST : CASE LAW REPORTS - Veer Pratab Singh v. State of Kerala (2021) 97 ITPJ (G) 99 (Ker-HC) |
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| GST : CASE LAW REPORTS - Vivek Gupta v. Gurukripa Developers & Infrastructures (P) Ltd. (2021) 97 ITPJ (G) 110 (NAPA) |
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| STATES GST & VAT : CASE LAW DIGESTS - State of Kerala v. Periyar Plywoods (2021) 97 ITPJ (SG) 116 (Ker-HC) : 2020 TaxPub(VAT) 242 (Ker-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Ikea Trading (India) (P) Ltd. v. Commr. of Trade & Tax (2021) 97 ITPJ (SG) 117 (Del-HC) : 2020 TaxPub(VAT) 247 (Del-HC) |
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| STATES GST & VAT : ADVANCE RULINGS - Novozymes South Asia (P) Ltd., In re (2021) 97 ITPJ (SG) 118 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Oswal Industries Ltd., In re (2021) 97 ITPJ (SG) 118 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Fraunhofer-Gessellschaft Zur Forderung Der Angewwandten Forschung, In re (2021) 97 ITPJ (SG) 144 (AAR) |
134
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| STATES GST & VAT : ADVANCE RULINGS - Karnataka State Co-Operative Marketing Federation Ltd., In re (2021) 97 ITPJ (SG) 145 (AAR) |
135
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| STATES GST & VAT : ADVANCE RULINGS - Karnataka State Electronics Development Corporation Ltd., In re (2021) 97 ITPJ (SG) 143 (AAR) |
133
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| STATES GST & VAT : ADVANCE RULINGS - Macro Media Digital Imaging (P) Ltd., In re (2021) 97 ITPJ (SG) 146 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Manipal Energy & Infratech Ltd., In re (2021) 97 ITPJ (SG) 120 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Marketting Communication and Advertising Ltd., In re (2021) 97 ITPJ (SG) 142 (AAR) |
132
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| STATES GST & VAT : ADVANCE RULINGS - NMDC Ltd, In re (2021) 97 ITPJ (SG) 147 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Rajendran Santhosh, In re (2021) 97 ITPJ (SG) 128 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Sri DMS Hospitality (P) Ltd., In re (2021) 97 ITPJ (SG) 141 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Yulu Bikes (P) Ltd., In re (2021) 97 ITPJ (SG) 142 (AAR) |
132
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| STATES GST & VAT : ADVANCE RULINGS - Pala Marketing Co-Operative Society Ltd., In re (2021) 97 ITPJ (SG) 148 (AAR) |
138
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| STATES GST & VAT : ADVANCE RULINGS - Kolhapur Foundry & Engineering Cluster, In re (2021) 97 ITPJ (SG) 149 (AAR) |
139
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| STATES GST & VAT : ADVANCE RULINGS - Vijay Baburao Shirke, In re (2021) 97 ITPJ (SG) 149 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - CTO v. RSWM Ltd. (2021) 97 ITPJ (SG) 166 (Raj-HC) : 2020 TaxPub(VAT) 243 (Raj-HC) |
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| STATES GST & VAT : ADVANCE RULINGS - Chennai Metro Rail Ltd., In re (2021) 97 ITPJ (SG) 167 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Erode Infrastructures (P) Ltd., In re (2021) 97 ITPJ (SG) 170 (AAR) |
159
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| STATES GST & VAT : ADVANCE RULINGS - Gourmet Popcornica LLP, In re (2021) 97 ITPJ (SG) 168 (AAR) |
157
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| STATES GST & VAT : ADVANCE RULINGS - ICU Medical LLP, In re (2021) 97 ITPJ (SG) 169 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - IIT Madras Alumni Association, In re (2021) 97 ITPJ (SG) 170 (AAR) |
159
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| STATES GST & VAT : ADVANCE RULINGS - Kavi Cut Tobacco (Prop. Arumugam), In re (2021) 97 ITPJ (SG) 171 (AAR) |
160
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| STATES GST & VAT : ADVANCE RULINGS - Kumaran Oil Mill, In re (2021) 97 ITPJ (SG) 167 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Macro Media Digital Imaging (P) Ltd., In re (2021) 97 ITPJ (SG) 169 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - MFAR Hotels & Resorts (P) Ltd., In re (2021) 97 ITPJ (SG) 172 (AAR) |
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| STATES GST & VAT : ADVANCE RULINGS - Tamil Nadu Textbook & Educational Services Corporation, In re (2021) 97 ITPJ (SG) 173 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Jansons Industries Ltd. v. State Tax Officer (2021) 97 ITPJ (SG) 175 (Mad-HC) : 2020 TaxPub(VAT) 246 (Mad-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - PVR Ltd. v. CTO (2021) 97 ITPJ (SG) 174 (Mad-HC) : 2020 TaxPub(VAT) 230 (Mad-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Ruchi Soya Industries Ltd. v. State of Tripura & Ors. (2021) 97 ITPJ (SG) 176 (Tripura-HC) : 2020 TaxPub(VAT) 231 (Tripura High Court-HC) |
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| CUSTOMS : NEWS YOU CAN USE - Exports decline for second month in a row, trade deficit at ten-month high |
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| CUSTOMS : NEWS YOU CAN USE - Govt moves to address woes of EXIM trade, shipping lines |
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| CUSTOMS : STATUTES - Special Measures to Facilitate MSME for AEO T1 & T2 Accreditation—Regarding—Circular No. 54/2020-Customs, dtd. 15-12-2020 [F.No. D-20/ DIC/NCTF(NTFAP)/29/2017] |
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| CUSTOMS : STATUTES - Faceless Assessment—Clarifications on the Issues Raised by Stakeholders-Reg.—Circular No.55/2020-Customs, dtd. 17-12-2020 [F. No.450/26/2019-Cus. IV(Pt)] |
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| CUSTOMS : STATUTES - Verification of the Preferential Certificates of Origin in Terms of CAROTAR Rules 2020—Regarding—Instruction No. 20/2020-Customs, dtd. 17-12-2020 [F.No.15021/18/2020 (ICD)] |
187
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| CUSTOMS : STATUTES - Instructions for Time Bound Processing of Duty Drawback Claims—Instruction No. 21/2020-Customs, dtd. 16-12-2020 [F. No. 609/41/2018-DBK] |
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| CUSTOMS : STATUTES - Amendments in Notification No.152/2009-Customs, dated 31st December, 2009—Notification No. 44/2020-Customs, dtd. 18-12-2020 [F. No. 354/ 51/2020-TRU] |
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| CUSTOMS : STATUTES - Anti-Dumping Duty on Imports of “Dimethylacetamide”—Notification No. 47/2020 -Customs (ADD), dtd. 15-12-2020 [F. No. 354/66/2018-TRU(Pt-I)] |
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| CUSTOMS : STATUTES - Amendment in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 112/2020-Customs (N.T.), dtd. 15-12-2020 [F. No. 467/01/2020 -Cus-V] |
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| CUSTOMS : STATUTES - Rate of Exchange for Conversion of Each of Foreign Currencies into Indian Rupees and Vice Versa—Notification No.113/2020 - Customs (N.T.), dtd. 17-12-2020 [F.No. 468/01/2020-Cus.V] |
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| CUSTOMS : STATUTES - Appointment of Customs officers to Act as a Common Adjudicating Authority—Notification No. 64/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/HQ-CI/50D/CAA-48/2020] |
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| CUSTOMS : STATUTES - Amendments in Notification No. 26/2016-Customs (N.T.) dated 16.02.2016 published vide S.O. 496(E) dated 16.02.2016—Notification No. 65/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/HQ-CI/50D/CAA-46/2020] |
197
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| CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating Authority—Notification No. 66/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/HQ-CI/50D/CAA-47/2020] |
198
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| CUSTOMS : STATUTES - Appointment of Customs Officers to act as a Common Adjudicating Authority—Notification No. 67/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/HQ-CI/50D/CAA-45/2020] |
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| CUSTOMS : STATUTES - Appointment of Customs Officers to Act as a Common adjudicating Authority—Notification No. 68/2020-Customs (N.T./CAA/DRI), dtd. 24-12-2020 [F. No. DRI/HQ-CI/50D/CAA-50/2020] |
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| CUSTOMS : CASE LAW DIGESTS - Abdinasir Ugas Ali v. Asstt. Commr. of Cus. (2021) 97 ITPJ (C) 222 (Mad-HC) : 2020 TaxPub(EX) 971 (Mad-HC) |
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| CUSTOMS : CASE LAW DIGESTS - Ahamed Gani Natchiar v. Commr. of Cus. (2021) 97 ITPJ (C) 219 (Chn-Trib) : 2020 TaxPub(EX) 972 (CESTAT-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Auto Creaters v. Commissioner of Customs (2021) 97 ITPJ (C) 217 (Chen-Trib) : 2020 TaxPub(EX) 890 (CESTAT 'SZ'-Chenn) : (2020) 373 ELT 681 (CESTAT 'SZ'-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Axiom Cordages Ltd. v. Commr. of Cus. (2021) 97 ITPJ (C) 224 (Mum-Trib) : 2020 TaxPub(EX) 944 (CESTAT-Mum) |
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| CUSTOMS : CASE LAW DIGESTS - Commr of Cus., C.Ex. & S.T. v. G.M.K. Products (P) Ltd. (2021) 97 ITPJ (C) 222 (Hyd-Trib) : 2020 TaxPub(EX) 892 (CESTAT-Hyd) : (2020) 373 ELT 692 (CESTAT-Hyd) |
209
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| CUSTOMS : CASE LAW DIGESTS - Compuage Infocom Ltd. v. Pr. Commr. of Cus. (2021) 97 ITPJ (C) 218 (Chen-Trib) : 2020 TaxPub(EX) 893 (CESTAT 'SZ'-Chenn) : (2020) 373 ELT 698 (CESTAT 'SZ'-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Karachira Coir Manufacturers v. Commr. of Cus. (2021) 97 ITPJ (C) 217 (Bang-Trib) : 2020 TaxPub(EX) 895 (CESTAT 'SZ'-Bang) : (2020) 373 ELT 709 (CESTAT 'SZ'-Bang) |
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| CUSTOMS : CASE LAW DIGESTS - Lieutenant Colonel Ganesan S. (Retd.) v. Commr. of Cus. (2021) 97 ITPJ (C) 221 (Chen-Trib) : 2020 TaxPub(EX) 894 (CESTAT 'SZ'-Chenn) : (2020) 373 ELT 705 (CESTAT 'SZ'-Chenn) |
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| CUSTOMS : CASE LAW DIGESTS - Masterstoke v. Commissioner of Customs (2021) 97 ITPJ (C) 223 (Del-Trib) : 2020 TaxPub(EX) 756 (CESTAT-Del) : (2020) 372 ELT 405 (CESTAT-Del) |
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| CUSTOMS : CASE LAW DIGESTS - Ruby Impex v. Commissioner of Customs (2021) 97 ITPJ (C) 219 (All-Trib) : 2020 TaxPub(EX) 888 (CESTAT, Regional Bench Allahabad) : (2020) 373 ELT 674 (CESTAT, Regional Bench Allahabad) |
206
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| CUSTOMS : CASE LAW DIGESTS - Saurabh Aggarwal v. Commr. of Cus. (2021) 97 ITPJ (C) 220 (New Del-Trib) : 2020 TaxPub(EX) 889 (CESTAT-Del) : (2020) 373 ELT 676 (CESTAT-Del) |
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| CUSTOMS : CASE LAW DIGESTS - Zerogravity Aesthetics LLP v. Commr. of Cus. (2021) 97 ITPJ (C) 220 (All-Trib) : 2020 TaxPub(EX) 877 (CESTAT-All) : (2020) 372 ELT 303 (CESTAT-All) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Arora Products v. CCE & CGST (2021) 97 ITPJ (E) 226 (New-Del) : 2020 TaxPub(EX) 968 (CESTAT-NDel) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Ganesh Enterprises v. CCE (2021) 97 ITPJ (E) 226 (Ahd-Trib) : 2020 TaxPub(EX) 999 (CESTAT-Ahd) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Gujarat State Fertilizers & Chemicals Ltd. v. CCE & ST (2021) 97 ITPJ (E) 227 (Ahd-Trib) : 2020 TaxPub(EX) 997 (CESTAT-Ahd) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - Sudhir Power Ltd. v. CCE & ST (2021) 97 ITPJ (E) 227 (Chd-Trib) : 2020 TaxPub(EX) 1001 (CESTAT-Chd) |
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