CBIC issues Central Goods and Services Tax Act, 2017 upto 31.08.2021

September 10, 2021

CBIC issues Central Goods and Services Tax Act, 2017 updated upto 31.08.2021

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Writ in high court not maintainable where statutory alternative remedy available in the law rules Supreme Court

September 09, 2021

The Honorable Supreme Court in the case of The Assistant Commissioner of State Tax and Others v M/s Commercial Steel Limited reported at 2021 (9) TMI 480 - Supreme Court requisites seeking of statutory alternative remedy available under the CGST Act before filing of Writ.

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Important compliances for September 2021

September 07, 2021

With September being a significant month in so far as tax compliance from a GST perspective is concerned, lets take a look at what you need to be ready with. 

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Tripura HC renders interim relief on credit denied owing to suppliers fault of non-payment

August 23, 2021

Honorable High Court of Tripura provides interim relief in case of M/s Sahil Enterprises v UOI reported at 2021 (8) TMI 877 - Tripura High Court against denial of credit under Section 16(2)(c) of the CGST Act, 2017 arising from suppliers omission. 

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No GST on employees contribution to canteen charges rules Gujarat AAR

August 20, 2021

The Authority of Advance Ruling Gujarat holds inapplicability of GST on the contributions made by the employee towards canteen charges - M/s Tata Motors Limited reported at 2021 (8) TMI 735.

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Notifications relating to GST Annual returns

July 31, 2021

The CBIC recently notified Central Goods Central Goods and Services Tax (Sixth Amendment) Rules, 2021 along with various notification concerning the GST annual returns. The said Notifications encompasses a number of amendments and actuals related to the GST annual returns. 

The said Notifications encompasses a number of amendments and actuals related to the GST annual returns.

Source: https://www.cbic.gov.in/htdocs-cbec/gst/central-tax-notfns-2017

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New functionality on Annual Aggregate Turnover deployed on GST portal for taxpayers

July 27, 2021

GSTN has implemented a new functionality on taxpayers’ dashboards with certain specified features.

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Service tax not leviable on payments to foreign seconded employees

July 26, 2021

In the case of Imasen Manufacturing India Private Limited v Assistant Commissioner (Commissioner Appeals, CGST, Jaipur reported at 2021 (7) TMI 1000 - Commissioner (Appeals) CGST , Jaipur 

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PIL issued before the Supreme Court seeking constitution of GST Appellate Tribunal

July 22, 2021

A PIL has been filed before the Supreme Court seeking constitution of a GST Appellate Tribunal - A long pending move!

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GST new functionalities

July 09, 2021

New functionalities made available for taxpayers on GST portal (June 2021)

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High Court of Chhattisgarh stays recovery order for ITC in relation to mismatch between GSTR 2A-GSTR 3B

July 05, 2021

The Honourable High Court of Chhattisgarh in its recent ruling in case of Bharat Aluminium Company Limited v Union of India and Others reported at 2021 (6) TMI 1052 – Chhattisgarh High Court afforded a stay on the recovery order passed by the revenue department denying ITC owing to mismatch between GSTR 2A (auto-populated inward report based on the sellers sales report) and GSTR 3B (credit availed as per the buyers input credit register) subject to deposit of 5 percent of demand.


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CBIC extends the implementation of Dynamic QR code on B2C invoices to October 1, 2021

June 30, 2021

CBIC issues Notification 28/2021 - Central Tax dated June 30, 2021 to extend the time limit for waiver of penalty levied under section 125 of the CGST Act, 2017 (general penalty) in respect of non-compliance of having Dynamic Quick Response Code on B2C invoices to September 30, 2021.

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