14 | 30.06.2022 | Summary of the recommendations in 47th GST Council Meeting held on 28thand 29thJune, 2022 at Chandigarh (Part-II). | Download |
13 | 29.06.2022 | Refund rejection order in full cannot be passed when the SCN in RFD-08 was issued only for a part of the refund amount as given by Gujarat High Court.
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12 | 28.06.2022 | IGST Refund allowed when duty drawback was claimed against wrong code as given by Delhi High Court. | Download |
11 | 27.06.2022 | Postal notice in lieu of electronic notice is not a sufficient compliance of Rule 68 of the CGST Rules, 2017 which provides for electronic notice to the non-filers of returns as given by Uttarakhand High Court besides Summary of Notification No. 01/2022- Compensation Cess, dt. 24-06-2022. | Download |
10 | 25.06.2022 | Show Cause Notice is a valid communication for ITC Mismatch as given by Madras High Court.
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9 | 18.06.2022 | Buyer cannot be penalised on account of the seller being a bogus firm as given by Calcutta High Court. | Download |
8 | 15.06.2022 | CBIC vide Instruction No. 03/2022-GST dated 14th June, 2022 instructs GST officials to upload Speaking Order along with GST Refund sanction order in FORM GST RFD-06 | Download |
7 | 14.06.2022 | Penalty under Section 129(3) of the CGST Act, 2017 cannot be imposed merely on the technical breach without any intention to evade tax as given by High Court Of Madras
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6 | 10.06.2022 | New functionalities on the GST Portal
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5 | 08.06.2022 | Provisional attachment of bank account and Credit Ledger shall cease affect after one year given in Judgment by High Court Of Gujarat. | Download |
4 | 07.06.2022 | SOP on Scrutiny of Returns vide Instruction No. 02/2022-GST dated 22nd March, 2022. | Download |
3 | 06.06.2022 | Minor discrepancyin the actual quantity on physical verification and the quantity shown in Invoice and e-way bill cannot lead to proceedings under Section 129 of the CGST Act given in Judgment by High Court Of Gujarat.
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2 | 04.06.2022 | Transfer of business as a going concern is supply of services chargeable at NIL rate of tax as given in Ruling by AAR-West Bengal. | Download |
1 | 03.06.2022 | The form GST-DRC-03 permit deposit of amount through cash/credit of the ITC ledgers. Section 49 of GST Act permits availing of the amount in electronic ledger for making any payments towards output tax under the Act.
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