GST / Goods & Service Tax Archive

Finance Bill 2021: Overview of proposals on CGST Act, Customs Act and CST Act

Hon’ble F.M. Mrs. Nirmala Sitharaman unveiled the budget 2021-22 and also issued Finance Bill covering various tax proposals.  Overall, our view is that it is a balanced and a progressive budget presented by the government which will go a long way in the overall development especially the physical and the health infrastructure of our country. …

Recording of reason that facts cannot be verified at appellate level is wholly arbitrary

Citation: M/s Ansari Construction v. Additional Commissioner, CGST, Writ Tax No. 626 of 2020, Allahabad HC In a recent case that came up before Hon’ble Allahabad High Court, the Petitioner proprietorship firm’s certificate of registration had been cancelled by an ex-parte order on the ground that returns for six consecutive months were not filed. The …

E-Invoicing under GST: A critical analysis by Adv. Puneet Agrawal & C.A Shuchi Agrawal

As you all are well aware that a new system of invoicing has been notified in the GST law which is known as “e-invoicing”. The said new system of invoicing would hugely impact compliance mechanism of the assesses registered in the GST law. The said system is being implemented in the phased manner. Since, the …

Latest & Significant Updates in GST by Adv. Pawan Arora (Joint Partner at ALA Legal Advocates & Solicitors)

Dear All, Recently, the Government has issued various notifications to bring certain amendments in GST Law effective from 01.01.2021 onwards. Gist of such latest and significant amendments are briefed in “GST updates” attached with this blog which covers the following amendments: Due dates notified for filing Monthly GSTR-3B under section 39(1) Due dates notified for filing …

NOTICE ISSUED TO THE GOVTS. IN A PETITION CHALLENGING THE CONSTITUTIONAL VALIDITY OF THE DRACONIAN RULE 86A OF THE CGST RULES

In the petition filed for challenging Rule 86A over blocking of Input Tax Credit, the division bench of Hon’ble Gujarat High Court headed by Chief Justice Vikram Nath and Justice J.B. Pardiwala has issued the notices to the Central and State to submit their response by 21.01.2021. In the matter of M/s Surat Mercantile Association …