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    Highlights
    All› Central GST Laws › Central GST Laws - 2020
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    December 31, 2020   Notifications GST
    Deadline for CGST Act Section 44 Annual Return for FY 2019-20 Extended to February 28, 2021.
    December 31, 2020   Case Laws GST
    Cinema Ticket Profiteering: Respondent Violated GST Reduction on Ticket Prices, Failed to Pass Benefits to Consumers, Jan-Jun 2019.
    December 30, 2020   Case Laws GST
    Court Lifts Provisional Attachment on Cash Credit Account u/s 83 of GST Act, Allows Operation of Account.
    December 29, 2020   Case Laws GST
    High Court Dismisses Petition on ITC Block u/r 86A; Inquiry on Fake Invoices Deemed Justified.
    December 29, 2020   Case Laws GST
    Court Rules No Vested Right to ITC Before Formal Claiming; Rejects Indefeasible Right Argument u/r 86A.
    December 29, 2020   Case Laws GST
    Court Rules Bail Possible for Economic Offences; No Automatic Denial for Bogus Input Tax Credit Charges Per Section 437(1) CrPC.
    December 29, 2020   Case Laws GST
    Court Orders Refund of Excess ITC for CGST and SGST by Adjusting IGST Credit Entries.
    December 29, 2020   Case Laws GST
    Court Rules IGST Refund Valid for Zero-Rated Supplies; No Double Benefit with Customs Duty Drawback.
    December 28, 2020   Act Rules GST
    Amendment to Paragraph 4, Schedule 02, Section 7 of CGST Act clarifies classification of transactions for GST from Jan 2021.
    December 28, 2020   Act Rules GST
    Section 132 Amendment: New Penalties for GST Offenses Effective January 1, 2021.
    December 28, 2020   Act Rules GST
    GST Act 2017 Amended: New Sub-section 122(1A) Imposes Stricter Penalties for Compliance Violations from January 2021.
    December 28, 2020   Act Rules GST
    Amendments to Section 51 of GST Act on tax deduction at source effective January 1, 2021, impact compliance.
    December 28, 2020   Act Rules GST
    Section 31 Amendment: New Rules for Tax Invoices Under Central GST Act Effective from January 1, 2021.
    December 28, 2020   Act Rules GST
    Section 30 CGST Act Amended: Extended Time for Revocation of GST Registration Cancellation from January 1, 2021.
    December 28, 2020   Act Rules GST
    Amendment to Section 29(1)(c) of GST Act 2017 on Registration Cancellation Effective January 1, 2021.
    December 28, 2020   Act Rules GST
    Central GST Act 2017: Section 16(4) Amendment on Input Tax Credit Eligibility Effective January 1, 2021.
    December 28, 2020   Act Rules GST
    Amendment to Section 10(2) of CGST Act 2017 expands composition levy restrictions, effective January 1, 2021.
    December 28, 2020   Case Laws GST
    Kerala Hydro Project Services Ineligible for Concessional GST Rate, AAAR Rules; KSEB Considered Government Entity for GST Exemption.
    December 27, 2020   Forms GST
    New GST Form Streamlines Intimation for Suspension and Cancellation of Registration to Enhance Compliance and Transparency.
    December 27, 2020   Act Rules GST
    New Restrictions on FORM GST EWB-01 Info Furnishing u/r 138E of GST Rules 2017 to Boost Tax Compliance.

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      GST

      Scope of powers under Rule 86A - power and procedure for...

      High Court Dismisses Petition on ITC Block u/r 86A; Inquiry on Fake Invoices Deemed Justified.

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      GSTDecember 29, 2020Case LawsHC
      Scope of powers under Rule 86A - power and procedure for blocking the input tax credit (ITC) in the electronic credit ledger of a registered person during any inquiry or investigation - it cannot be said that the inquiry or investigation initiated as regards the fake/bogus invoices for the purpose of ITC is malafide or based on absolutely no materials. From what has been stated in the reply affidavit filed on behalf of the respondents, it could be said that prima facie, there is something which the Revenue has noticed and, therefore, are looking into the same before taking any final call as regards the claim of the writ applicants to avail the ITC. - Writ petition dismissed - HC
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