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Gist of GST Articles
The Institute of Chartered Accountants of India has published a Handbook on Returns and Payments under GST. This is Second Edition published in October, 2022. The First Edition was published on December, 2020. Contents I. RETURNS UNDER GST Introduction Significance…
The Institute of Chartered Accountants of India has published a Handbook on Annual Return under GST. This is revised edition published in October, 2022. The First edition was published in May, 2020. Contents Introduction Primary Source of Annual Return Outward…
ICAI has published Handbook on composition scheme under GST. This is second edition – August 2022. First edition was published in August, 2020. Content of the book – Chapter-1: Introduction to Composition Scheme Chapter-2: Composition Scheme for Supplier of Goods…
The Central Government has appointed 01.10.2022 as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, 2022 shall come into force vide Notification No. 18/2022-Central…
The Hon’ble Supreme Court in the matter of M/s Shree Enterprise Coal Sales Pvt Ltd v. Union of India & Anr [Civil Appeal No 6539 of 2022 dated September 12, 2022] overruled the Allahabad High Court judgment and ordered to…
The Hon’ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated September 23, 2022] dismissed both the appeals filed by the assessee and directed the adjudicating authority to complete the penalty…
The CESTAT, Delhi in M/s Miraj Products Pvt. Ltd. V. Commissioner, Central Goods & Service Tax [Final Order Nos. 50804 – 50805/2022 dated September 02, 2022] held that the assessing authority has not found any undeclared machines in the manufacturing…
The Hon’ble Central Information Commission in Anil Khanna Vs CPIO [CIC/DGSTCX/A/2021/129351 dated September 19, 2022] directed the Center Public Information Officers (“CPIO”) to provide an extract of a copy of relevant rules or notifications pertaining to ‘consideration’ which will suffice…
CBIC has published GST Act & Rules updated till 28.09.2022. Source: CBIC CBIC – Link
Changes in GSTR-9 for FY 2021-22 is presented in PPT by CA Ronak Khandelwal.