GST Law Archive

L&S GST Update Newsletter Archive (2015 to 2024)

Name: L&S GST Update Newsletter Archive
Creator: Lakshmikumaran & Sridharan Attorneys
License: https://gst.lkslaw.com/terms-of-service
Keywords: L&S GST Update, GST newsletter, GSTtrack

L&S GST Update newsletter archive, October 2015 to January 2024. For current analysis see Articles and the Monthly GST Amicus.

Issue No.111/01/2024Update No. 1 of 2024 : GST Update on recent notifications
Issue No.4518/12/2023Update No. 45 of 2023 : Secondment, Applicability of SC decision in Northern Operating Systems in GST regime
Issue No.4416/11/2023Update No. 44 of 2023 : Action Points for November under GST law - An analysis
Issue No.4307/11/2023Update No. 43 of 2023 : Amnesty Scheme for Filing of Appeal
Issue No.4203/11/2023Update No. 42 of 2023 : GST Update on CBIC Circulars issued on 31 October 2023
Issue No.4130/10/2023Update No. 41 of 2023 : GST Update on recent CBIC Circulars
Issue No.4030/10/2023Update No. 40 of 2023 : GST Update on recent developments
Issue No.3925/10/2023Update No. 39 of 2023 : Changes in GST rate notifications effective from 20 October 2023
Issue No.3810/10/2023Update No. 38 of 2023 : Recommendations of the 52nd GST Council Meeting, Analysis
Issue No.3705/10/2023Update No. 37 of 2023 : Online gaming, casinos and horse racing, Changes effective from 1 October 2023
Issue No.3629/09/2023Update No. 36 of 2023 : GST Updates, IGST on ocean freight, and special procedure for pan masala manufacturers
Issue No.3509/09/2023Update No. 35 of 2023 : Online Gaming and Casinos, CGST Rules Amended
Issue No.3316/08/2023Update No. 34 of 2023 : GST update on CGST Amendment) Bill, 2023 ( and IGST (Amendment) Bill, 2023
Issue No.3309/08/2023Update No. 33 of 2023 : Rules, Amendments to CGST 2017 and other notifications
Issue No.3204/08/2023Update No. 32 of 2023 : GST Update on various recent developments
Issue No.3103/08/2023Update No. 31 of 2023 : 51st GST Council to be recommendations: Tax levied on Entry Fee/Deposit
Issue No.3028/07/2023Update No. 30 of 2023 : L&S UPDATE GST rate changes bringing ations into effect recommend of 50th GST Council Meeting
Issue No.2919/07/2023Update No. 29 of 2023 : Update on various Circulars issued by CBIC after 50th GST Council Meeting
Issue No.2819/07/2023Update No. 28 of 2023 : Update on various notifications issued pursuant to 50th GST Council Meeting
Issue No.2713/07/2023Update No. 27 of 2023 : Analysis of the Recommendations of the 50th GST Council Meeting
Issue No.2623/05/2023Update No. 26 of 2023 : Game of skill like ‘Rummy’ is not gambling or betting, even if played with stakes
Issue No.2511/05/2023Update No. 25 of 2023 : Applicability of E-Invoice: Decrease in threshold limit from INR 10 cr to INR 5 cr
Issue No.2411/05/2023Update No. 24 of 2023 : Time limit to make a declaration to pay GST under forward charge by GTA for FY 2023-24 and by newly registered GTAs
Issue No.2305/04/2023Update No. 23 of 2023 : GST Updates on changes by Finance Act, 2023
Issue No.2205/04/2023Update No. 22 of 2023 : GST Update on changes in CGST Rules and various notifications
Issue No.2101/03/2023Update No. 21 of 2023 : Amendments in GST Rate notifications
Issue No.2021/02/2023Update No. 20 of 2023 : Analysis of the recommendations of the 49th GST Council Meeting
Issue No.1913/02/2023Update No. 19 of 2023 : Exemption: Rajasthan Motor Vehicles Taxation Act, 1951
Issue No.1813/02/2023Update No. 18 of 2023 : Rajasthan Stamp Act, 1998: Amnesty Scheme
Issue No.1713/02/2023Update No. 17 of 2023 : Rajasthan of 2023 : Amnesty Scheme, 2023
Issue No.1603/02/2023Update No. 16 of 2023 : Appointment of proper officers under the Rajasthan Goods and Services Tax Act, 2017
Issue No.1503/02/2023Update No. 15 of 2023 : Budget 2023 Changes in Customs Rate due to the Finance Bill, 2023 related to Mobile Phones/Telephone
Issue No.1403/02/2023Update No. 14 of 2023 : Budget 2023 GST Update
Issue No.1302/02/2023Update No. 13 of 2023 : Budget 2023 Update in Electronics Industry
Issue No.1202/02/2023Update No. 12 of 2023 : Budget 2023 Changes in Automobile Industry
Issue No.1102/02/2023Update No. 11 of 2023 : Budget 2023 Amendments in Lithium Ion Batteries
Issue No.1001/02/2023Update No. 10 of 2023 : Budget 2023 Changes in Television Industry
Issue No.901/02/2023Update No. 9 of 2023 : Budget 2023 Update on relevant changes in rates of duty for Fertilizer S ector
Issue No.801/02/2023Update No. 8 of 2023 : Budget 2023 - Central Sales Tax Update
Issue No.718/01/2023Update No. 7 of 2023 : Clarifications on accommodation services provided by mess and incentives paid by MeitY
Issue No.617/01/2023Update No. 6 of 2023 : Classification and GST rates of specified goods
Issue No.503/01/2023Update No. 5 of 2023 : No claim bonus by insurance companies clarified
Issue No.403/01/2023Update No. 4 of 2023 : Redetermination of demand under CGST Section 75(2)
Issue No.303/01/2023Update No. 3 of 2023 : Amendment in rate of GST on specified goods
Issue No.202/01/2023Update No. 2 of 2023 : Amendment to RCM notification for goods
Issue No.5530/12/2022Update No. 55 of 2022 : Amendments to CGST Rules, 2017 and Circulars Nos. and 188 184
Issue No.5430/12/2022Update No. 54 of 2022 : Statutory dues when proceedings finalized under IBC
Issue No.5330/12/2022Update No. 53 of 2022 : ITC mis-match in Form GSTR-3B and GSTR-2A
Issue No.5229/12/2022Update No. 52 of 2022 : Biometric-based Aadhar authentication and physical verification of documents for GST registration
Issue No.5120/12/2022Update No. 51 of 2022 : Recommendations of 48th GST Council Meeting
Issue No.5001/11/2022Update No. 50 of 2022 : EXTENSION OF AMNE STY SCHEMES, 2022 of 2022 : RAJASTHAN
Issue No.4901/10/2022Update No. 49 of 2022 : GST Update on changes by Finance Act, 2022 as effective from 1 October 2022
Issue No.4830/09/2022Update No. 48 of 2022 : GST Update on changes effective from 1 October 2022
Issue No.4707/08/2022Update No. 47 of 2022 : Clarification regarding GST rates & classification of services
Issue No.4606/08/2022Update No. 46 of 2022 : Clarification regarding GST rates & classification of goods
Issue No.4505/08/2022Update No. 45 of 2022 : GST clarification relating to Entry 5(e) of Schedu le II to the CGST Act, 2017
Issue No.4404/08/2022Update No. 44 of 2022 : Clarification on declaration of revised MRP on unsold stock due to change in GST rates
Issue No.4302/08/2022Update No. 43 of 2022 : GST Update on e-invoicing
Issue No.4218/07/2022Update No. 42 of 2022 : Amendments in Rate Notifications - Miscellaneous
Issue No.4118/07/2022Update No. 41 of 2022 : GST Update for Healthcare sector
Issue No.4018/07/2022Update No. 40 of 2022 : GST rate changes: Transportation, Logistics and Hospitality Sectors
Issue No.3916/07/2022Update No. 39 of 2022 : GST rate change of goods
Issue No.3815/07/2022Update No. 38 of 2022 : GST update for Real Estate and Infrastructure Sector
Issue No.3711/07/2022Update No. 37 of 2022 : Clarifications vide Circular No. 172/04/2022 dated 6 July 2022
Issue No.3609/07/2022Update No. 36 of 2022 : Refund under inverted duty structure
Issue No.3509/07/2022Update No. 35 of 2022 : Mandatory furnishing of information in GST returns
Issue No.3409/07/2022Update No. 34 of 2022 : Fake invoices, Applicability of demand and penalty
Issue No.3309/07/2022Update No. 33 of 2022 : Implementing recommenda ti ons of 47th GST Council Me eting
Issue No.3208/07/2022Update No. 32 of 2022 : Refund of unutilized ITC on account of export of electricity
Issue No.3102/07/2022Update No. 31 of 2022 : Transportation and Logistic Sector - Recommendations of 4747th GST Council Meeting
Issue No.3002/07/2022Update No. 30 of 2022 : Hospitality Sector - Recommendations of 47th GST Council Meeting
Issue No.2902/07/2022Update No. 29 of 2022 : Healthcare Sector - Recommendations of 47th GST Council Meeting
Issue No.2801/07/2022Update No. 28 of 2022 : Online Gaming 47th GST council Meeting
Issue No.2701/07/2022Update No. 27 of 2022 : Real Estate Update 47th GST council Meeting
Issue No.2601/07/2022Update No. 26 of 2022 : 47th Meeting of the GST Council, Highlights of recommendations in GST law and procedure
Issue No.2501/07/2022Update No. 25 of 2022 : 47th Meeting of the GST Council, Highlights on changes in rates of GST
Issue No.2427/05/2022Update No. 24 of 2022 : GST, Improving Taxpayer Experience
Issue No.2321/05/2022Update No. 23 of 2022 : Levy of IGST on ocean freight in CIF contracts violates the principle of composite supply under Section 8 of the IGST Act
Issue No.2221/05/2022Update No. 22 of 2022 : Service tax payable on RCM basis on secondment of employees from foreign group companies under ‘Manpower Supply’
Issue No.2118/05/2022Update No. 21 of 2022 : GST Update on extension of due dates
Issue No.2012/05/2022Update No. 20 of 2022 : Construction services, Deduction of 1/3rd value towards land is optional: Gujarat HC
Issue No.1911/05/2022Update No. 19 of 2022 : Telangana State One-Time Settlement Scheme 2022
Issue No.1804/04/2022Update No. 18 of 2022 : Special composition scheme for brick kilns notified
Issue No.1704/04/2022Update No. 17 of 2022 : Changes in E-way Bill Requirements of 2022 : Rajasthan
Issue No.1604/04/2022Update No. 16 of 2022 : Mechanism for ITC Verification: Rajasthan Vat Act, 2003
Issue No.1501/04/2022Update No. 15 of 2022 : GST, Amendments by Finance Act, 2022 as effective from 30 March 2022
Issue No.1423/03/2022Update No. 14 of 2022 : GST Action Points for March 2022
Issue No.1323/03/2022Update No. 13 of 2022 : Demand of excise duty on the demerged entity not sustainable when duty paid by predecessor
Issue No.1223/03/2022Update No. 12 of 2022 : Amount deposited involuntarily during investigation violates Articles 265 and 300-A of the Constitution, To be refunded to assessee
Issue No.1116/03/2022Update No. 11 of 2022 : Reimbursement of State Tax to Hotels & Tour Operators of 2022 : Rajasthan
Issue No.1011/03/2022Update No. 10 of 2022 : Kerala Budget 2022, Highlights
Issue No.901/03/2022Update No. 9 of 2022 : Kerala Flood Cess, Due date for filing annual returns extended
Issue No.825/02/2022Update No. 8 of 2022 : E-invoice by taxpayers with turnover exceeding INR 20 crore
Issue No.724/02/2022Update No. 7 of 2022 : Amnesty Scheme for Goods not Subsumed in GST: Rajasthan
Issue No.624/02/2022Update No. 6 of 2022 : AMNESTY SCHEME, 2022 of 2022 : RAJASTHAN
Issue No.524/02/2022Update No. 5 of 2022 : Remission of outstanding demands of Stamp Duty of 2022 : RAJASTHAN
Issue No.402/02/2022Update No. 4 of 2022 : Budget 2022 - Update for Liquor Industry
Issue No.302/02/2022Update No. 3 of 2022 : Budget 2022, GST Proposed Amendments
Issue No.202/02/2022Update No. 2 of 2022 : Finance Bill 2022, GST amendments specific to e-commerce sector
Issue No.103/01/2022Update No. 1 of 2022 : GST Update of 2022 : Recent Developments for Textiles and Footwear Sectors
12/04/2021E-invoicing, Recent FAQs
Issue No.4231/12/2021Update No. 42 of 2021 : GST Update: Amendment in CGST Rules
Issue No.4131/12/2021Update No. 41 of 2021 : GST Update, Changes in GST Tariff with effect from 1 January 2022
Issue No.4023/12/2021Update No. 40 of 2021 : GST Update Recent Notifications
Issue No.3903/12/2021Update No. 39 of 2021 : GST Update of 2021 : Amendment in CGST Rules
Issue No.3822/11/2021Update No. 38 of 2021 : Changes in Goods Rate Notification
Issue No.3722/11/2021Update No. 37 of 2021 : GST Update recent notifications
Issue No.3622/11/2021Update No. 36 of 2021 : Changes in service rate notification
Issue No.3518/11/2021Update No. 35 of 2021 : GST Update on recent CBIC Circulars
Issue No.3429/10/2021Update No. 34 of 2021 : Rectification of Form GSTR-3B, Supreme Court upholds para 4 of CBIC Circular No. 26/26/2017-GST
Issue No.3328/10/2021Update No. 33 of 2021 : Changes in GST Rate on Transfer of IP Rights
Issue No.3211/10/2021Update No. 32 of 2021 : Update on recent CBIC Circulars
Issue No.3105/10/2021Update No. 31 of 2021 : Amendment in GST Rates of Goods and Services
Issue No.3002/10/2021Update No. 30 of 2021 : Rajasthan: Economic Assistance to Tourism and Hospitality Industry by State Government
Issue No.2902/10/2021Update No. 29 of 2021 : Reimbursement of State Tax to Hotel & Tour Operators of 2021 : Rajasthan
Issue No.2802/10/2021Update No. 28 of 2021 : Extension Of Amnesty Scheme, 2021 of 2021 : Rajasthan
Issue No.2728/09/2021Update No. 27 of 2021 : Notifications giving effect to decisions taken in 45th GST Council Meeting
Issue No.2627/09/2021Update No. 26 of 2021 : Restructuring Of Commercial Tax Department of 2021 : Rajasthan
Issue No.2521/09/2021Update No. 25 of 2021 : Recommendations of 45th GST Council Meeting
Issue No.2431/08/2021Update No. 24 of 2021 : Changes in CGST Rules and certain timelines
Issue No.2316/08/2021Update No. 23 of 2021 : Area-based exemption, Limitation for filing applications for special rates
Issue No.2211/08/2021Update No. 22 of 2021 : Investment Subsidy Scheme in lieu of SGST for the State of Haryana
Issue No.2127/07/2021Update No. 21 of 2021 : Kerala Flood Cess expires on 31 July 2021
Issue No.2019/06/2021Update No. 20 of 2021 : GST on intermediary, Constitutional validity of IGST Section 13(8)(b), Split verdict by Bombay High Court
Issue No.1916/06/2021Update No. 19 of 2021 : GST and Customs changes after 44th GST Council meeting
Issue No.1804/06/2021Update No. 18 of 2021 : Notifications giving effect to decisions taken in 43rd GST Council Meeting
Issue No.1730/05/2021Update No. 17 of 2021 : 43rd GST Council Meeting, Recommendations
Issue No.1630/05/2021Update No. 16 of 2021 : 43rd GST Council Meeting, Recommendations
Issue No.1520/05/2021Update No. 15 Haryana, GST reimbursement on medical items donated to hospitals, etc.
Issue No.1420/05/2021Update No. 14 of 2021 : CGST Rules amended, Changes relating to GST refund, revocation o n and of cancellation of registrati e-way bill restrictions [Notification No. 15/2021-CT]
Issue No.1304/05/2021Update No. 13 of 2021 : Recent notifications in view of COVID-19
Issue No.901/04/2021Update No. 9 of 2021 : Rajasthan: Amendment to Amnesty Scheme, 2021
Issue No.831/03/2021Update No. 8 of 2021 : Dynamic QR Code for B2C invoice, Penalty for non-compliance waived till 30 June 2021
Issue No.624/03/2021Update No. 6 of 2021 : RAJASTHAN VAT: MANNER OF ITC VERIF ICA TI ON
Issue No.522/03/2021Update No. 5 GST Action Points for March 2021
Issue No.418/03/2021Update No. 4 of 2021 : Incentives received by air travel agents from airlines and CRS companies are not taxable under Business Auxiliary Service: CESTAT Larger Bench
Issue No.310/03/2021Update No. 3 of 2021 : Classification of parts used solely and principally in railways
Issue No.224/02/2021Update No. 2 of 2021 : Rajasthan State Budget 2021-22
Issue No.102/02/2021Update No. 1 of 2021 : Budget 2021, Changes in the GST law
Issue No.4828/12/2020Update No. 48 of 2020 : Central Goods and Services Tax Rules, 2017 to 14th amendment of 2020
Issue No.4728/12/2020Update No. 47 of 2020 : Amendments by Finance Act, 2020 notified
Issue No.4604/12/2020Update No. 46 of 2020 : Transportation facilities arranged by employers for their employees, liable to GST as ‘Supply between related persons’
Issue No.4512/11/2020Update No. 45 of 2020 : Latest Updates Recent Notifications and Circulars
Issue No.4404/11/2020Update No. 44 of 2020 : Interest on delayed payment, Proviso to Section 50 of CGST Act is retrospective in operation
Issue No.4317/10/2020Update No. 43 of 2020 : Central Goods and Services Tax Rules, 2017 to 12th Amendment Rules, 2020
Issue No.4217/10/2020Update No. 42 of 2020 : Due Dates for GSTR-1 and GSTR-3B
Issue No.4107/10/2020Update No. 41 of 2020 : Recommendations of the 42nd GST Council Meeting
Issue No.4007/10/2020Update No. 40 of 2020 : Sabka Vishwas Scheme, Amount in arrears, Deposits to be adjusted after determination of amount payable
Issue No.3901/10/2020Update No. 39 of 2020 : Update on recent notifications
Issue No.3825/09/2020Update No. 38 of 2020 : Refund of ITC accumulated on input services due to inverted duty structure
Issue No.3724/09/2020Update No. 37 of 2020 : Update on recent GST notifications
Issue No.3607/09/2020Update No. 36 of 2020 : IMPORTANT COMPLIANCES DURING SEPTEMBER - OCTOBER 2020
Issue No.3501/09/2020Update No. 35 of 2020 : Supply of pipes and measurement equipment ( SKID equipment), charged as ‘gas connection charges ’, liable to service tax under ‘Supply of Tangible Goods for Use ’
Issue No.3431/08/2020Update No. 34 of 2020 : Return related changes [GSTR-2B and GSTR-2A]
Issue No.3327/08/2020Update No. 33 of 2020 : Interest under Section 50 on net cash liability [Notification No. 63/2020-CT]
Issue No.3224/08/2020Update No. 32 of 2020 : Amendments in Aadhar based authentication [Notification No. 62/2020-CT]
Issue No.3105/08/2020Update No. 31 of 2020 : Place of supply in case of intermediary, Section 13(8)(b) of IGST Act is intra vires Constitution of India
Issue No.3003/08/2020Update No. 30 of 2020 : Applicability of e-invoice and changes in form GST INV-1
Issue No.2903/08/2020Update No. 29 of 2020 : Refund of credit accumulate d on input services, due to invert ed duty structure, Explanation (a) to Rule 89(5) of CGST Rules held ultra vires Section 54(3) of CGST Act
Issue No.2820/07/2020Update No. 28 of 2020 : TRAN-1, Rule 117 of CGST Rules is intra vires Section 140 of CGST Act, Time limit provided therein is mandatory
Issue No.2716/07/2020Update No. 27 of 2020 : Foreclosure charges are not liable to service tax, CESTAT Larger Bench
Issue No.2630/06/2020Update No. 26 of 2020 : Compliance Calendar (Originally due on or after March, 2020)
Issue No.2526/06/2020Update No. 25 of 2020 : Recent Notifications and Circulars
Issue No.2418/06/2020Update No. 24 of 2020 : TRAN-1 - Decision in Brand Equity applicable regardless of retrospective amendment to Section 140 of CGST Act
Issue No.2315/06/2020Update No. 23 of 2020 : Recommendations by 40th GST Council Meeting
Issue No.2213/06/2020Update No. 22 of 2020 : Latest updates on recent notifications and circulars
Issue No.2111/06/2020Update No. 21 of 2020 : Cenvat credit of services of DICGC availed by banks, available: CESTAT Larger Bench
Issue No.2001/06/2020Update No. 20 of 2020 : Extension of time limit for assessment/re-assessment proceedings under U.P. VAT Act, 2008
Issue No.1927/05/2020Update No. 19 of 2020 : Madras HC quashes Guidelines denying duty-free procurement of fuel by SEZ Developer’s power plant & SCN demanding central excise duty
Issue No.1825/05/2020Update No. 18 of 2020 : High Court cannot disregard statutory period of limitation while exercising power under Article 227
Issue No.1709/05/2020Update No. 17 of 2020 : Uttar Pradesh Interest and Penalty Waiver Scheme, 2020
Issue No.1608/05/2020Update No. 16 of 2020 : Transition of CENVAT to GST regime, GST Form TRAN-1 can be filed till June 30, 2020: Delhi High Court
Issue No.1508/05/2020Update No. 15 of 2020 : Rectification of previously filed Form GSTR-3B Delhi High Court Allows Writ Petition
Issue No.1406/05/2020Update No.14 of 2020 : Recent Notifications in View of COVID-19
Issue No.1313/04/2020Update No.13 of 2020 : COVID-19: Recent Circular on Challenges (Circular No. 137/07/2020-GST dated April 13, 2020)
Issue No.1206/04/2020Update No.12 of 2020 : Recent Notifications and Circulars in view of COVID-19
Issue No.1102/04/2020Update No.11 of 2020 : Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 Circular on refund related issues
Issue No.1027/03/2020Update No.10 of 2020 : Recent Notifications specifying Change in rate of GST Place of supply of MRO services
Issue No.925/03/2020Update No.9 of 2020 : Return related changes
Issue No.825/03/2020Update No.8 of 2020 : Special Procedure for corporate debtors undergoing CIRP under IBC, 2016
Issue No.725/03/2020Update No.7 :Input Tax Credit Refund Clarification on apportionment of ITC in cases of business reorganization
Issue No.625/03/2020Update No.6 of 2020 : Press Release dated 24-3-2020 E-invoice and QR Aadhaar based authentication for new registration
Issue No.516/03/2020Update No.5 of 2020 : 39th GST Council Meeting decisions
Issue No.403/02/2020Update No.4 of 2020 : Changes in GST Laws - Budget 2020
Issue No.328/01/2020Update No.3 of 2020 : Recent High Court decisions in respect of ocean freight - Notifications imposing GST/Service tax on ocean freight in specific case declared to be unconstitutional
Issue No.202/01/2020Update No.2 of 2020 : Amendments by Finance (No. 2) Act, 2019: 1st January 2020 notified as appointed date
Issue No.102/01/2020Update No.1 of 2020 : Recent Notifications
Issue No.3227/12/2019Update No.32 of 2019 : Recent Notifications
Issue No.3116/12/2019Update No.31 of 2019 : Recent Notifications
Issue No.3010/10/2019Update No.30 of 2019 : Recent GST Notifications
Issue No.2901/10/2019Update No.29 of 2019 : Highlights of changes effective from 1-10-2019 in GST Rates of 2019 : Services
Issue No.2801/10/2019Update No.28 of 2019 : Highlights of changes effective from 1-10-2019 in GST Rates of 2019 : Goods
Issue No.2724/09/2019Update No.27 of 2019 : Highlights of 37th Meeting of GST Council: GST rates on specified services and changes in law and procedures
Issue No.2624/09/2019Update No.26 of 2019 : Highlights of 37th Meeting of GST Council of 2019 : Recommended GST rates on goods
Issue No.2501/07/2019Update No.25 of 2019 : Amendments in CGST Rules 2017 (Notification No. 31/2019-CT dated 28.06.2019)
Issue No.2401/07/2019Update No.24 of 2019 : Recent Circulars
Issue No.2301/07/2019Update No.23 of 2019 : Recent Notifications specifying
Issue No.2224/06/2019Update No.22 of 2019 : Decisions taken in 35th GST Council meeting held on 21st June 2019
Issue No.2125/04/2019Update No.21 of 2019 : Extension of time limit to apply for revocation of cancellation of registration
Issue No.2024/04/2019Update No.20 of 2019 : Input Tax Credit, Order of utilization clarified
Issue No.1901/04/2019Update No.19 of 2019 : Taxability of development rights and leasehold rights - Notification No. 4/2019-Central Tax (Rate)
Issue No.1801/04/2019Update No.18 of 2019 : Real Estate Sector, Changes in Reverse Charge Mechanism (RCM)
Issue No.1701/04/2019Update No.17 of 2019 : Real Estate Sector, Changes in rates
Issue No.1619/03/2019Update No.16 of 2019 : GST Council’s 34th Meeting on 19-3-2019, GST on under-construction houses & new projects, Highlights of recommendations
Issue No.1508/03/2019Update No.15 of 2019 : Sales promotion schemes - Clarification on treatment under GST
Issue No.1408/03/2019Update No.14 of 2019 : Due dates for filing GSTR-1 & GSTR-3B for April - June, 2019
Issue No.1325/02/2019Update No.13 of 2019 : GST Council Meeting held on 24-2-2019 GST rates on residential property, Recommendations
Issue No.1221/02/2019Update No.12 of 2019 : Due date for filing GSTR-3B return for the month of January 2019 extended
Issue No.1130/01/2019Update No.11 of 2019 : CGST Rules, 2017-Amendments made by Notification No. 3/2019-Central Tax dated 29-1-2019 (in force from 1st February, 2019)
Issue No.1030/01/2019Update No.10 of 2019 : Amendments in IGST Act 2017 by IGST (Amendment) Act, 2018 to come into force from 1st February, 2019 [as per Notification No. 1/2019-Integrated Tax]
Issue No.930/01/2019Update No.9 of 2019 : CGST Act, 2017 - Amendments made by CGST (Amendment) Act, 2018 to come into force from 1st February, 2019
Issue No.811/01/2019Update No.8 of 2019 : GST Council’s 32nd Meeting held on 10-01-2019 - Recommendations made/Decisions taken
Issue No.703/01/2019update No.7 of 2019 : Central Tax Notifications issued on 31-12-2018
Issue No.603/01/2019Update No.6 of 2019 : CGST Rules, 2017, Recent amendments made by Notification No. 74/2018-Central Tax dated 31-12-2018
Issue No.502/01/2019Update No.5 of 2019 : Removal of Difficulty Orders
Issue No.402/01/2019Update No.4 of 2019 : CBIC Circulars clarifying
Issue No.302/01/2019Update No.3 of 2019 : CBIC Circulars clarifying various issues
Issue No.202/01/2019Update No.2 of 2019 : Exemption and effective rate of GST on services & Reverse Charge on services, Latest amendments
Issue No.102/01/2019Update No.1 of 2019 : Exemption and effective rate of GST on goods, Latest amendments
Issue No.2124/12/2018Update No.21 of 2018 : Recommendations made / Decisions taken in the 31st meeting of GST Council held on 22 December, 2018
Issue No.2014/11/2018Update No.20 of 2018 : Cenvat credit in respect of towers and shelters admissible - Delhi High Court rules in favour of assessee
Issue No.1913/11/2018Update No.19 of 2018 : E-way bill system - Proposed improvements
Issue No.1806/11/2018Update No.18 of 2018 : Del-credere agent - Scope of principal and agent relationship clarified
Issue No.1731/10/2018Update No.17 of 2018 : Procedure for recovery of dues under ‘existing’ laws (earlier laws) notified
Issue No.1629/10/2018Update No.16 of 2018 : Job work, Due date for declaration extended and certain other clarifications
Issue No.1522/10/2018Update No.15 of 2018 : Extension of due date for filing GSTR 3B, September 2018
Issue No.1420/09/2018Update No.14 of 2018 : Tax Deduction at Source (TDS) & Collection of Tax at Source (TCS) - Provisions to come into force from 1st October, 2018
Issue No.1311/09/2018Update No.13 of 2018 : Due dates for filing FORM GSTR - 1 - July, 2017 to March, 2019
Issue No.1205/09/2018Update No.12 of 2018 : Amendments to CGST Rules, Annual Return form notified, Late fee waived in certain cases, Other changes
Issue No.1113/08/2018Update No.11 of 2018 : Due dates for filing FORM GSTR-1 & GSTR-3B, July, 2018 to March, 2019
Issue No.1027/07/2018Update No.10 of 2018 : Notifications issued giving effect to decisions taken in 28th GST Council meeting held on 21-7-2018
Issue No.927/07/2018Update No.9 of 2018 : Notifications issued giving effect to the decisions taken in the 28th GST Council Meeting held on 21st July 2018
Issue No.824/07/2018Update No.8 of 2018 : 28thMeeting of GST Council, Highlights of certain proposed changes
Issue No.729/05/2018Update No.7 of 2018 : Circular No. 3/1/2018-IGST clarifying levy of IGST on in-bond sales
Issue No.610/03/2018Update No.6 of 2018 : Refund on account of exports - Clarifications
Issue No.512/03/2018Update No.5 of 2018 : 26thGST Council Meeting, Relaxations in Return filing and for exporters, E-way Bill provisions to come into effect from 1-4-2018
Issue No.409/03/2018Update No. 4 of 2018 : E-way Bill, Provisions amended
Issue No.324/01/2018Update No. 3 of 2018 : Notifications issued to implement certain decisions of GST Council
Issue No.219/01/2018Update No. 2 of 2018 : GST Council, 25th Meeting held on 18th of January, 2018, Major recommendations/decisions
Issue No.101/01/2018Update No. 1 of 2018 : I. Last date postponed for GSTR-1, CBEC clarifies Return filing II. CGST Rules, 2017, Fourteenth amendment notified
Issue No.6123/11/2017Update No. 61 of 2017 : Clarifications issued by Ministry of Finance on certain issues
Issue No.6017/11/2017Update No. 60 of 2017 : Non-rate Notifications including those extending due date for various GST Returns issued to bring into effect GST Council decisions
Issue No.5916/11/2017Update No. 59 of 2017 : Notifications issued giving effect to decisions taken by GST Council in 23rd meeting held on 10th November
Issue No.5811/11/2017Update No. 58 of 2017 : 23rd Meeting of GST Council, Highlights of certain proposed changes
Issue No.5709/11/2017Update No. 57 of 2017 : Errors in export documentation affecting IGST Refunds & precautions to be taken by Merchant Exporters
Issue No.5609/11/2017Update No. 56 of 2017 : Returns, Revised due dates of Forms GSTR-1A and 2A
Issue No.5509/11/2017Update No. 55 of 2017 : EOUs, Procedure for procurement from DTA
Issue No.5431/10/2017Update No. 54 of 2017 : Revision in due dates for various Returns and changes in CGST Rules
Issue No.5324/10/2017Update No. 53 of 2017 : GST Implications on supplies to merchant exporters
Issue No.5217/10/2017Update No. 52 of 2017 : Update on GST rates, Composition levy, RCM, FTP changes, and others
Issue No.5110/10/2017Update No. 51 of 2017 : Budgetary Support Scheme under GST in lieu of area based exemption of excise
Issue No.5010/10/2017Update No. 50 of 2017 : 22nd GST Council meeting held on 6th of October, Major recommendations / decisions
Issue No.4903/10/2017Update No. 49 of 2017 : Transitional credit of Service tax paid under reverse charge by 5th/6th July, 2017
Issue No.4827/09/2017Update No. 48 of 2017 : Reduction in rate of GST for various goods, and amendment relating to branded items
Issue No.4721/09/2017Update No. 47 of 2017 : Form GST TRAN-1 revision - Extension of due date
Issue No.4611/09/2017Update No. 46 of 2017 : 21st GST Council meeting held on 9th of September, Major recommendations / decisions.
Issue No.4506/09/2017Update No. 45 of 2017 : Notification providing extension of due date for filing of returns for the months of July and August, 2017
Issue No.4404/09/2017Update No. 44 of 2017 : Clarification on reconciliation of information in GSTR-1, GSTR-2 & GSTR-3B
Issue No.4301/09/2017Update No. 43 of 2017 : Notification providing for E-way Bill Rules
Issue No.4231/08/2017Update No. 42 of 2017 : Changes in GST rate on certain specified services including GTA and specified works contract services
Issue No.4118/08/2017Update No. 41 of 2017 : Notification providing for timelines for furnishing Form GSTR3B and TRAN - 1
Issue No.4009/08/2017Update No. 40 of 2017 : Time-lines for filing GST Returns for July & August, revised
Issue No.3910/07/2017Update No. 39 of 2017 : Export without payment of Integrated GST - Procedure
Issue No.3803/07/2017Update No. 38 :CGST Rules, 2017 - Notification providing for additional rules
Issue No.3703/07/2017Update No. 37 of 2017 : Export procedures under GST
Issue No.3630/06/2017Update No. 36 of 2017 : GST, Reverse Charge Notifications
Issue No.3530/06/2017Update No. 35 of 2017 : GST - Exemptions
Issue No.3430/06/2017Update No. 34 of 2017 : GST Rates for goods and services notified
Issue No.3321/06/2017Update No. 33 of 2017 : Draft Anti-profiteering Rules & Deferment of E-way Bill Rules
Issue No.3220/06/2017Update No. 32 of 2017 : CGST Act & IGST Act - Notifications issued bringing certain provisions into force from 22 June 2017
Issue No.3120/06/2017Update No. 31 of 2017 : GST Council’s Meeting held on 18-6-2017, Relaxations in filing Returns, changes in GST rate for certain services, and Composition scheme for special category States
Issue No.3012/06/2017Update No. 30 of 2017 : GST Council’s Meeting held on 11-6-2017, Rate reduction, IGST exemptions, changes in GST rate for certain services & composition scheme
Issue No.2931/05/2017Update No. 29 of 2017 : GST Enrolment / Migration, Window to be open again from 1 June, 2017
Issue No.2822/05/2017Update No. 28 of 2017 : GST Rate Schedule for goods & services released
Issue No.2722/05/2017Update No, 27 of 2017 : Revised Draft Refund Rules - May 2017
Issue No.2622/05/2017Update No. 26 of 2017 : GST - Revised Draft Invoice Rules
Issue No.2522/05/2017Update No. 25 of 2017 : GST - Draft Input Tax Credit Rules
Issue No.2422/05/2017Update No. 24 of 2017 : GST - Revised Draft Valuation Rules
Issue No.2322/05/2017Update No. 23 of 2017 : Revised Draft Registration Rules - May 2017
Issue No.2228/04/2017Update No. 22 of 2017 : GST - Draft Accounts & Records Rules
Issue No.2128/04/2017Update No. 21 of 2017 : GST - Draft Electronic Way Bill Rules
Issue No.2006/04/2017Update No. 20 of 2017 : Draft Rules on Transitional Provisions
Issue No.1906/04/2017Update No. 19 of 2017 : Draft Input Tax Credit Rules
Issue No.1803/04/2017Update No. 18 of 2017 : Proposed Repeal / Amendment of Enactments under GST
Issue No.1704/04/2017Update No. 17 of 2017 : Draft Composition Rules (CGST)
Issue No.1604/04/2017Update No. 16 of 2017 : Revised Draft Registration Rules
Issue No.1504/04/2017Update No. 15 of 2017 : Update on Revised Draft Refund Rules
Issue No.1404/04/2017Update No. 14 of 2017 : Update on Draft Determination of Value of Supply Rules
Issue No.1304/04/2017Update No. 13 of 2017 : Update on the Revised Draft Payment Rules
Issue No.1204/04/2017Update No. 12 of 2017 : Update on Revised Draft Invoice Rules
Issue No.1131/03/2017Update No. 11 of 2017 : Update on the GST (Compensation to States) Bill, 2017
Issue No.1031/03/2017Update No. 10 of 2017 : Update on the UTGST Bill, 2017
Issue No.931/03/2017Update No. 9 of 2017 : IGST Bill - Certain important changes compared to Revised Model IGST Law
Issue No.831/03/2017Update No. 8 of 2017 : Electronic Commerce Operator - Changes proposed in the CGST Bill, 2017
Issue No.731/03/2017Update No. 7 of 2017 : Input Tax Credit - Changes proposed in the CGST Bill, 2017
Issue No.629/03/2017Update No. 6 of 2017 : Time of Supply and Invoicing - Changes proposed in the CGST Bill, 2017
Issue No.529/03/2017Update No. 5 of 2017 : CGST Bill - Changes in Transitional Provisions as compared to Revised Model
Issue No.429/03/2017Update No. 4 of 2017 : Supply, Levy and Composition Levy - Changes proposed in the CGST Bill, 2017
Issue No.329/03/2017Update No. 3 of 2017 : CGST Bill - Changes in definitions as compared to Revised Model GST Law
Issue No.206/03/2017Update No. 2 of 2017 : GST Council approves draft CGST Bill and draft IGST Bill
Issue No.104/01/2017Update No. 1 of 2017 : Migration to GST - Enrolment Schedule for existing assesees
Issue No.2728/11/2016Update No. 27 of 2016 : Revised Model GST Law - Electronic Commerce transactions
Issue No.2628/11/2016Update No. 26 of 2016 : Revised Model GST Law - Provisions relating to Appeals
Issue No.2528/11/2016Update No. 25 of 2016 : Revised Model GST Law - Adjudication and Recovery
Issue No.2428/11/2016Update No. 24 of 2016 : Revised Model GST Law - Transitional Provisions
Issue No.2328/11/2016Update No. 23 of 2016 : Revised Model GST Law - Input Tax Credit
Issue No.2228/11/2016Update No. 22 of 2016 : Revised Model GST Law - Place of Supply of Goods and Services
Issue No.2128/11/2016Update No. 21 of 2016 : Revised Model GST Law - Time of Supply of Goods and Services
Issue No.2028/11/2016Update No. 20 of 2016 : Revised Model GST Law - General Provisions including Rate Cap, Definitions & Cess
Issue No.1908/11/2016Update No. 19 of 2016 : Enrolment of existing VAT dealers under GST-schedule for states
Issue No.1807/11/2016Update No. 18 of 2016 : GST, Enrolment of existing VAT dealers under GST in Goa
Issue No.1730/09/2016Update No. 17 of 2016 : GST Registration - Draft Rules and Formats
Issue No.1630/09/2016Update No. 16 of 2016 : GST Invoice - Draft Rules and Formats
Issue No.1520/09/2016Update No. 15 of 2016 : Constitution Amendment Act, 2016 on GST
Issue No.1404/08/2016Update No. 14 of 2016 : Rajya Sabha passes the GST Bill
Issue No.1316/06/2016Update No. 13 of 2016 : Model GST Law - Transitional Provisions
Issue No.1216/06/2016Update No. 12 of 2016 : Model GST Law - Appeals and Revision
Issue No.1116/06/2016Update No. 11 of 2016 : Model GST Law - Payment of tax, interest, penalty and other amounts
Issue No.1015/06/2016Update No. 10 of 2016 : Model GST Law - Time of Supply of Goods and Services
Issue No.915/06/2016Update No. 9 of 2016 : Model GST Law - Valuation for levy of GST
Issue No.815/06/2016Update No. 8 of 2016 : Model GST Law - Refunds
Issue No.715/06/2016Update No. 7 of 2016 : Model GST Law - Input Tax Credit
Issue No.615/06/2016Update No. 6 of 2016 : Model GST Law - Recovery
Issue No.515/06/2016Update No. 5 of 2016 : Model GST Law - Supplies by Aggregators
Issue No.415/06/2016Update No. 4 of 2016 : Model GST Law - Electronic Commerce Transactions
Issue No.315/06/2016Update No. 3 of 2016 : Model GST Law - Scrutiny of Returns, Assessment and Demands
Issue No.215/06/2016Update No. 2 of 2016 : Model GST Law - Taxable Event:Supply
Issue No.114/06/2016Update No. 1 of 2016 : Goods and Services Tax (GST) - Model Act
08/10/2015L&S GSTtrack - Business Processes for GST: Registration
23/10/2015L&S GST Flash - Business Processes for GST: Returns Process
27/10/2015L&S GSTtrack - Business Processes for GST: Refund Process
09/10/2015L&S GSTtrack - Business Processes for GST: Payment Process

The Monthly GST Amicus continues this newsletter series.

Part of the GST Law Archive, preserved from gst.lakshmisri.com.