TOP NEWS
Joy-ride to cost less now; GST rate reduced to 18%
CGST RULES
Updated CGST Rules, 2017 [Indexed]
CGST Rules as Amended upto Jan 23, 2018
CASE LAW
2018-TIOL-04-HC-ALL-GST
Continental India Pvt Ltd Vs UoI
GST - Petitioner seeks a writ of mandamus directing the GST Council to make recommendations to the State Government to extend the time period for filing of GST TRAN-1 because their application was not entertained on the last date i.e. 27.12.2017 and they have filed complete application for the necessary transitional credit – Petitioner submits that despite making several efforts on the last date for filing the application, the electronic system did not respond as a result of which petitioner is likely to suffer loss of credit that it is entitled to by passage of time; that they have also submitted an application for transition credit manually on 10.01.2018 - Respondents were served with a notice on 19.1.2018 with a copy of the petition and they have also obtained instructions and it is submitted by counsel for respondents that portal is likely to be opened but is unable to say that when the portal is likely to be opened.
Held: Respondents are directed to reopen the portal within two weeks from today - In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner - They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained, for use of the credit likely to be considered – Writ petition stands disposed: High Court [para 5] - Petition disposed: ALLAHABAD HIGH COURT
ARTICLES
Designing new GSTR - But certainly not at cost of ITC!
GST Games: Foul in Classification and Penalty Passes
Jest GST
Allow credit on moulds/dies/jigs/fixtures/tools sent directly to job worker
Make provision for rectification of GST returns
NAGALAND SGST NOTIFICATIONS
RULES NOTIFICATIONS
32/2017
Extension of time in FORM GSTR-1
31/2017
Eextension of time in FORM GSTR-5A
30/2017
Extension of time in FORM GSTR-5
29/2017
Extension of time in FORM GST ITC-01
08-43/2017
Amend exempt on goods
08-42/2017
Amend tax Rate
RATES NOTIFICATIONS
8-100/2017
Seeks to provide concessional GST Rate of 2.5% on Scientific equip
8-96/2017
Amend NT No.1_2017 CT(R) GST Tax Rate
8-97/2017
Amend NT No. 2_2017 CT(R) GST Exemption
