FLASH NEWS
GST - Govt amends rules relating to TRAN 2 and e-Way Bill including new forms
GSTR 5A - Reduction in late fee - Govt rescinds Notification 6/2018
TOP NEWS
Nationwide E-Way Bill System to be introduced from June 1, 2018: Minister
GST Collections rise to Rs 86000 Crore in Jan, 2018
e-Way Bill - Revamped IT system to handle 65 lakhs bills on daily basis
CGST RULES (NOTIFICATION)
13/2018
Rescinding notification No. 06/2018 - CT dated 23.01.2018
12/2018
Second Amendment (2018) to CGST Rules
CGST CIRCULARS
35/2018
Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV
34/2018
Clarification regarding GST in respect of certain services
33/2018
Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg
JEST GST (By Vijay Kumar)
Arrest under GST
Summons In GST - 2
CASE LAWS
2018-TIOL-14-HC-KERALA-GST
Rajeevan V N Vs Central Tax Officer-1
GST – Application for registration under CGST Act & Kerala SGST Act rejected by competent authority for reason that petitioner did not submit the explanation sought as regards discrepancies in the documents submitted – when the matter was taken up for hearing, respondent's counsel submitted that if the petitioner submits a fresh application with requisite documents, the competent authority would consider the same.
Held: Petition disposed of by taking on record submission made by respondent – If petitioner prefers a fresh application, same be considered and appropriate decision be taken thereon within two weeks: High Court [para 1, 2] - Petition disposed of: KERALA HIGH COURT
2018-TIOL-13-HC-KERALA-GST
Anappuram Steels Pvt Ltd Vs Assistant State Tax Officer
GST – Petitioner seeking release of goods detained by Assistant State Tax Officer u/s 129 of Act.
Held: An identical matter has been disposed of by a Division Bench, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala GSTR, 2017 – Petition is disposed of by directing competent authority to complete adjudication within a week – also directed that if the petitioner complies with rule 140(1) (supra), the goods detained shall be released forthwith: High Court [para 2] - Petition disposed of: KERALA HIGH COURT
ARTICLES
Impact of Bank Frauds - Is Economy heading for another Disruption?
Bank Frauds - Taxpayers tired to pay for 'New Civilisation'!
Interest on inter-corporate borrowings - GST implications
Authority of Advance Ruling in Customs Act - on path of evolution
Treading GST Path - XLI - CBEC's Little boy
A plausible short circuit in the charging section under GST
GST: Flummoxed by a Summons
Saga of SEZ post GST
Circular No. 33 - Pre-emptive, Predatory and Perverse….!
Taxing LTCG - A Nightmare for Investors