Central Tax Notification: 32/2021-Seeks to make seventh amendment (2021) to CGST Rules, 2017.
32/2021-Central Tax dated 29.08.2021 notfctn-32-central-tax-english-2021Download
A Brief note on understanding the Scope of Service in GST Vis-à-vis Service under the Service Tax Regime
Service has been defined under Article 366(26A) of the Constitution of India as “Services” means anything other than goods. The term “anything” holds importance here. The term has been defined by Hon’ble Apex Court in the matter of Tej Kiran Jain and Others vs N. Sanjiva Reddy and Others on 8 May, 1970 Equivalent citations: 1970 AIR 1573, 1971 SCR (1) 612 as follows: The...
Central Tax Notification: 31/2021-Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21
31/2021-Central Tax dated 30.07.2021 notfctn-31-central-tax-english-2021Download
Central Tax Notifications: 30/2021- Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.
30/2021-Central Tax dated 30.07.2021 notfctn-30-central-tax-english-2021Download
Central Tax Notifications: 29/2021-Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021
29/2021-Central Tax dated 30.07.2021 notfctn-29-central-tax-english-2021Download
CGST Circular: 157/13/2021-Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
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