Main Head	Sub Head	Financial Year	Update
Notification	GST Book Cum GST Course Relavant for CA, CS, BCom, BBA, BCA, CWA and Anybody who wants to learn GST	2024	View
Notification	GST Refund Documents for Refund from Cash Ledger	2015	View
Order	CGST dept. has authority of law to issue SCN on same issue on which SGST dept. already initiated & dropped proceedings	2023	View
Order	Diesel supplied free of cost by service recipient to GTA to be added to value of supply of service	2023	View
Order	Petitioner can’t be deprived of benefit of Stay of balance amount of tax due to non-constitution of GST Tribunal	2023	View
Order	No Liability of interest would arise if credit was reversed by petitioner before its utilization	2023	View
Notification	Standard Operating Procedures for Scrutiny of Returns for F.Y. 19-20 & onwards	2023	View
Order	High Court quashed assessment order passed for difference in returns & e-way bill I as there was human error in e-way bill	2023	View
Notification	E-invoices Limit reduced to 5 Crores w.e.f August 1, 2023	2023	View
Advance Ruling	Services, including services of common employees, by branch to head office in another State or vice versa liable to GST	2023	View
Advance Ruling	Services, including services of common employees, by branch to head office in another State or vice versa liable to GST	2023	View
Notification	What is to be done in case of death of Proprietor and how to shift ITC Balance of deceased to legal Heirs	2019	View
Advance Ruling	Authority for Advance Ruling Kerala Held that GST No Should be provided for Co-working spaces Spacelance Office Solutions P Ltd	2019	View
Notification	Authority is not required to appreciate reasons for movement of ehicle without valid e-way bill: HC	2023	View
Notification	REG-01 Form along with Amendments ( Possible Solutions to GST Registration Problems)	2017	View
Notification	No benefit can be given to dealer who intentionally undervalued his goods to escape from eyes of law: HC	2023	View
Notification	CBIC prescribes procedure/timelines for Aadhaar authentication & Submission of registration application	2023	View
Notification	GSTN advisory on Registration of One Person Company in GST ( OPC GST Registration )	2023	View
Notification	No detention of goods & vehicle for minor discrepancy in description of vehicle in e-way bill: HC	2023	View
Notification	Cancellation of registration on ground that petitioner was not present at time of spot visit is not sustainable: HC	2023	View
Notification	Vehicle to be released on payment of penalty of 5000 as mere expiry of e-way bill wouldn't prove tax evasion: HC	2023	View
Other	Readily available food & beverages, not prepared in restaurant and sold over the counter not qualify as 'restaurant services'	2023	View
Other	Reimbursement paid by assessee to employees covered under Schedule III, not liable to tax and tax is not payable on RCM	2023	View
Section	Section 12 of IGST Act, 2017 i.e., Place of supply of services where location of supplier and recipient is in India.	2017	View
Section	Section 11 of IGST Act, 2017 i.e., Place of supply of goods imported into, or exported from India.	2017	View
Section	Section 10 of IGST Act, 2017 i.e., Place of supply of goods other than supply of goods imported into, or exported from India.	2017	View
Section	Section 9 of IGST Act i.e., Supplies in territorial waters	2017	View
Section	Section 2(10) & Section 2(11) of IGST Act, 2017 i.e., Import of goods and Service	2017	View
Section	Section 2(5) & Section 2(6) of IGST Act,2017 i.e., Export of Goods and Service	2017	View
Section	Section 8 of IGST Act, 2017 i.e., Intra-State Supply	2017	View
Section	Section 7 of IGST Act, 2017 i.e., Inter State Supply	2017	View
Notification	Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code	2022	View
Circular	Circular No. 187/19/2022-GST	2022	View
Circular	Circular No.134/04/2020-GST	2020	View
Notification	Notification No. 11/2020 – Central Tax	2020	View
Section	Section 84 of CGST Act along with relevant circulars	2017	View
Circular	Circular No. 186/18/2022-GST Clarification on No Claim Bonus Provided by Insurance Companies and E Invoice mandatory Exemptions Available on Specific Services or is available as Entity as a Whole	2022	View
Circular	Circular No. 188/20/2022-GST Prescribing manner of filing an application for refund by unregistered persons	2022	View
Circular	Circular No. 183/15/2022-GST Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19	2022	View
Circular	Circulars issued by CBIC for 2022 on a single page	2022	View
Rules	Rule 47 : Time limit for issuing tax invoice	2017	View
Rules	Rule 89(5) of CGST Rules,2017 Refund of Unutlised Input Tax Credit	2017	View
Rules	Rule 21 : Registration to be cancelled in certain cases	2017	View
Section	Section 171 of CGST Act :- Antiprofiteering Measure	2017	View
Section	Section 2(118): Meaning of Voucher	2017	View
Section	Section 2(105) Meaning of Supplier as per CGST Act	2017	View
Section	Section 2(96): Meaning of Removal	2017	View
Section	Section 2(93): Meaning of Recipient of Supply of Goods or Services or both	2017	View
Notification	High Court directed department to disclose reasons for which electronic credit ledger was blocked	2022	View
Notification	Penalty not imposable for expiry of E-Way Bill in absence of any intention to evade tax	2022	View
Notification	Interest on delay in filing of GSTR-3B to be paid even if tax was already deposited in electronic cash ledger	2022	View
Section	Section 89 of CGST Act :- Liability of Directors of Private Limited Companies	2017	View
Notification	High Court dismissed petition requesting that Chairman and MD may not be summoned by department for investigation	2022	View
Notification	Sales tax dues of company can't be recovered from directors of company in absence of statutory provision: Bombay High Court	2022	View
Notification	High Court allowed petitioner to amend GSTR-1 & rectify mistake of wrong GSTIN mentioned against invoices as no loss to revenue	2022	View
Other	Anti-dumping duty leviable on import of 'Electrogalvanized Steel' from Korea RP, Japan and Singapore: Notification	2022	View
Other	Recurring SCNs to be issued by jurisdictional tax authorities: GST Council	2022	View
Notification	All Notifications Issued for Reverse Charge on Services Under Section 9(3)	2017	View
Notification	All Notifications Issued for Reverse Charge on Goods Under Section 9(3) of CGST Act	2017	View
Notification	Section 9(5) of CGST Act Notifications i.e GST Applicability on Reverse Charge for Electronic Commerce Operators i.e. E Commerce Operators,	2017	View
Section	Section 17 of CGST Act i.e. Apportionment of Credit and Blocked Credits	2017	View
Notification	GST Applicability and Customs Applicability on High Sea Sales Transactions	2017	View
Section	Meaning of Money as per CGST Act i.e Section 2(75) of CGST Act	2017	View
Section	Meaning and Definition of Actionable Claims and complete Article on its GST Taxability	2017	View
Section	Definition of Goods Section 2(52), Definition of Services Section 2(102)	2017	View
Section	Section 2(119) of CGST Act i.e Definition of Works Contract	2017	View
Section	Article on Taxability of Unincorporated Associations (Read with Schedule 2, Section 7(1)(aa), Section 2(17), Section 2(84) of CGST Act	2021	View
Section	Section 2(84) of CGST Act i.e Definition of Person	2017	View
Section	Section 2(17) of CGST Act i.e. Definition of Business as per CGST Act	2017	View
Section	Meaning of Consideration as per CGST Act Section 2(31)	2017	View
Section	Section 22 of CGST Act i.e Persons Liable for Registration	2017	View
Advance Ruling	Kerala AAR:- Whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies and are taxable under GST Act ORDER No.CT/531118-C3 DATED 26/03/2018 Caltech Polymers Pvt Ltd	2017	View
Circular	Tamil Naidu Government has Issued a Circular on Inspection through Test Purchase by Departmental Officers (Section 67 provides powers)	2022	View
Notification	Articles on GST Applicability of Free Samples (Schedule 1, Section 15, Section 16 of CGST Act read together)	2017	View
Section	Section 31 of CGST Act i.e. How a Tax Invoice needs to be prepared	2017	View
Section	Section 39 i.e. Furnishing of Returns under GST	2017	View
Section	Section 72 i.e. Officers to Assist Proper Officers under GST	2017	View
Section	Section 70 i.e. Power to summon persons to give evidence and produce documents under GST	2017	View
Section	Section 63 i.e. Assessment of unregistered persons under GST	2017	View
Section	Section 59 i.e. Self-assessment under GST	2017	View
Section	Section 58 i.e. Utilisation of Fund under GST	2017	View
Section	Section 57 i.e. Consumer Welfare Fund under GST	2017	View
Section	Section 48 i.e. Goods and Services Tax Practitioners under GST	2017	View
Section	Section 46 i.e. Notice to Return Defaulters under GST	2017	View
Section	Section 45 i.e. Final Return under GST	2017	View
Section	Section 41 i.e. Claim of Input Tax Credit and Provisional Acceptance Thereof under GST	2017	View
Section	Section 40 i.e. First Return under GST	2017	View
Section	Section 37 i.e.Furnishing Details of Outward Supplies under GST	2017	View
Section	Section 38 i.e.Furnishing Details of Inward Supplies under GST	2017	View
Notification	Exchange Rate Notifications in terms of Section 14 of Customs Act 1962 applicable on Imports/Exports from July 2017 to till date on a single page	2017	View
Section	Section 36 i.e.Period of retention of accounts under GST	2017	View
Section	Section 35 i.e.Accounts and Other Records under GST	2017	View
Section	Section 33 i.e.Amount of Tax to be Indicated in Tax Invoice and Other Documents under GST	2017	View
Section	Section 32 i.e.Prohibition of Unauthorised Collection of Tax under GST	2017	View
Section	Section 30 i.e.Revocation of Cancellation of Registration under GST	2017	View
Section	Section 28 i.e.Amendment of Registration under GST	2017	View
Notification	CGST Tax Notifications issued in 2017 has been compressed	2017	View
Advance Ruling	Advance Ruling of All States issued in 2021 has been compressed for reference	2021	View
Advance Ruling	Advance Ruling of All States issued from 2017 to till date has been compressed for reference	2016	View
Advance Ruling	Advance Ruling of All States issued in 2020 has been compressed for reference	2020	View
Advance Ruling	Advance Ruling of All States issued in 2019 has been compressed for reference	2019	View
Advance Ruling	Advance Ruling of All States issued in 2018 has been compressed for reference	2018	View
Advance Ruling	Advance Ruling of All States issued in 2017 has been compressed for reference	2017	View
Section	Section 27 i.e.Special Provisions Relating to Casual Taxable Person And Non-Resident taxable Person under GST	2017	View
Notification	Integrated Tax Notifications (IGST Tax) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals)	2017	View
Notification	Integrated Tax (Rate) Notifications (IGST Tax) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals)	2017	View
Section	Section 26 i.e. Deemed registration under GST	2017	View
Notification	Central Goods and Services Tax (Rate) Notifications (CGST Tax) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals)	2017	View
Section	Section 25 i.e. Procedure for taking registration under GST	2017	View
Section	Section 23 of CGST Act i.e. Persons not liable to be registered under GST	2017	View
Notification	GST Applicability on Employer Employee Relationships, Fringe Benefits provided by employer to employee	2017	View
Notification	Taxability of Supply of Goods or Services between Related and Distinct Persons read with Schedule 1 , Section 25(4), Liaison office taxability, Free Samples to Related persons	2017	View
Notification	GST Applicability on Transfer of Business Assets as Going Concern or as a Slump Sales or by any other manner --- Schedule 1 read with Schedule 2 and Section 7	2017	View
Notification	Basics of GST i.e. Goods and Services Tax, Concept of CGST, SGST and IGST	2017	View
Notification	Concept of Local Sales Tax(LST),Central Sales Tax (CST), Value Added Tax(VAT) i.e. History of Indirect Taxes, Why LST Changed to VAT and why VAT Changed to GST	2017	View
Section	Section 16 of CGST Act Eligibility and Conditions for Taking Input Tax Credit	2017	View
Notification	Central Goods and Services Tax Notifications ( CGST Tax ) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals) Central Tax Notifications	2017	View
Rules	Rule 41A of CGST Rules 2017 i.e. Transfer of credit between separate registrations within State or union Territory	2017	View
Rules	Rule 41 of CGST Rules 2017 i.e. Transfer of Input Tax Credit on sale, merger, amalgamation, lease or transfer of a business	2017	View
Rules	Rule 40 of CGST Rules i.e. Manner of Taking Input Tax Credit of Inputs, Input Services or Capital Goods Held in Stock when dealer gets (a) Registered (b) Voluntary Registered (c) Opts out of Composition Levy (d) Reversal of ITC if Capital Goods sold (e) Exempt Supplies Becomes Taxable	2017	View
Rules	Rule 39 of CGST Rules i.e. Procedure for distribution of input tax credit by Input Service Distributor i.e. ISD Distribution of Tax Credit	2017	View
Rules	Rule 38 of CGST Rules i.e Claim of credit by a banking company or a financial institution i.e. 50% Input for NBFCs and Banks	2017	View
Rules	Rule 37 of CGST Rules 2017 i.e. Reversal of input tax credit in the case of non-payment of consideration i.e. Reversal if Payment not made in 180 days	2017	View
Rules	Rule 36 of CGST Rules 2017 i.e. Documentary Requirements and Conditions for Claiming Input Tax Credit	2017	View
Rules	Rule 32A of CGST Rules 2017 i.e Value of supply in cases where Kerala Flood Cess is applicable	2017	View
Rules	Rule 35 of CGST Rules i.e Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax	2017	View
Rules	Rule 34 of CGST Rules i.e. Rate of Exchange of Currency for Determination of Value	2017	View
Rules	Rule 32 of CGST Rules i.e. Determination of Value in Certain Supplies i.e (a) Purchase or Sale of Foreign Currencies (b) Booking of Tickets by Air (c) Life Insurance Policies (d) Second Hand Goods (e) Value of Tocken, Coupon or Voucher	2017	View
Rules	Rule 31A of CGST Rules 2017 i.e. Value of supply in case of lottery, betting, gambling and horse racing	2017	View
Order	Orders Issued by GST Department from time to time from 2017 on a single page	2017	View
Notification	Central Goods and Service Tax Act as amended from time to time by Parliament along with CGST Removal of Difficulties Orders (Bare Act)	2020	View
Rules	CGST Rules Amendments on a Single Page from June 2017 to till date	2017	View
Section	Section 15 of CGST Act i.e. Valuation of Taxable Supply read with Notifications, Circulars and Amendments	2017	View
Rules	Rule 33 of CGST Rules i.e. Valuation of Pure Agent Services	2017	View
Rules	Rule 31 of CGST Rules i.e. Residuary Valuation Rule	2017	View
Rules	Rule 30 of CGST Rules 2017 i.e. Cost based Valuation	2017	View
Rules	Rule 29 of CGST Rules i.e. Valuation of Goods between Principal and Agent	2017	View
Rules	Rule 28 of CGST Rules i.e. Valuation of Goods and Services Between Distinct or Related Persons (i.e. Valuation between related persons or Associated Enterprises)	2017	View
Rules	Rule 27 of CGST Rules 2017 (Chapter IV) i.e. Value of Supply of Goods or Services where consideration is not wholly in Money with Amendments, Examples, Notifications and Circulars (Basic Valuation Rule)	2017	View
Section	Section 14 of CGST Act i.e. Change in Rate of Tax in respect of Supply of Goods or Services along with Circulars, Notifications and Amendments	2017	View
Section	Section 13 of CGST Act i.e. Time of Supply of Services as amended upto date with Notifications, Circulars and Orders	2017	View
Section	Section 12 of CGST Act i.e. Time of Supply of Goods as amended upto date with Notifications and Circulars	2017	View
Notification	Notification No 40/2017 Central Tax overruled by Notification No 66/2017 Central Tax talks about Time and Place of Supply for Composition dealers and other dealers	2017	View
Rules	Rule 7 of CGST Rules i.e. Rate of Tax for Composition Levy	2017	View
Notification	Rule 6 of CGST Rules i.e. Validity of Composition Levy	2017	View
Rules	Rule 5 of CGST Rules i.e Conditions and Restrictions for Composition Levy (Under Section 10 of CGST Act)	2017	View
Rules	Rule 4 of CGST Rules i.e. Effective date of composition levy	2017	View
Rules	Rule 3 of CGST Rules i.e. Intimation for Composition Levy under section 10	2017	View
Section	Section 10 of CGST Act i.e. Composition levy along with applicable notifications, circulars and amendments thereof upto date	2017	View
Notification	Composition Levy Notifications 14/2019 Central Tax as amended by 43/2019 Central Tax	2019	View
Notification	Composition Levy Notification No 08/2017 Central Tax as amended by Notification Nos 46/2017 Central Tax, 01/2018 Central Tax, 05/2019 Central Tax etc	2017	View
Circular	Article or Description of Principal Agent Relationship i.e Circular 57/31/2018-GST, CBEC-20/16/4/2018-GST as extended by Circular 73/47/2018-GST, F No 20/16/04/2018-GST, Meaning of Del Credere Agent and GST Applicability on the Concept of Del Credere Agent	2018	View
Circular	Circular 27/01/2018-GST -------- F No 354/107/2017-TRU ------Clarifications regarding levy of GST on accommodation services (Hotel Services), betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services (Advocate Services) etc	2018	View
Notification	GST on Advocate Services Including Reverse Charge Applicabilities, Exemptions, Circulars and Amendments thereoff	2020	View
Notification	Notification No 05/2017 Central Tax Provides that No Registration required if all outward supplies are liable to reverse charge {Section 9(3)}	2017	View
Notification	Notification No 52/2018 Central Tax Dated 20t Sep 2018 has notified that TCS will be collected at ( 0.5% CGST+0.5% SGST under Section 52 ) By Electronic Commerce Operators for Supplies made through their portals as amended till date	2018	View
Notification	Notification No 51/2018 Enables 1st Oct 2018 from which TCS Provisons will be applicable for Electronic Commerce operators under section 52 of CGST Act as amended from time to time	2018	View
Rules	Rules 79 of CGST Rules 2017:- Matching of Supplies between Electronic Commerce Operators (E Commerce Operators) and Suppliers as amended from time to time	2017	View
Rules	Rule 78 of CGST Rules 2017 :- Matching of details furnished by the e-Commerce operator with the details furnished by the supplier as amended by circulars and amendments (Matching of Electronic Commerce Transactions)	2017	View
Rules	Rule 80 of CGST Rules 2017 :- Annual Return, as amended from time to time by notifications, circulars	2017	View
Rules	Rule 67 of CGST Rules 2017 Form and manner of submission of statement of supplies through an e commerce or electronic commerce operator as amended from time to time	2017	View
Section	Section 52 of CGST Act:- Lays Provisions about Collection of Tax At Source i.e TCS, Applicable primarily for Electronic commerce Operators	2017	View
Rules	Rule 85 of CGST Rules 2017:- Electronic Liability Register as amended from various notifications issued from time to time	2017	View
Rules	Rule 66 of CGST Rules 2017 :- Form and Manner of Submission of return by a person required to deduct tax at source, as amended by Notifications and Circulars	2017	View
Rules	Rule 87 of CGST Rules i.e. Electronic Cash Ledger as amended by Notifications as well as circulars	2017	View
Notification	Notification No 09/2017 Central Tax rate Provides for exempting persons who are required to deduct TDS from reverse charge of supplies received from unregistered persons	2017	View
Notification	Notification No 50/2018 (33/2017 central tax Overruled) Central Tax dated 13th Sep 2018 provided date for applicability of TDS Provisons as well as notified persons who will be liable to deduct TDS and deposit under Section 51(1)(d) read with Notification No 57/2018 Central Tax, Notification No 61/2018 Central Tax, Notification No 73/2018 Central Tax & Circular No 76/50/2018 GST dated 31st Dec 2018	2018	View
Section	Section 51 of CGST Act Lays provisions for Tax Deduction at Source under GST	2017	View
Circular	Circular No 65/2018 dated 14th Sep 2018 i.e. Guidelines for Deductions and Deposit of TDS by the DDO under GST (TDS deducted by Govt) as modified by Circular No 67/2018-DOR dated 28th Sep 2018	2018	View
Other	GST Applicability on Sponsorship Services Including Reverse Charge Provisions, Amendments, Exemptions	2017	View
Notification	GST Applicability on Renting of Motor Vehicles (Rent a cab) as amended by Various Notifications from time to time i.e Exemptions, Reverse Charge and amendments thereoff	2017	View
Notification	Notification No 11/2017 Central Tax Rate Provides CGST Rate on Services i.e GST Rate Services	2017	View
Notification	Notification No 12/2017 Central Tax Rate Dated 28th June 2017 Providing Mega Exemption from CGST as amended by 21/2017 Central Tax Rate, 25/2017 Central Tax Rate, 30/2017 Central Tax Rate, 32/2017 Central Tax Rate, 47/2017 Central Tax Rate, 02/2018 Central Tax Rate, 14/2018 Central Tax Rate, 23/2018 Central Tax Rate, 28/2018 Central Tax Rate, 04/2019 Central Tax Rate, 13/2019 Central Tax Rate, 21/2019 Central Tax Rate	2017	View
Notification	Article on GST Applicability on Goods Transport Agency, (GTA) Transporters, Discussion on Options available to Transport Operators i.e. Forward Charge or Reverse Charge	2017	View
Notification	Notification No 8/2017 central tax rate which provides provisions about GST on reverse charge if supplies are received from unregistered persons as amended by Notification No 38/2017 Central Tax Rate, Notification no 10/2018 Central Tax Rate, Notification No 12/2018 Central Tax Rate, Notification No 22/2018 Central Tax Rate, Notification No 1/2019 Central Tax Rate	2017	View
Section	Section 24 of CGST Act which provides for compulsory registration in certain cases i.e. Electronic Commerce Operators, Reverse Charge Supplies, Inter state Supplies	2017	View
Notification	Article on All About Reverse Charge i.e Reverse Charge Goods and Services read with notifications and circulars till date	2017	View
Notification	Section 9 of CGST Act Levy and Collection of GST (Provides Provisions for Reverse Charge Applicability, E-Commerce (Electronic Commerce) operators)	2017	View
Notification	Notification 13/2017 Central Tax Rate Provides list of services on which GST is to be paid on reverse charge basis as amended by 22/2017 central tax rate, 33/2017 central tax rate, 03/2018 central tax rate, 15/2018 central tax rate, 29/2018 central tax rate, 05/2019 central tax rate, 22/2019 central tax rate	2017	View
Notification	Notification No 04/2017 Central Tax Rate enlists goods on which reverse charge will be applied i.e. Receiver of goods will deposit GST with the Department (Reverse Charge on Goods)	2017	View
Circular	Circular 35/9/2018 GST provides provisions applicable on Unincorporated Joint Venture (JV) i.e. Services Provided by members to JV or from JV to members will be taxable or not	2018	View
Notification	Notification 39/2017 Central Tax Rate provides for reduced CGST Rate of 2.5% for Free distribution for weaker sections of society under approved programme	2017	View
Notification	Notification 37/2017 central tax rate provides for some benefits for sale of motor vehicles upto July 2020 subject to conditions	2017	View
Notification	Notification 01/2017 Central Tax Rate provides GST Rate on various goods ( GST Rate on Goods )	2017	View
Notification	Notification 17/2017 Central Tax Rate dated 28th June 2017 provides for taxability of E commerce or Electronic Commerce operators i.e on Radio taxi and Hotels Only	2017	View
Section	Section 8 of CGST Act . Tax Liability on mixed and composite supplies	2017	View
Notification	Schedule III (Schedule 3) Activities not be treated as supply of goods nor supply of services	2017	View
Notification	Schedule 2 ( Schedule II ) of GST Act i.e It Segregates some activities like which Activities to be treated as Supply of Goods and which activities as Supply of Services	2017	View
Notification	Schedule 1 read with Section 7 of CGST Act 2017 i.e supplies made without consideration (a) Transfer of Assets (b) Supplies between distinct persons and Gifts by employer to employee (c) Supplies between principal and agent (d) Import of services from related persons	2017	View
Circular	Circular 01/01/2017 and 21/21/2017- GST clarifies on inter state movement of various modes of conveyance like bus, train, vessel, aircraft, tanker,trailer,container,aircraft,rigs,tools, spares and all goods on wheels	2017	View
Notification	14/2017 Central Tax (Rate) ------ Any activity in relation to function entrusted to a Panchayat will be exempt from GST	2017	View
Section	Section 7 of CGST Act i.e. Defination of Supply read with circulars and amendments as applicable till date	2017	View
Circular	Circular No 41/15/2018-GST which lays down the procedure to be followed by the officer in case of search, seizure and detention of Goods (MOV Rules Procedure)	2018	View
Case Laws	Gujrat High Court Judgement ------Competent Authority is Bound to Release Goods if EWB and MOV Rules not followed by Officer on Duty	2019	View
Other	Article on Taxability of Resident Welfare Associations (Club, Association, Society or any other Body	2020	View
Circular	Circular No 109/28/2019 :- Clarifications for GST on Welfare Associations (RWA) collecting maintenance charges for common area	2019	View
Section	Section 130 of the CGST Act ---- Confiscation of Goods or Conveyances and levy of Penalty (to be read with Section 129)	2017	View
Notification	Notification No 08/2017 IGST Tax Rate Dated 28th June 2017------------	2017	View
Notification	Integrated Tax Rate Notification No 10/2017 Notifies Categories of Persons Liable to Reverse Charge Under GST	2017	View
Case Laws	High Court Rejects Department Plea of GST on Reverse Charge Basis on Ocean Freight	2020	View
Circular	Circular No 76/50/2018 Central Tax Dated F. No. CBEC-20/16/04/2018-GST dated 31st Dec 2018 clarifies tax treatment for (a) Supplies of old vehicles by govt. (b) Penalty for late filing of 3B (c) Debit or Credit Note for revision of prices (d) GST on TDS Valuation and TCS valuation (e) owner of goods under section 129	2018	View
Section	Section 67 of CGST Act:- Power of Inspection, Search and Seizure	2017	View
Rules	Rule 140 of CGST Rules 2017	2017	View
Section	Section 129 of CGST ACT 2017 ----- Detention, seizure and release of goods and conveyance in transit.	2017	View
Advance Ruling	AAR Rejects Application as issue raised by the applicant was pending before SGST Authorities -------------------------G.B Pant University of Agriculture & Technology, In re [2020] 113 taxmann.com 508 ( AAR – Uttarakhand)	2020	View
Advance Ruling	Advance Ruling for Services of Printing of Question Papers given to Educational Institute Exempt, AND Services for Priniting of question papers given to others are taxable at 12%	2020	View
Other	ADVANCE RULING FOR SUPPLY OF FARM LABOUR COVERED UNDER HEADING 9986 AND 99851 ------------- AAR held if classified under heading 9985 taxable, if classified under 9986 exempt	2020	View
Notification	Notification No 02/2020 Central Tax (F.No 20/06/07/2019-GST (PT.II) Dated 01/01/2020 (a) TRAN 1 and TRAN 2 Dates Extended, (b) REG-01 to contain some points relating to SEZs (c) GSTR-3A notice to contain some points (d) INV-01 to contain certain details	2019	View
Notification	Notification No 02/2020 Central Tax (F.No 20/06/07/2019-GST (PT.II) Dated 01/01/2020 (TRAN 1 and TRAN 2 Dates Extended)	2019	View
Notification	01/2020 Dated 01/01/2020	2020	View