• Amendment of section 16: - Amendment in provisions of Input Tax Credit
• Amendment of section 29: - Amendments in provisions of Cancellation of GST Registration
• Amendment of section 34: - Extension of Time limit of issue of credit notes
•  Amendment of section 37: - Amendment in Form GSTR-1 provisions
• Substitution of new section for section 38: - Input Tax Credit can be availed which is not restricted as per GSTR-2B
• Amendment of section 39: - Amendment in FormGSTR-3B provisions
• Substitution of new section for section 41: - Subsituted Section 41 for “claim” of ITC on a “provisional” basis and to provide for availment of self-assessed input tax credit
• Omission of sections 42, 43 and 43A: - Sections 42, 43 and 43A are being omitted so as to do away with two-way communication process in return filing
• Amendment of section 47: -Late fee shall be levied in case of non-filing of GSTR-8 (TCS returns under section 52)
• Amendment of section 48.
•  Amendment of section 49: - Amendment in provisions regarding Payment of Tax- Electronic Credit Ledger
•  Amendment of section 50. Interest to be levied on ITC wrongly availed and utilized Reduction in rate of interest u/s 50(3)
• Amendment of section 52: - Extended time limit for rectification of Form-GSTR-8
• Amendment of section 54: - Amendment in GST Refund provisions u/s 54
•  Amendment of section 168.
• Amend. of notification issued under sec. 146 of CGST Act read with section 20 of IGST Act.
• Amend. of notification issued under sub-sections (1) and (3) of sec. 50, sub-section (12) of Sec. 54 and of CGST Act, retrospectively.
• Retrospective exemption from, or levy or collection of, central tax in certain cases.
• Retrospective effect to notification issued under sub-section (2) of section 7 of CGST Act.

• Registration
• Returns
• Refund
• Payments

(Input Tax Credit not available on some works contract with AAR)

• What is a works contract?
• Position under GST
• Input Tax Credit not available on some works contract with AAR
• Case Name: In re Ashish Arvind Hansoti (GST AAR Maharashtra)
• Case Name: -Tianyin Worldtech India Private Limited (GST AAR Uttar Pradesh)
• Case Name : In re Deccan Wheels (GST AAR Maharashtra)
• Rate of GST

• Case Name: M/s. The Poona Club Ltd. (GST AAR Maharashtra): - MEMBERSHIP FEE, ANNUAL SUBSCRIPTION AND ANNUAL FEE COLLECTED FROM MEMBERS IS LIABLE TO GST
• Case Name: M/s. Maanicare System India Pvt. Ltd. (GST AAR Maharashtra):- GST PAID UNDER REVERSE CHARGE MECHANISM FOR HIRING OF BUSES FOR TRANSPORTATION OF EMPLOYEES IS ELIGIBLE FOR ITC
• Case Name: M/s.  Sir J J College of Architecture Consultancy Cell (GST    AAR Maharashtra): - COMPREHENSIVE ARCHITECTURAL SERVICES SUBJECT TO EXEMPTION UNDER GST VIDE NOTIFICATION NO.12/2017
• Case Name: In re Manupatra Information Solutions Private Limited (GST AAR Uttar Pradesh): - GST exemption not available on online database, online books, newspapers, directories & non-educational journals