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Magazine on GST Update Month of June-2022-Download

Magazine on GST Update Month of June-2022-Download

Online Edition:- 28.06.2022

Pages-37

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S.No	CONTENTS	Page No.
1.	Important GST and Other Due Date Calendar	4-6
2.	New Functionalities made available for Taxpayers for the Month of May, 2022 on GST Portal Registration Returns Refund	7-10
3.	Provision of Cancellation of Registration in GST Section 29-Cancellation of GST registration Rule 20 - Application for cancellation of registration Rule 21 - Registration to be cancelled in certain cases Rule 21A - Suspension of registration Rule 22 - Cancellation of registration	11-17
4.	Proposed amendments  in Input tax credit under GST Law –in 2022 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 Substitution of new section for section 38: - Input Tax Credit can be availed which is not restricted as per GSTR-2B 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 Section 42, 43 and 43A 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	18-22
5.	Important Case Laws/ Advance Ruling byAUTHORITY FOR ADVANCE RULINGS- Month of May and June-2022 Case Name : In re Crown Craft India Private Ltd. (GST AAR Rajasthan):- No GST Payable on movement between two units working under same GSTIN Case Name:  Monalisa Co-Operative Housing Society Limited (GST AAR Maharashtra):- GST Liable on gratuitous payment by an outgoing member to society - (GST AAR Maharashtra) Case Name:- Kasturi & Sons Ltd. (GST AAR Maharashtra):-GST Not  Liability on License fee for leasing of Residential Building for Residence Andhra Pradesh High Court:-S.P.Y. Agro Industries Limited  Vs Union of India:- No Penalty payable without giving opportunity of hearing to assessee Calcutta High Court:-Dynasoure Concrete Treatment Private Limited & Anr Vs The Chairman, Goods and Service Tax Network, New Delhi & Ors:- Directs GSTN to consider allowing of Amendment to Form GSTR-1 Madras High Court:- Tvt. LAF Enterprises Vs Commissioner of Commercial Tax:- Detention of vehicles and goods without following Procedural norms is in gross contravention of statutory provisions of GST	23-37