GST Update Magazine Month of June-2020 || GST Magazine Update (Digital)

•        Introduction

•        Various appellate authority

•        Appellate Mechanism

•        Appeals to Appellate Authority

•        Appeals before Tribunal

•        Concept of pre-deposit

•        Appeals by the Department (CGST/SGST) before the AA/ Tribunal

•        Revision by Commissioner (CGST/SGST)

•        Concept of authorised representative

•        Appeal to the High Court

•        Appeal to the Supreme Court

•        Exemptions available to Institutions

•        Following are not Exempt from GST:

•        Education by Coaching Institutes

•        GST Applicability to School-provided Food and Drinks (canteen)

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•        Section 17 (5) Input Tax Credit shall not be available on certain goods/services

•        Chart of Blocked Input Tax

•        1. Notification No. 43/2020- Central Tax, dt. 16-05-2020: –

Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017

•        Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020

•        Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-reg