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GST UPDATE MONTH OF MARCH 2021 || MAGAZINE ON GST MONTH OF MAR 2021

Published by Legal Tax Guru Publications • Edited by Legal Tax Guru Editorial Board
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GST UPDATE MONTH OF MARCH 2021 || MAGAZINE ON GST MONTH OF MAR 2021
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📋 Key Publication Details

Publisher
Legal Tax Guru Publications
Edition
2025 Edition
Total Pages
450 Pages
Binding / Format
Paperback
Language
English & Hindi Digest
ISBN / Code
978-93-89087308
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GST UPDATE MONTH OF MARCH 2021 || MAGAZINE ON GST MONTH OF MAR 2021

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S.No CONTENTS Page No.
1. Important GST Due Date Calendar 3-4
2. Important Notification  5-7
3. Section 17 (5) Input Tax Credit shall not be available on certain goods/services
  • Sec.17 (5) Cases where ITC is not available
  • M/s. A.M. Motors (GST AAR Kerala) Advance Ruling No. Ker/10/2018
  • In re Indian Cotton Solutions.Com Private Limited (GST AAR Andhra Pradesh) Appeal Number: AAR/AP/06(GST)/2018
  • Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAR Madhya Pradesh)
8-12
4. Refund of Unutilised ITC
  • Refund of unutilised input tax credit is allowed only in following two cases:
  • Refund of ITC on account of zero-rated supplies
  • Refund of ITC on account of inverted duty structure.
  • Provisions similar for refund of accumulated ITC for both types of Refund Applicants (suppliers making zero-rated/inverted duty supplies)
  • Manual filing of refund claims
  • Manual claims in respect of inverted duty structure
  • Where to file the refund claims
  • Modalities/Records in respect of manual refund claims
  • Refund amount to be sanctioned by respective authorities
  • Conclusion 
13-20
5. GST Case law: - Opportunity of being heard shall be given before passing of any order by GST Authority         ALKEM LABORATORIES LIMITED                Versus.         UNION OF INDIA 21-28

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About This Publication

GST UPDATE MONTH OF MARCH 2021 || MAGAZINE ON GST MONTH OF MAR 2021 provides comprehensive judicial commentaries, High Court and Supreme Court landmark rulings, CBIC/CBDT notifications, and direct practical guidance for Tax Advocates, Chartered Accountants, and Corporate Counsel.

Key Highlights & Practice Areas Covered

  • Detailed GST Due Date Calendar and compliance checklists for timely return filings.
  • Analysis of high-stake judicial pronouncements by High Courts & Appellate Authorities for Advance Ruling (AAR).
  • Section-wise commentaries on statutory amendments, Input Tax Credit (ITC) restrictions, and penalty mitigation.
  • Corporate fraud defense, PMLA jurisprudence, and prosecution provisions under direct & indirect tax statutes.

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