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1. Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

2. Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

3. Revocation of CBL License - 90 days from the date of issuance of SCN is when the noticee submits reply within 30 days and in a case like this, when the noticee has not...

4. Intimation for composition levy - Provisional registration or new registration before 31.3.2018 - period of limitation extended from 90 days to 180 days - Rule 3 of the...

5. Condonation of delay in filing appeal - The consultant of the appellant has obtained a copy of the Order in Original on 16.12.2019. The appeal then has to be filed...

6. Rejection of request for filing of GST TRAN-1 - Even according to the respondents, though Rule 117 of CGST Rules, 2017, originally stipulates that Form TRAN-1 is filed...

7. Period of limitation for palling an order passed by the TPO u/s 92CA (3) read with section 153 - Computation of period of 60 days given by the taxpayer extracted in the...

8. GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.

9. Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

10. Addition u/s 69B on account of difference in stock statement given to the Bank - the stock statement tally with the stock statement submitted to the bank at the end of...

11. Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word...

12. Pronouncement of orders within 90 days after the conclusion of hearing - Covid-19 epidemic - Worldwide lockdown - We are of the considered view that rather than taking a...

13. Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

14. Order u/s 254 (1) passed beyond the period of 90 days from the date of conclusions of its hearing - Since, in the present case, the order has been pronounced one day...

15. Seeks to extend the due date for furnishing the declaration FORM GST ITC-04