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1. Punishment for certain offences. - Amendment to sub-section (1) comes into effect w.e.f 1.1.2021 - Section 132 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017

2. Tax invoice - Amendment to sub-section (2) comes into effect w.e.f 1.1.2021 - Section 31 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017

3. CGST (Amendment) Act, 2018 came into force w.e.f 1-2-2019

4. Amendment to Benami Transaction (Prohibition) Act, 1988 shall come into force w.e.f. 1.11.2016 - Notification

5. Levy of penalty - During the impugned period i.e January 2003 to January 2005, there was no provision to impose penalty for issuance of invoices without supplying the...

6. Penalty u/s 271(1)(c) - non recording of satisfaction - When satisfaction for initiation of penalty proceedings u/s 271(1)(c) of IT Act is recorded by the AO in...

7. Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act...

8. Levy of penalty u/s 271 (1)(c) - Effect of amendment to clause 3 (iii) and Explanation 4 to section 271(1)(c) - SC confirmed the order of HC imposing penalty wherein it...

9. Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification

10. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

11. Revocation of cancellation of registration. - Power to Extend the Time limit for revocation of cancellation of registration - Amendment to sub-section (1) comes into...

12. Cancellation or suspension of registration. - Amendment to sub-section (1)(c) comes into effect w.e.f 1.1.2021 - Section 29 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017

13. Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

14. Disallowance u/s 37(1) - penalty amount - Merely because the assessee categorised the claim under “penalty levied on the assessee company for not complying to the terms...

15. Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...