Home Highlights June 2017 Year 2017 This

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1. Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power...

2. Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to...

3. Cancellation of registration - Rule 22 of the CGST Rules, 2017 - where person pays tax with interest and fee, the proceedings for cancellation of registration shall be dropped.

4. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

5. Persons liable for registration. - Section 22 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

6. Deemed dividend u/s 2(22)(e) - transaction between EIL and group companies - the CBDT has also taken a view vide CBDT Circular No. 19/2017 dated 12.06.2017 stating that...

7. Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The...

8. Cancellation/suspension of registration of petitioner - delay of 865 days in filing appeal - The limitation under Section 107 of the Act of 2017 is three months which is...

9. Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against...

10. Cancellation of registration - consequential amendments corresponding to sub-rule (2A) of rule 21A - Rule 22 of the Central Goods and Services Tax Rules, 2017

11. Taxability - sale of application, registration of course, inspection, etc with the Principal Supply' of “affiliation” provided by the Bharathiar University to its...

12. Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the...

13. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

14. Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither...

15. Service Tax Audit - Post GST era - Power of Officers of the CGST Audit to conduct audit as per Section 174 (2) (e) & (f) of the Act of 2017 read with the Act of 1994 -...