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1. Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

2. Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

3. Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock...

4. Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues

5. Application for Refund - FORM-GST-RFD-01 as amended

6. Manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 - The review petitioner shall be permitted either to manually or electronically upload the...

7. 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)

8. THE INCOME DECLARATION SCHEME, 2016 - Clauses 178 to 196 of the Bill seeks to insert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter...

9. Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme...

10. Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could...

11. Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

12. Amnesty Scheme - appeal was filed by the Revenue and was pending - The assessee is entitled to get the benefit of the Amnesty Scheme for the year 2014-15 without...

13. Validity of appeal preferred by the respondent (revenue) against an order of assessment under the Finance Act, 1994 - amnesty scheme in vogue - The petitioner cannot...

14. Due date for filing of Stock statement in FORM GST CMP-03 extended from 60 days to 90 days in case of a person opting for Composition scheme in GST. - See the amended Rule 3.

15. Amnesty Scheme - Additional Commissioner has no power to reject the application under Amnesty Scheme - Power only could have been exercised by the Commissioner, VAT Delhi - HC