GST Archives - Tax Heal https://www.taxheal.com/category/books/gst-books Complete Guide for Income Tax and GST in India Thu, 14 May 2026 07:34:34 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.2 GST Daily Case law Digest 13.05.2026 https://www.taxheal.com/gst-daily-case-law-digest-13-05-2026.html Thu, 14 May 2026 07:34:10 +0000 https://www.taxheal.com/?p=129744 GST Daily Case law Digest 13.05.2026 Section Case Law Title Brief Summary Citation Relevant Act C-Form Addl. Chief Secretary vs. Southern Agrifurane Industries Manufacturers are entitled to C-Forms for inter-state ENA purchases for liquor, as indecision by the GST Council cannot restrict trade rights or retrospective exclusion. Click Here CST Act / GST 25 Thermo… Read More »

]]> GST Daily Case law Digest 13.05.2026

Section Case Law Title Brief Summary Citation Relevant Act
C-Form Addl. Chief Secretary vs. Southern Agrifurane Industries Manufacturers are entitled to C-Forms for inter-state ENA purchases for liquor, as indecision by the GST Council cannot restrict trade rights or retrospective exclusion. Click Here CST Act / GST
25 Thermo Fisher Scientific India (P.) Ltd., In re Separate registration in Odisha is not required if contracts, invoicing, and administration are managed by the HO in Maharashtra without an independent setup. Click Here CGST Act, 2017
29 Sri Laxmi Narasimha Metals vs. Appellate JC A non-speaking SCN for GST cancellation that lacks specific contraventions is a foundational defect that cannot be cured by the taxpayer’s participation in an appeal. Click Here CGST Act, 2017
174 Abis Exports India (P.) Ltd vs. State of Chhattisgarh Pre-GST tax incentives/subsidies must continue unless specifically rescinded, as mandated by the legal saving clause. Click Here CGST Act, 2017
Principles of NJ Kalinga Trader vs. JC, GST & Central Excise An Order-in-Original is liable to be quashed if a hearing notice was not served, as it violates the principles of natural justice. Click Here CGST Act, 2017
74 Gyankeer Tobacco Products vs. Addl. Commissioner SCNs issued under Section 74 without fresh material to reopen matters already settled in AAR proceedings reflect a jurisdictional error. Click Here CGST Act, 2017
7 Union of India vs. Torrent Power Ltd. Road restoration charges reimbursed to a municipal body are compensatory in nature and do not constitute “consideration” for a taxable supply. Click Here CGST Act, 2017
132 Hansraj Gurjar vs. Union of India Bail denied in a fake invoice syndicate case due to the gravity of the economic offence and the lack of extenuating circumstances. Click Here CGST Act, 2017
69 Devendra Surana vs. Union of India Anticipatory bail granted for wrongful ITC claims where the amount was deposited, transactions were documented, and custodial interrogation was unnecessary. Click Here CGST Act, 2017
69 / BNSS Jagadish Upadhyay vs. Supdt. of Central GST Regular bail granted on grounds of parity and completion of investigation after a prolonged period of judicial custody. Click Here CGST Act, 2017
]]> AQMM v2.0 : ICAI releases implementation guide to enhance the audit quality https://www.taxheal.com/aqmm-v2-0-icai-releases-implementation-guide-to-enhance-the-audit-quality.html Mon, 24 Feb 2025 15:05:05 +0000 https://www.taxheal.com/?p=99682 AQMM v2.0 : ICAI releases implementation guide to enhance the audit quality Utility for self-evaluation under AQMM v 2.0 Implementation Guide for Audit Quality Maturity Model version 2.0 (AQMM v 2.0) Announcement – Audit Quality Maturity Model version 2.0 (AQMM v 2.0)

]]> AQMM v2.0 : ICAI releases implementation guide to enhance the audit quality ]]> ICAI announces revised classification criteria of Non-Company Entities for the applicability of Accounting Standards https://www.taxheal.com/icai-announces-revised-classification-criteria-of-non-company-entities-for-the-applicability-of-accounting-standards.html Wed, 13 Nov 2024 14:16:49 +0000 https://www.taxheal.com/?p=96707 ICAI announces revised classification criteria of Non-Company Entities for the applicability of Accounting Standards The Institute of Chartered Accountants of India (ICAI) recently released a major update, revising the classification criteria for Non-Company Entities (NCEs) under the Accounting Standards framework. This revision simplifies the existing structure by consolidating the previous four levels (Level I to… Read More »

]]> ICAI announces revised classification criteria of Non-Company Entities for the applicability of Accounting Standards The Institute of Chartered Accountants of India (ICAI) recently released a major update, revising the classification criteria for Non-Company Entities (NCEs) under the Accounting Standards framework. This revision simplifies the existing structure by consolidating the previous four levels (Level I to IV) into two categories: Micro, Small, and Medium-Sized Entities (MSMEs) and Large Entities. With this streamlined classification, the update brings clear compliance guidelines—requiring Large Entities to fully adhere to all Accounting Standards, while providing MSMEs with certain exemptions and relaxations. This updated framework, effective for accounting periods beginning on or after April 1, 2024, offers greater clarity and ease of compliance for non-company entities.

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]]> GSTR 1 Date Extended for J&K for July to Sep 2019 : Notification No. 24 /2020 – Central Tax https://www.taxheal.com/gstr-1-date-extended-for-jk-for-july-to-sep-2019-notification-no-24-2020-central-tax.html https://www.taxheal.com/gstr-1-date-extended-for-jk-for-july-to-sep-2019-notification-no-24-2020-central-tax.html#respond Tue, 24 Mar 2020 06:17:24 +0000 https://www.taxheal.com/?p=84630 Notification No. 24 /2020 – Central Tax Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

]]> Notification No. 24 /2020 – Central Tax Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 24 /2020 – Central Tax

New Delhi, the 23rd March, 2020

G.S.R…..(E).–In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 27/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 453 (E), dated the 28th June, 2019, namely:–

In the said notification, in the second paragraph, for the first proviso, the following proviso shall be substituted, namely: –

“Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 effected during the quarter July-September, 2019 till 24th March,2020.”.
2. This notification shall be deemed to come into force with effect from the 30th Day of November, 2019.

[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 27/2019 – Central Tax, dated the 28thJune, 2019 was published in the Gazette of India, Extraordinary vide number G.S.R. 453(E), dated the 28thJune, 2019 and was last amended by notification No. 52/2019 – Central Tax, dated the 14 th November, 2019, published in the Gazette of India, Extraordinary vide number G.S.R 846(E), dated the 14 th November, 2019.

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Notification No 24 /2020 Central Tax

]]> https://www.taxheal.com/gstr-1-date-extended-for-jk-for-july-to-sep-2019-notification-no-24-2020-central-tax.html/feed 0 UDIN Mandatory from 1st July, 2019 for all Audit/Assurance/Attest function https://www.taxheal.com/udin-mandatory-from-1st-july-2019-for-all-audit-assurance-attest-function.html https://www.taxheal.com/udin-mandatory-from-1st-july-2019-for-all-audit-assurance-attest-function.html#respond Mon, 01 Jul 2019 14:39:58 +0000 https://www.taxheal.com/?p=81463 Unique Document Identification Number (UDIN) being made mandatory from 1st July, 2019 for all Audit/Assurance/Attest function – (01-07-2019) It has been noticed by the Institute of Chartered Accountants of India that Financial Documents / Reports / Certificates are being signed by Non-CAs misrepresenting themselves as CA Members thereby misleading the Regulators, Authorities and Stakeholders. To curb this… Read More »

]]> Unique Document Identification Number (UDIN) being made mandatory from 1st July, 2019 for all Audit/Assurance/Attest function – (01-07-2019)

It has been noticed by the Institute of Chartered Accountants of India that Financial Documents / Reports / Certificates are being signed by Non-CAs misrepresenting themselves as CA Members thereby misleading the Regulators, Authorities and Stakeholders.

To curb this menace and malpractices, ICAI has conceptualised and implemented an innovative concept called Unique Document Identification Number (UDIN). ICAI at its 379th Council Meeting held on 17th – 18th December, 2018 made generation of UDIN mandatory for every signature of Full time Practising Chartered Accountants in phased manner for the following services:

  • All Certificates with effect from 1st February, 2019
  • GST and Income Tax Audit with effect from 1st April, 2019
  • All Audit and Assurance Functions with effect from 1st July, 2019

Therefore, UDIN is being made mandatory for all Audit and Assurance Functions like Documents and Reports certified / issued by full time Practising Chartered Accountants from 1st July, 2019

Members are being advised to plan the Audits and Assurance functions accordingly as UDIN has to be generated on the date of signature dates of Certificates / Report / Audit Reports although a 15 days window is there for exceptional circumstances.

Further, non-compliance of UDIN directive may attract Disciplinary Proceedings as per Clause 1 of Part II of Second Schedule of The Chartered Accountants Act, 1949.

For any information/ clarification, members may visit www.udin.icai.org or email at udin@icai.in and follow Twitter @UDINICAI1

CA. Ranjeet Kumar Agarwal
Convenor
UDIN Monitoring Group		 CA. Jay Chhaira
Deputy Convenor
UDIN Monitoring Group
]]> https://www.taxheal.com/udin-mandatory-from-1st-july-2019-for-all-audit-assurance-attest-function.html/feed 0