HIGHLIGHTS OF THE MAGAZINE―“J.K.JAIN’S GST & VR”

 

HIGHLIGHTS OF THE MAGAZINE―“J.K.JAIN’S GST & VR”

 

      1. Appellate Advance Rulings of Rajasthan State decided in the year 2021 & 2022: Total 5 Appellate Advance Rulings were published in our following magazine, including AAAR on Hostel Fees (Lodging & boarding) charged from Students, to be treated as “Mixed Supply”;

      (2022) 37 J.K.Jain’s GST & VR ─ Parts 4, 5

      2. Advance Rulings of Rajasthan State decided in the year 2021 & 2022:Total 31 Advance Rulings were published in following magazines;

      (2022) 37 J.K.Jain’s GST & VR ─ Parts 1, 3, 4, 5

      (2021) 36 J.K.Jain’s GST & VR ─ Parts 5, 7, 8, 9, 11, 12

     3. Royalty/Mining Lease─The Stay granted by the Supreme court on payment of GST on Royalty/Mining Lease, in the case of Lakhwinder Singh v. Union of India (2021) 36 J.K.Jain’s GST & VR 319 (SC) has come to an end due to dismissal of the case on 4.1.2022: (2022) 37 J.K.Jain’s GST & VR 93 (SC).

      4. Interpretation of Entry─Clear language─No external aid needed for interpretation, like other notfns issued─Read Supreme Court Case titled : Authority for Clarification & Adv. Ruling v. Aakavi Spg. Mills (P) Ltd. (2022) 37 J.K.Jain’s GST & VR 135 (SC).  

5. Arrest for alleged eva­sion of GST─Granting of Bail─Supreme Court granted Bail to the accused due to long detention where Investigation is Pending;

Read case titled Paresh Nathalal Chauhan v. State of Gujarat (2022) 37 J.K.Jain’s GST & VR 94 (SC).

   6. “Notwithstanding Clause”─Read analysis of our Analyst in the case of V.S. Products v. Union of India (2022) 37 J.K.Jain’s GST & VR 53 (Kar), based on Supreme court case of Skill Lotto Solutions Pvt. Ltd. v. Union of India (2021) 35 J.K.Jain’s GST & VR 167 (SC).

   7. GSTR-3B is a Return─Retrospective amendment to Rule 61(5), GST Act carried out Subsequently on 9.10.2019 after the judgment of Gujarat High Court on 24.6.2019─Read analysis of our Analyst in the case of Union of India v. AAP And Company (2021) 36 J.K.Jain’s GST & VR 519 (SC).

   8. GST Act, Rules & Forms updated as on 31.1.2022;

   refer Website  : J.K.Jains.blogspot.com.

   9. Subject wise elaborated Index of notfns/circulars given in the magazine.

   10. Rajasthan State notfns/circulars: Cross referenced actual notfns/ circulars of Rajasthan State are given.

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