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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. 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...

6. 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...

7. 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...

8. 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...

9. Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

10. Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

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. Imposition of penalty u/s 271(1)(c) of the Income Tax Act for two types of additions: (1) the addition made u/s 50C on the difference between stamp duty value and sale...

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

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