NOTIFICATIONS

Notification No. Subject
Notification No. 67/2017 - Central Tax dt.21.12.2017 Seeks to extend the time limit for filing FORM GST ITC-01.
Notification no. 52/2017 - Central Tax dt.28.10.2017 Extend time limit for making declaration in FORM GST ITC-01 extended to 30th Nov.

CIRCULARS

Circular No. Subject
Circular No. 133/03/2020-GST dt. 23.03.2020 Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules - reg.
Circular No. 77/51/2018-GST dt. 31.12.2018 Denial of composition option by tax authorities and effective date thereof.

CASE LAW

Particulars

One liner
2021(02)LCX0053

Gujarat High Court

Netrika Trends		 GSTN is directed to cooperate with a request for transfer of the ITC in accordance with the provisions of Section­18

ADVANCE RULING

Particulars Crux
2019(09)LCX0182(AAR)

Karnataka

Knowlarity Communications Pvt. Ltd.

The applicant is not eligible to claim input tax credit of the tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST.            
Further, in case of inputs being goods, the applicant is only eligible to claim input tax credit of the tax paid on such goods (inputs) lying in stock on the day previous to the effective date of registration, which are intended to be used in the course or furtherance of business, subject to other conditions and restrictions prescribed in the GST Act and in Rule 40 of the CGST Rules, in case the application for registration has been filed within thirty days from the date on which the applicant became liable for registration under the Act.