In the April 2022 edition of the newsletter, we talk about the E-way Bill System for Inter-State movement of goods under GST. An E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion. In this article, we discuss the components of E-way bill including the persons who can generate the bill and the validity of the same. We also list the circumstances where an E-way bill does not need to be generated.
To summarise, in this newsletter we talk about the following:
Articles:
- E-way bill under GST
Case Laws:
We take you through the facts of the case, provisions of the law and the ruling made by the concerned authority.
- GST rate on Pizza toppings – M/s. Khera Trading Company – Appellate Authority for Advance Ruling, Haryana
- GST on rent-free accommodation provided to a partnership firm by its partner – M/S. Shanmuga Durai – Authority for Advance Ruling (ARA), Tamil Nadu
Important Notifications and Circulars for the month of April 2022
Every newsletter shall include the calendar for the month. We have highlighted the GST due dates that you need to be aware of for your easy reference!