1. Constitution 101 Amendment Act, 2016 (Act to amend the Constitution for GST) assent by President on 8th September, 2016
  2. GST - Central & State Circulars & instructions for migration to GST : Registration/Enrollment in GST for existing tax payers.
  3. Revised GST Law - November, 2016

  4. Revised IGST Law - November, 2016

  5. FAQ on GST - Published by CBEC on 21st September, 2016 
  6. GST Council - Cabinet approval Press Note

  7. GST – Concept & Status – Note circulated for information of Departmental Officers in May, 2016 

  8. Report on the Revenue Neutral Rate for GST dated 4th December, 2015.

  9. Draft processes  for the following activities :

    a.        Registration                                       :  Report dated July 2015          :    Report dated October 2015

    b.        Report on GST payment process          :  Report dated April 2015         :    Report dated October 2015

    c.        Report on Refund Process                    :  Report dated August 2015    :    Report dated October 2015

  10. Report of the Select Committee on the GST Bill presented to Rajya Sabha on 22nd July, 2015

  11. Constitutional Amendment Bill as passed by Lok Sabha on 6th May, 2015 

  12. Constitutional Amendment Bill introduced in Lok Sabha on 19th December, 2014

  13. Constitutional Amendment Bill introduced in Lok Sabha on 22nd March, 2011

  14. IT Strategy for GST presented on 21st July, 2010

  15. DOR Comments on the 1st Discussion paper

  16. Report of the Task Force on Goods & Services Tax - 13th Financial Commission : 15th December, 2009

  17. 1st Discussion Paper – Empowered Committee of State Finance Ministers dated 10th November, 2009

  18. Working Paper No 1/2009 on "GST Reforms and Intergovernmental Considerations in India" by Department of Economic Affairs issued in March 2009

  19. Precursor to GST : A White Paper On State-Level Value Added Tax by The Empowered Committee : Convenor Asim Kumar Dasgupta : 17th January, 2005

  20. The Constitution of India (updated upto 9th November, 2015)

GST A Brief Presentation dated 6th April, 2017

Click Here

The Finance Act 2017 comes into effect from 31st March 2017

All changes introduced through various sections in Central Acts, through the Finance Bill will therefore take effect from 31st March, 2017 unless specified.

A New Feature :

Advanced Case Law Search


7th April, 2016

The “Advanced Case Law Search” feature in TaxQuotient  enables search on separate parameters such as Court, Tax Type, Date (from & to Range), appellant, respondent and even keywords. This helps you in locating case law you are searching for swiftly.

TIP: #1 : If you want to view the latest cases, just enter the start and end dates keeping all other boxes blank. You will get a list of all available indirect tax cases during that period.

TIP # 2 : Please keep the date range (start to end date) for upto 6 months.

TIP # 3 : Don't forget to reset the search to clear the earlier results before a new search.

Click to enter Advanced Case Law Search

 GST Bill passed by Parliament




The 122nd Constitution Amendment Bill introduced in Parliament in December 2014 has been passed by the Rajya Sabha and now also by the Lok Sabha with the amendments.  Now the Bill must get ratified by at least half the number of 31 State Legislatures which means 16 States and then finally get the approval from the President.

Thereafter the GST Council has to be set up which will determine the GST design at the granular level. This will include the structure of GST including scope of CGST, SGST and IGST, the taxes subsumed, the items/commodities covered and other critical aspects such as the threshold limits for taxability, exemptions, and several other parameters critical for an ideal  GST.

Further, for the GST to operate smoothly, the taxes paid on goods and services at every stage in the value chain needs to be tracked. This requires an IT infrastructure which will track the transactions and taxes paid and form the back-bone of GST. Reportedly considerable work has been already done on it, nevertheless it will need changes to correctly reflect the GST Law proposed by the GST Council and accepted by the Central & State Legislatures.

Last but not the least,  the tax authorities and other stakeholders who will implement the GST need to be trained for a smooth introduction.

Seven questions to know if you 

are paying taxes 


If you are the CFO or the Tax Head you ought to read this. Click Here

CESTAT rejects appeal, holds - sample testing a must as importer didn't produce any certificate

On 7th April, 2017 in Maa Bhagwati Coke Vs CC,Jamnagar, CESTAT Ahmedabad rejected the appeal for exemption on imported coal claiming the ash content was <12% and distinguished a SC judgment relied upon by the appellant. The Tribunal held that on testing the coal samples, the report confirmed ash content at 13.1% also the test was necessary saying:

"....it is seen that the appellant have relied on the decision of Honble Apex Court to assure that there was no reason to get the coal tested. However, in the said case, the importer had produced a certificate of CASCOs regarding the ash content of the imported coal. In the instant case, the record shows that no such certificate was produced. In absence of the certificate, it was necessary to get the sample tested in view of the claim of notification by the appellant."

CESTAT Updates

June- July 2016


Brief update on CESTAT judgements passed during June 2016 to July 2016. Please note this update is not a summary of the cases but only leads on important issues decided. The links to the judgments are also provided for the full text.

Click here for update

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