SC: CIRP Need Not Be Set Aside Solely for Fraudulent Filing of Section 9 Plea  ||  Supreme Court: Compromise Decree Passed Without Impleading Necessary Party is Void  ||  SC: Cheque Dishonour Notice Valid if Sent to Drawer’s Address and Received by Family  ||  J&K&L HC: Minority During Attestation Cannot Justify Decades-Long Delay in Challenging Mutation  ||  Bombay HC: WhatsApp Circulation of Objectionable Photos Can Attract SC/ST Act  ||  J&K&L HC: Cardiac Arrest From Stress of Long-Distance Driving is Compensable  ||  Delhi HC: Accused Cannot Delay Trial and Then Rely on Delay to Seek Bail  ||  Calcutta HC: Insurer Must Compensate Child’s Accidental Death Despite Driver’s Fake Licence  ||  Bombay HC Tells X to Take Down Defamatory Post Targeting Serum Institute, CEO Adar Poonawalla  ||  Delhi High Court Restores Arbitral Award in DMRC’s Favour Passed by Employee-Arbitrator    

# GST Changes Applicable From 01.01.2021: Amendment to Composition Scheme Under CGST Act - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has amended Section 10(2) of the Central Goods and Services Tax Act, 2017 to provide that a registered person seeking to pay the tax under composition scheme shall not be engaged in making any supply of even services.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   COMPOSITION SCHEME  

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