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Section 76 of CGST Act: non payment of collected tax(Updated till July 2024)
Section 76 of CGST Act Section 76 of CGST Act provide for the consequences for the tax collected but not paid to the government. “(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court
Section 68 of CGST Act: inspection of goods in movement(Updated till July 2024)
Section 68 of CGST Act Section 68 of CGST Act provide for the inspection of Goods in movement. “(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to
Section 67 of CGST Act: inspection,search,seizure (Updated till July 2024)
Section 67 of CGST Act Section 67 of CGST Act provide for the inspection,search and seizure in GST. “(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to
Section 85 of CGST Act: Liability in case of transfer of business (Updated till July 2024)
Section 85 of CGST Act : Section 85 of CGST Act provide for the liability in case of transfer of business. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease,
Section 84 of CGST Act: Continuation and Validation of Certain Recovery Proceedings (Updated Till on July 2024)
Section 84 of CGST Act : Section 84 of CGST Act provide for the continuation and validation of certain recovery proceedings “Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section
Section 83 of CGST Act: Provisional Attachment to Protect Revenue in Certain Cases ( Updated Till on July 2024 )
Section 83 of CGST Act : Section 83 of CGST Act provide for the provisional attachment to protect revenue in certain cases. “(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or
Section 82 of CGST Act: Tax to be First Charge on Property ( Updated Till on July 2024 )
Section 82 of CGST Act : Tax to be first charge on property Section 82 of CGST Act provide for that tax to be the first charge on property. This provision override any contrary provision contained in any law but subject to bankruptcy code. “Notwithstanding
Section 81 of CGST Act: Transfer of Property to be Void in Certain Cases (Updated till on July 2024)
Section 81 of CGST Act Section 81 of CGST Act provide for transfer of property to be void in certain cases. “Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or
Section 75 of CGST Act: General Provisions Relating to Determination of Tax (Updated till July 2024)
Section 75 of CGST Act : General provisions relating to determination of tax Section 75 of CGST Act provide for the general procedures related to demand in GST. “(1) Where the service of notice or issuance of order is stayed by an order of a
Section 66 of CGST Act: Special audit in GST(Updated till July 2024)
Section 66 of CGST Act Section 66 of CGST Act provide for the special audit in GST. “(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the
Section 74 of CGST Act: Demand in Fraud Cases (Updated till on July 2024)
Section 74 of CGST Act “Section 74 of CGST Act provide for Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. (1) Where
Section 73 of CGST Act: Non Fraud Cases Demand (Updated till on July 2024)
Section 73 of CGST Act : Section 73 of CGST Act Determine the tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised in non fraud cases “(1) Where it appears to the proper officer that any tax