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Section 139 of CGST Act : Migration of Existing Taxpayers (Updated till on July 2024)
Section 139 of CGST Act : Migration of Existing Taxpayers Summary Chart of Section 139 : (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued
Section 112 of CGST Act: Appeals to Appellate Tribunal(Updated till July 2024)
Section 112 of CGST Act Section 112 of CGST Act “(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Section 117 of CGST Act : Appeal to High Court (Updated till on July 2024)
Section 117 of CGST Act : Appeal to High Court Summary Chart of Section 117 : (1) Any person aggrieved by any order passed by the 10[State Benches] of the Appellate Tribunal may file an appeal to the High Court and the
Section 111 of CGST Act: Procedure before Appellate Tribunal(Updated till January 2024)
Section 111 of CGST Act: Procedure before Appellate Tribunal Section 111 of CGST Act: Procedure before Appellate Tribunal “(1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in
Section 120 of CGST Act : Appeal not to be filed in certain cases (Updated till on July 2024)
Section 120 of CGST Act : Appeal not to be filed in certain cases Summary Chart of Section 120 : (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing
Section 124 of CGST Act Fine for failure to furnish statistics (Updated till July 2024)
Section 124 of CGST Act Fine for failure to furnish statistics Fine for failure to furnish statistics.- If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return
Section 94 of CGST Act: other cases (Updated till July 2024)
Section 94 of CGST Act Section 94 of CGST Act provide for the liability in some other specific cases. “(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued
Section 130 of CGST Act: Confiscation of goods or conveyance (Updated till on July 2024)
Section 130 of CGST Act: Confiscation of goods or conveyance Summary Chart of Section 130 : (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act
Section 116 of CGST ACT : Appearance by Authorised Representative (Updated till on July 2024)
Section 116 of CGST Act : Appearance by authorised representative. Summary Chart of Section 116 : (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection
Section 108 of CGST Act: Powers of Revisional Authority (Updated till July 2024)
Section 108 of CGST Act : Section 108 of CGST Act provide for the power of revisional authority. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him
Section 91 of CGST Act: Liability of guardians(Updated till July 2024)
Section 91 of CGST Act Section 91 of CGST Act provide for the liability of guardians and trustees in certain cases. “Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee
Section 119 of CGST Act : Sums due to be paid notwithstanding appeal, etc. (Updated till on July 2024)
Section 119 of CGST Act : Sums due to be paid notwithstanding appeal, etc. Summary Chart of Section 119 : Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as