Expert Knowledge,
Straight from Practitioners.
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
Section 128 of CGST Act : Power to waive penalty or fee or both (Updated till on July 2024)
Section 128 of CGST Act : Power to waive penalty or fee or both Summary Chart of Section 128 : The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125
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 110 of CGST Act: Qualification of tribunal members(Updated till July 2024)
Section 110 of CGST Act: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. Section 110 of CGST Act: Qualification of tribunal members (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a
Section 114 of CGST Act Financial and administrative powers of President(Updated till July 2024)
Section 114 of CGST Act Financial and administrative powers of President The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.] The President shall exercise such financial and administrative powers over the Appellate Tribunal as may be prescribed.
Section 102 of CGST Act: rectification of AR (Updated till July 2024 )
Section 102 of CGST Act Section 102 of CGST Act provide for the orders by appellate authority. “(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or
Section 100 of CGST Act: Appeal to Appellate Authority (Updated till on July 2024)
Section 100 of CGST Act : Appeal to Appellate Authority Summary Chart of Section 100 : Section 100 of CGST Act provide for the appeal to Appellate Authority. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any
GST ComplianceSection 42 of CGST Act: Matching,reversal and reclaim of ITC (Updated Till July 2024)
Section 42 of the CGST Act as amended by the Finance Act 2023 Note: Section 42 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Section 42
Section 65 of CGST Act: Audit by Tax Authorities (Updated till on July 2024)
Section 65 of CGST Act : Audit by Tax Authorities Section 65 of CGST Act provide for the audit by the tax authorities. Audit rules are also released by CBEC. These rules have procedure and prescribed forms for Audit. “(1) The Commissioner or any officer
Section 39 of CGST Act: Furnishing of GSTR-3 ( updated till July 2024)
Section 39 of the CGST Act as amended by the Finance Act 2023 Note: Section 39 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
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
GST ComplianceSection 43 of CGST Act: Matching,reversal and reclaim in reduction in output tax liability(Updated Till July 2024)
Section 43 of the CGST Act as amended by the Finance Act 2023 Note: Section 43 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Section 43
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