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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 61 of CGST Act: Scrutiny of returns (updated till on July 2024)
Section 61 of CGST Act: Scrutiny of returns Section 61 of CGST Act provide for the scrutiny of returns.Proper officer is given power to scrutinize the returns with the data provided to verify their correctness. “(1) The proper officer may scrutinize the return and related
Section 70 CGST Act: Power to summon(Updated till July 2024)
Section 70 CGST Act Section 70 CGST Act provide for the Power to summon persons to give evidence and produce documents. “(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to
GST ComplianceSection 52 of CGST Act: TCS by E-commerce (Updated till July 2024)
Section 52 of CGST Act of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 47 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
Section 37 of CGST Act: outward supply details (updated till July 2024)
Section 37 of the CGST Act as amended by the Finance Act 2023 Note: Section 37 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 37
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 87 of CGST Act: Liability in case of Amalgamation or Merger of Companies (Updated till on July 2024)
Section 87 of CGST Act : Section 87 of CGST Act provide for the liability in case of amalgamation or merger of companies.It covers the liability for the supplies made to each other. “(1) When two or more companies are amalgamated or merged in pursuance
Section 60 of CGST Act: Provisional assessment (updated till July 2024)
Section 60 of CGST Act Section 60 of CGST Act provide for the provisional assessment in GST. Rules for assessment are also issued by CBEC. “(1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods 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
GST ComplianceSection 50 of CGST Act: Interest on delayed payment of tax (updated Till on July 2024)
Section 50 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 50 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
Section 72 of CGST Act: Officers to Assist Proper Officers (Updated till on July 2024)
Section 72 of CGST Act : Officers to assist proper officers Section 72 of CGST Act provide for the officers to assist the GST proper officer. “(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village
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