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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
Section 78 of CGST Act: recovery proceedings(Updated till July 2024)
Section 78 of CGST Act Section 78 of CGST Act provide for the initiation of recovery proceedings. “Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months
![Section 29 of CGST Act: Cancellation 12[or suspension] of registration (updated till July 2024)](https://callingappdev.s3.ap-south-1.amazonaws.com/avatars/section_29_of_gst_19cde2ac97.png)
GST ComplianceSection 29 of CGST Act: Cancellation 12[or suspension] of registration (updated till July 2024)
Section 29 of CGST Act as amended by the Finance Act 2023 Note: Section 29 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
GST ComplianceSection 31 of CGST Act: Tax invoice in GST (updated till on July 2024 )
Section 31 of the CGST Act as amended by the Finance Act 2023 Note: Section 31 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
GST ComplianceSection 27 of CGST Act: Casual and non resident (updated till on July 2024)
Section 27 of CGST Act as amended by the Finance Act 2023 Note: Section 27 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:
GST ComplianceSection 32 of CGST Act: Unauthorized collection (updated till July 2024)
Section 32 of the CGST Act as amended by the Finance Act 2023 Note: Section 32 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 32
GST ComplianceSection 33 of CGST Act:Amount on tax documents (updated till on July 2024)
Section 33 of CGST Act as amended by the Finance Act 2023 Note: Section 6 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 33 of CGST
GST ComplianceSection 28 of CGST Act:Amendment of registation (updated till July 2024)
Section 28 of CGST Act as amended by the Finance Act 2023 Note: Section 28 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
GST ComplianceSection 30 of CGST Act: Revocation of cancellation of registration (updated till on July 2024)
Section 30 of CGST Act as amended by the Finance Act 2023 Note: Section 30 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
GST ComplianceAmended Section 35 of CGST Act (updated till July 2024)
Section 35 of the CGST Act as amended by the Finance Act 2023 Note: Section 35 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
GST ComplianceSection 26 of CGST Act: Deemed registration (updated till on July 2024)
Section 26 of CGST Act as amended by the Finance Act 2023 Note: Section 26 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:
GST ComplianceSection 34 of CGST Act: Debit and Credit note (updated till on July 2024)
Section 34 of the CGST Act as amended by the Finance Act 2023 Note: Section 34 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