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Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (Updated till on July 2024)
Section 101A Summary Chart : 1[Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may be specified therein,
Section 173 of CGST Act : Amendment of Act 32 of 1994 (Updated till July 2024)
Section 173 Summary Chart : Section 173 of CGST Act : Amendment of Act 32 of 1994 Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Section 161 of CGST Act : Rectification of errors apparent on the face of record (Updated till on July 2024)
Section 161 Summary Chart : Section 161 of CGST Act : Rectification of errors apparent on the face of record Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who
Section 171 of CGST Act : Anti-profiteering measure (Updated till on July 2024)
Section 171 Summary Chart : Section 171 of CGST Act : Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way
Section 162 of CGST Act : Bar on jurisdiction of civil courts (Updated till on July 2024)
Section 162 Summary Chart : Section 162 of CGST Act : Bar on jurisdiction of civil courts Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating
Section 165 of CGST Act : Power to make regulations (Updated till on July 2024)
Section 165 Summary Chart : Section 165 of CGST Act : Power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
Impact of Merging of Sec. 73, 74 Into New Section 74A
Summary: Consolidation: Section 74A merges the provisions of the earlier Sections 73 and 74, creating a unified framework for addressing both non-fraud and fraud-related tax discrepancies. Notice and Order Timelines: Simplified and unified timelines for issuing notices and orders, with clear deadlines and conditions.
CA Shafaly GirdharwalJul 25, 2024Section 158A of CGST Act : Consent based sharing of information furnished by taxable person (Updated till on July 2024)
Section 158A Summary Chart : 1[Section 158A of CGST Act : Consent based sharing of information furnished by taxable person (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject to the
Section 172 of CGST Act : Removal of difficulties (Updated till July 2024)
Section 172 Summary Chart : Section 172 of CGST Act : Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or
Section 174 of CGST Act : Repeal and saving (Updated till July 2024)
Section 174 Summary Chart : Section 174 of CGST Act : Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as
Section 101B of CGST Act : Appeal to National Appellate Authority (Updated till on July 2024)
Section 101B Summary Chart : 1[Section 101B of CGST Act : Appeal to National Appellate Authority (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authorities of two
Section 168 of CGST Act : Power to issue instructions or directions (Updated till on July 2024)
Section 168 Summary Chart : Section 168 of CGST Act : Power to issue instructions or directions (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,