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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 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

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 132 of CGST Act Punishment for certain offences (Updated till July 2024)

Section 132 of CGST Act Punishment for certain offences 1) 11[Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences], namely:- (a) supplies any goods or services or both without issue of any invoice, in violation of

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 118 of CGST Act : Appeal to Supreme Court (Updated till on July 2024)

Section 118 of CGST Act : Appeal to Supreme Court Summary Chart of Section 118 : (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the 13[Principal Bench] of the Appellate Tribunal; or (b)

Why are Coworking Spaces Ideal for Freelancers

In the ever-evolving landscape of work, freelancing has emerged as a prominent and attractive option for many professionals. The freedom to choose projects set one’s own hours, and work from virtually anywhere has drawn millions into the freelancing fold. However, with these freedoms come unique

Section 126 of CGST Act : General Disciplines Related to Penalty (Updated till on July 2024)

Section 126 of CGST Act : General Disciplines Related to Penalty Summary Chart of Section 126 : (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission

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 105 of CGST Act: Powers of AA and AAA(Updated till July2 2024)

Section 105 of CGST Act15[Powers of Authority, Appellate Authority and National Appellate Authority]- Section 105 of CGST Act provide for the powers of authority and appellate authority in GST. (1) The Authority or the Appellate Authority[or the National Appellate Authority] shall, for the purpose of

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 95 of CGST Act: Advance ruling(Updated till July 2024)

Section 95 of CGST Act Section 95 of CGST Act provide for the definitions related to advanced ruling in GST. “In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant