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Section 92 of CGST Act: Liability of court of wards(Updated till July 2024)
Section 92 of CGST Act Section 92 of CGST Act provide for the liability of court of wards. “Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is
Section 134 of CGST Act Cognisance of Offences (Updated till July2024)
Section 134 of CGST Act Cognisance of Offences Section 134. Cognizance of offences.- No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of
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 91 of CGST Act: Liability of guardians(Updated till July 2024)
Section 91 of CGST Act Section 91 of CGST Act provide for the liability of guardians and trustees in certain cases. “Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee
Section 137 of CGST Act : Offences by Companies (Updated till on July 2024)
Section 137 of CGST Act : Offences by Companies Summary Chart of Section 137 : (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in
Amended Section 44 of CGST Act: Annual return in GST(Updated Till on July 2024)
Section 44 of the CGST Act as amended by the Finance Act 2023 Note: Section 44 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 80 of CGST Act: payment in installment(Updated till July 2024)
section 80 of CGST Act section 80 of CGST Act provide for the payment of tax and other dues in installment. “On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or
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 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 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
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
GST ComplianceSection 56 of CGST Act: interest on delayed refund (updated till on July 2024)
Section 56 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 56 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