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Section 74 of CGST Act: Demand in Fraud Cases (Updated till on July 2024)
Section 74 of CGST Act “Section 74 of CGST Act provide for Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. (1) Where
Section 85 of CGST Act: Liability in case of transfer of business (Updated till July 2024)
Section 85 of CGST Act : Section 85 of CGST Act provide for the liability in case of transfer of business. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease,
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
Section 76 of CGST Act: non payment of collected tax(Updated till July 2024)
Section 76 of CGST Act Section 76 of CGST Act provide for the consequences for the tax collected but not paid to the government. “(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court
Section 63 of CGST Act: Assessment of Unregistered Persons (Updated till on July 2024)
Section 63 of CGST Act : Assessment of Unregistered Persons Section 63 of CGST Act provide for the assessment of unregistered person in GST. “Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even
GST ComplianceSection 43 of CGST Act: Matching,reversal and reclaim in reduction in output tax liability(Updated Till July 2024)
Section 43 of the CGST Act as amended by the Finance Act 2023 Note: Section 43 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 43
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
GST ComplianceSection 43A of CGST Act :Procedure for furnishing return and availing input tax credit(Updated Till July 2024)
Section 43A of the CGST Act as amended by the Finance Act 2023 Note: Section 40 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 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 68 of CGST Act: inspection of goods in movement(Updated till July 2024)
Section 68 of CGST Act Section 68 of CGST Act provide for the inspection of Goods in movement. “(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to
Section 83 of CGST Act: Provisional Attachment to Protect Revenue in Certain Cases ( Updated Till on July 2024 )
Section 83 of CGST Act : Section 83 of CGST Act provide for the provisional attachment to protect revenue in certain cases. “(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or