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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
Amended 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
Section 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
Section 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
Section 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
Section 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
Section 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
Section 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:
Section 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:
Section 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
Section 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
Section 21 of CGST Act: recovery of excess credit (updated till on July 2024)
Section 21 of CGST Act Section 21 of CGST Act provide for recovery of excess credit by an ISD. An ISD has been allowed to distribute the credit he has received. The manner of distribution of such credit is provided in section 20 of CGST



