Simplified GST Series- Offenses & penalties/Section 130-131/CGST ACT 2017 Article explains Section 130-Confiscation of goods or conveyances and levy of penalty and Section 131- Confiscation or penalty not to interfere with other punishments. Section 130-Confiscation of goods or conveyances and levy of penalty- (1) Notwithstanding anything contained in this Act, if any person – (i) […]
Section 129 provides for the basis relating to detention of goods or conveyances or both in case of certain defaults under GST law. Detention means keeping or holding back either by force or otherwise; Confiscation means to appropriate to the Government account Seizure means to take forcible possession of.
Simplified GST Series –Offences & Penalties /Section 123-128/CGST ACT 2017/PART-2 Article explains Section 123 Penalty for failure to furnish information return, Section 124 Fine for failure to furnish statistics, Section 126 General disciplines related to penalty, Section 127 Power to impose penalty in certain cases and Section 128 Power to waive penalty or fee or […]
Section 122- Penalty for certain offences under GST The section declares the offences that attract penalty as a consequence, apart from the requirement to pay the tax and applicable interest. Some of the offences listed under this section may also attract prosecution under section 132 but that depends on the gravity of the offence defined […]
Simplified GST Series-Appeals-Revision/ Section 113-121/CGST ACT 2017/PART-3 Article explains Section 113 – Orders of Appellate Tribunal, Section 114 – Financial and administrative powers of President, Section 115 – Interest on refund of amount paid for admission of appeal, Section 116 – Appearance by authorised representative, Section 117 – Appeals to High Court, Section 118 – […]
Simplified GST SERIES –Appeals & Revision -Section 109-112-Part 2- Article explains Section 109 – Constitution of Appellate Tribunal and Benches thereof, Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc., Section 111- Procedure before Appellate Tribunal and Section 112-Appeals to Appellate Tribunal. Section 109 – Constitution of Appellate Tribunal and […]
Simplified GST Series- Chapter 19- Section 107-108 /CGST ACT 2017 /Appeals & Revision –Part 1 Section 107- Appeals to Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority […]
Simplified GST Series –Section 100-106/CGST ACT 2017 /PART-2 In part II of the Article author explains provisions of Section 100- Appeal to Appellate Authority, Section 101 -Orders of Appellate Authority, Section 102- Rectification of advance ruling, Section 103– Applicability of advance ruling, Section 104– Advance Ruling to be void in certain circumstances, Section 105-Powers of […]
Simplified GST Series –Chapter -18-Advance Ruling /Section 95-99/CGST ACT 2017 Part I In part I of the Article author explains provisos of CGST ACT 2017 related to Section 95-Definitions related to Advance Ruling, Section 96-Authority for advance ruling, Section 97- Application for advance ruling, Section 98- Procedure on receipt of application and Section 99- Appellate […]
Simplified GST Series- Section 85-94/CGST ACT 2017– Article analyses Section 85- Liability in case of Transfer of Business, Section 86- Liability of Agent and Principal, Section 87- Liability in case of amalgamation or merger of companies, Section 88- Liability in case of company in liquidation, Section 89- Liability of directors of private company, Section 90- […]
