Understand the provisions of Section 83 of the CGST Act for provisional attachment of property to protect government revenue during ongoing tax proceedings.
Learn the proper method to calculate refunds under Rule 89(4) of CGST Rules for zero-rated supplies, based on CBIC clarifications and court rulings.
Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 73 and 74 of the CGST Act.
Explore Section 128A of the CGST Act, detailing the conditional waiver of interest and penalties for demands under Section 73. Understand eligibility and conditions.
Explore the Central Government’s GST amnesty scheme, its eligibility criteria, and a notable case’s exception for orders after April 1, 2023. Stay informed for compliance.
Explore nuanced pre-deposit regulations under CGST Act for filing first appeals. Dive into legal provisions, controversies, and recent judgments, clarifying whether disputed interest and penalties require pre-payment.
Explore the Amnesty Scheme under the GST Act, which extends the filing period for appeals against demand orders that could not be filed within the allowable time.
Unlock benefits of Maharashtras Arrears Settlement Scheme 2023 for tax dues under MVAT, CST, and other acts pre-dating 30-06-2017. Explore the provisions, waiver options, and application process. Act now.
Gain insights into summary assessment under the GST Act 2017. Explore provisions, scope, requirements, competent authorities, and more in this detailed analysis.
Chapter XIX of CGST Act 2017 deals with topic related to offences and penalties. In this article penalty provisions under section 122,123,125, 10(5), 52(14) 73 and 74 have been discussed.
