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.
Section 9 of the act, which is charging section, state that taxable person is liable to pay tax on all supplies of goods or services or both, on the value of such supply as determined as per section 15 , at the rate notified by the Government
Section 50 of GST act 2017 provide for charging of interest on delayed payment of tax. Article discusses provisions of levy of interest.
Unlock insights into the payment of lump sum amounts under the Maharashtra Settlement of Arrears of Tax, Interest, and Penalty Act 2022. Understand the eligibility criteria, conditions, and the impact on return dues. Delve into the provisions of Section 8(1)(b) and Annexure A/B, exploring the nuances of outstanding arrears, statutory orders, and return dues. Gain clarity on Commissioner of State Tax’s directives and make informed decisions regarding the settlement of arrears in compliance with the Act.
Article explains Whether TDS under section 51 of CGST Act, 2017 is required to be deducted from supplier who is a unregistered person.
An in-depth analysis of the provisions of appeal under the Maharashtra Settlement of Arrears of Tax, Interest, and Penalty Act 2022.
In this article conditions for filing of appeal for the period prior and after 15-04-2017 have been discussed with specific reference to recent judgment of Bombay High Court in the case of M/s United Projects.
Understanding the process of refund in CGST act 2017: Can erroneous excess grant of refund be paid by debiting electronic credit ledger?
Settle your tax dues under the Maharashtra Settlement of Arrears of Tax Act 2022. Learn about the provisions and salient features of the scheme.
Definition of Agriculturist has been provided in section 2 (17) of the CGST act 2017. Article discusses definition of Agriculturist, Scope of definition of Agriculturist, Whether an agriculturist is liable to pay tax, Whether an agriculturist is liable to registered, Meaning of produce out of cultivation of land, Definition of an agricultural produce, Relevant judgment […]
