Understand the significance of Proper Officers authorization in issuing notices under Section 61 read with Rule 99 of the CGST Act. Learn from a recent case involving M/s. Sudhakar Traders, where the High Court set aside a notice due to lack of Proper Officer’s authorization. Stay informed about the legal provisions and ensure adherence to transparency and legality in the scrutiny process.
Get insights into Form GST ASMT-10 – a notice issued under Section 61 with Rule 99 of the CGST Act. Understand the obligations of the proper officer and the taxpayer. Learn about the timelines for proceedings and consequences if discrepancies are not addressed promptly.
Explore the latest GST amendments effective from 01.04.2023 through notifications issued on 31-03-2023. Key changes include waiver of late fees, revocation of registration, Aadhaar authentication, and extended time limits. Stay informed about GST updates
Understand the provision of provisional attachment under GST with relevant case laws. Section 83 of CGST Act empowers the Commissioner to attach any property for protecting government revenue.
Article contains provision about validity period of e-way bill under CGST Act, 2017 and judgements of various high courts given on expired e-way bill.
Learn about the amendments to the GST in Finance Bill 2023 & how they will affect composition dealers. Keyphrase Highlights of Proposed GST Amendments in Finance Bill 2023
Unlock the complexities of Advance Ruling under GST Law with insights into sections 95 to 106 and related rules. Explore the definition, benefits, and conditions for filing. Delve into case laws, including issues of jurisdiction, liability, and determination of place of supply.
Discover the friendly provisions of GST for a taxpayer. Experience minimum compliance, reduced costs, and zero litigation under the GST Law.
Understanding reverse charge liability under GST: Can registered persons claim Input Tax Credit for liabilities paid in a different year?
Learn how to report ITC in Table 4 of GSTR-3B without changing auto-populated figures from GSTR-2B. Stay compliant with the latest amendment.
