"The Author is an Advocate in Tax matters."
GSTAT serves as the second appellate authority with defined procedures and timelines. Compliance with filing and pre-deposit rules is essential.
GST Amnesty Scheme under Section 128, proposed in 53rd GST Council Meeting, is effective from 1-11-2024 as per Notification 17/2024-Central Tax under CGST Act, 2017.
GST TDS on metal scrap supply made applicable from October 10, 2024, under Notification 25/2024. Learn about Section 51 of the CGST Act, rates, and compliance.
Reverse Charge applies to metal scrap from unregistered suppliers to registered buyers from 10.10.2024. GST to be paid by the recipient as per Notification 06/2024.
Explore the issues surrounding cross-empowerment under GST, including constitutional provisions, administrative frameworks, and conflicting court judgments.
Discover the different Amnesty Scheme options for filing appeals under GST. Get the details on filing an appeal with the Appellate Authority and the grace period of one month for sufficient cause.
Explore implications of Rule 88D in GST compliance as we delve into intricacies of GSTR-2B and GSTR-3B mismatch analysis, its pros, and cons.
GST and Insolvency and Bankruptcy Code have almost a contemporary beginning. GST Laws (as also other tax laws) are being synced with IBC. Nevertheless, overriding effect of IBC over other laws is obvious.
Explore the governments one-time settlement scheme for Advance and EPCG Authorization holders. Understand the Amnesty Scheme’s eligibility, benefits, and procedures for exporters to settle outstanding export obligations. The scheme provides relief, reduces non-compliance penalties, and streamlines past tax litigation. Act now to avail the benefits and ensure compliance.
Get the facts on proposed changes in GST in the Finance Bill 2023 – details of Clauses 128 to 144 and amendments to Section 16 revealed.
