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Guidelines for recovery proceedings under section 79 (Self Assessed Tax) Instruction No. 01/2022-GST dated 7th January 2021 Guidelines for recovery proceedings under section 79 in...
Appeal in case of detention and seizure of goods and conveyance In section 107(6) of the CGST Act, 2017, the following proviso inserted –– “Provided...
Provisional Attachment under section 83 Section 83(1) of the CGST Act substituted as under –– Where after the initiation during the pendency of any proceedings...
Self assessed tax Explanation clause to section 75(12) inserted- ‘Explanation.––For the purposes of this sub-section, the expression “self-assessed tax” shall include the tax payable in...
Conditions for claiming ITC In section 16(2) of the CGST Act, after clause (a), the following clause (aa) inserted- “(aa) the details of the invoice...
GST on supply by any Club or Association to its Members In the CGST Act, 2017, in section 7 (1)(a), the following clause (aa) and...
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL The fitment of rates of services were discussed on 19 May 2017 during the 14th GST...
Section 64 of the CGST Act: Summary assessment in certain special cases— (1) The proper officer may, on any evidence showing a tax liability of...
Section 63 of the CGST Act: Assessment of unregistered persons— Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable...
Section 62 of the CGST Act: Assessment of non-filers of returns— (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where...
