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