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CGST ACT AND IGST ACT AMENDMENT PROPOSED BY FB, 2024 IN TRACK-CHANGE MODE
CGST Act,2017 SECTION 9. Levy and collection. SECTION 11A. Power not to recover GST not levied or short-levied. SECTION 13. Time of supply of services. SECTION 16. Eligibility and conditions for taking input tax credit. SECTION 17. Apportionment of credit and blocked credits. SECTION 30.
Application of the Curious case of Mineral Area Development Authority on GST disputes involving land
Recently, the Hon’ble Supreme Court, in a nine-judge constitutional bench has held that royalty is not a tax, and the State Government can levy tax on minerals under Entry 50 of List II or on mineral bearing land under Entry 49 of List II of
No Arrest shall be made once Complaint has been filed before Special Court. No Requirement to Apply for Bail
Hon’ble Supreme Court in Tarsem Lal v. Directorate of Enforcement Jalandhar Zonal Office – 2024 SCC Online SC 971 wherein, it has been held that if the accused person is not arrested prior to filing of the complaint, he has to only file a bond
Section 101B of CGST Act : Appeal to National Appellate Authority (Updated till on July 2024)
Section 101B Summary Chart : 1[Section 101B of CGST Act : Appeal to National Appellate Authority (1) Where, in respect of the questions referred to in sub-section (2) of section 97, conflicting advance rulings are given by the Appellate Authorities of two
Section 101C of CGST Act : Order of National Appellate Authority (Updated till on July 2024)
Section 101C Summary Chart : 1[Section 101C of CGST Act : Order of National Appellate Authority (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners,
Section 174 of CGST Act : Repeal and saving (Updated till July 2024)
Section 174 Summary Chart : Section 174 of CGST Act : Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as
Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (Updated till on July 2024)
Section 101A Summary Chart : 1[Section 101A of CGST Act : Constitution of National Appellate Authority for Advance Ruling (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as may be specified therein,
Section 171 of CGST Act : Anti-profiteering measure (Updated till on July 2024)
Section 171 Summary Chart : Section 171 of CGST Act : Anti-profiteering measure (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way
Impact of Merging of Sec. 73, 74 Into New Section 74A
Summary: Consolidation: Section 74A merges the provisions of the earlier Sections 73 and 74, creating a unified framework for addressing both non-fraud and fraud-related tax discrepancies. Notice and Order Timelines: Simplified and unified timelines for issuing notices and orders, with clear deadlines and conditions.
CA Shafaly GirdharwalSection 173 of CGST Act : Amendment of Act 32 of 1994 (Updated till July 2024)
Section 173 Summary Chart : Section 173 of CGST Act : Amendment of Act 32 of 1994 Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Section 172 of CGST Act : Removal of difficulties (Updated till July 2024)
Section 172 Summary Chart : Section 172 of CGST Act : Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or
Section 170 of CGST Act : Rounding off of tax, etc. (Updated till on July 2024)
Section 170 Summary Chart : Section 170 of CGST Act : Rounding off of tax, etc. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of