Web(7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year. (8) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. WebSec 2(108) “taxable supply” means a supply of goods or services or both which is leviable to tax under this Act; Sec 2(78) ... Goods Exempt From Tax - A list of items have been notified under section 11(1) of the CGST Act, 2024/section 6(1) of the IGST Act, 2024. These items have been exempted from whole of the tax. Since GST is a tax for ...
Section 78 of CGST Act : Initiation of recovery proceedings - AUBSP
Webthe appropriate period in terms of Section 75 of the Finance Act, 1994 read with sec.14 of the Cenvat Credit Rules, 2004; 4.6 I impose penalty of Rs. 18,01,047/-(Rupees Eighteen Lakh One Thousand Forty-seven) only in terms of Rule 15(3) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 as WebSection 77 - Tax wrongfully collected and paid to Central Government or State Government; Section 78 - Initiation of recovery proceedings; Section 79 - Recovery of tax; Section 80 - … bateria a1286 macbook
CGST ACT, 2024 with list of Chapters and Sections
Web1 Mar 2024 · 2. You can make voluntary payment before issue of notice u/s 73 or 74 of the CGST Act, 2024 or within 30 days of issue of show cause notice (SCN) under the said sections. You cannot make voluntary payment after 30 days of issue of SCN. 3. The pre-conditions to make voluntary payment are: a. In case, voluntary payment is made before … WebCGST ACT, 2024 [Amended upto 2024] CHAPTER IX - RETURNS Alert: This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully. Section 37 - Furnishing details of outward supplies. ... Rule 78, Rule 96, Rule 96A, Rule 67A, Section 16, Section 38, Section 47, Section 48, WebCGST ACT 2024. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:––. (a) the proper officer may deduct or may require any other specified officer to ... bateria a1375