2017 Inserted by the Finance (No. 2) Act, 2024, w.e.f. 1-11-2024. [Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods. 128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is paya...
Waiver of Interest/Penalty Special procedure to waive interest/penalty for tax demands from FY 2017-18, 2018-19, and 2019-20 under section 73 of CGST Act. Clarifications via Circulars Clarifications on place of supply for advertising services, ITC on demo vehicles, and place of supply for data...
Part-152-One Pager Snapshot to Cases on Section 65, 73, 122, 126, 129 and 130 of CGST Act, 2017 Read More » ABOUT US GST-Online provides comprehensive & extensive study of GST Provisions & provides an interactive medium between tax payer & administrators. The website contains Articles...
Section 2 (17) and 2 (73) of the Electricity Act defines distribution licensee and transmission licensee as follows: "distribution licensee" means a licensee authorised to operate and maintain a distribution system for supplying electricity to the consumers in his area of supply. "transmission licen...
Section 75(12) of the CGST Act, 2017 permits tax recovery without the issuance of a Show Cause Notice under Section 73/74 of the CGST Act, 2017 in which any tax amount is self-assessed as per the return filed under Section 39 of the CGST Act, 2017. To the said sub-section of Fina...
Penalty under section 127(5) Gst refund under inverted duty scheme(4) Clarity on applicability of section 194t for ay 2025-26... (2) Change of charging section from 74 to 73 of cgst act... (5) Process for factory stuffing/self selaing permission... (6) Proposed...
The GSTN (Goods and Services Tax Network) will soon allow metal scrap dealers to register for TDS (Tax Deducted at Source) under section 51 of the GST Act. View more 11th October 2024 GSTN has been enabled in four new states Odisha, Kerala, Nagaland, and Telangana, for the verification...
2024-Central Tax–dated 22-Feb-2024- Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017 (12 of ...
State of Maharashtra [Writ Petition No. 17122 of 2024 dated December 11, 2024] disposed the writ and held that the proviso to Section 98(2) the Central Goods and Ser Posted in GST | 216 Views SCN can be issued both under Section 73 and 74 of the CGST Act Bimal Jain 18 December ...
. The only known activity of GSTO1 is the ability to act as a GSH-dependent S-thioltransferase (Board et al., 2000). Database analysis showed that GSTO1 mRNA expression was increased in primary human breast cancers, and that expression in breast cancers greater than the median level was ...