WebIn terms of Section 9(1) of CGST Act, 2024 Central Goods and Services Tax (CGST) shall be levied on all intra-State supplies of goods and/or services on the value determined under section 15 and at the rate notified by the Central/State Government in this behalf, on the recommendation of the Council. However, the aforesaid rate of CGST shall ... WebApr 11, 2024 · The Petitioner contended that Rule 89(4)(C) of the CGST Rules is ultra vires to Section 54 of the CGST Act read with Section 16 of the IGST Act. It was argued that the very intention of the zero-rating it to make the entire supply chain of “exports” tax free, i.e., to fully ‘zero-rate’ the exports by exempting them from both input tax ...
Important Case Laws related to E-Way Bill provisions
WebNov 1, 2024 · The E Way Bill System is devised to mitigate the instances of tax evasion under GST. Under E-way Bill Rules, it is compulsory to generate the e-way bill in case of … WebThe show cause notice under section 130 should be issued after complying with the requirements of section 129 of the CGST Act and giving an opportunity to be heard. ... under Section 130 of the Central Goods and Services Act, 2024. Conclusion. E-way bill is an important and mandatory document and is essential once the value of goods in … k company\\u0027s
Important Case Laws related to E-Way Bill provisions - Taxmann Blog
WebOct 3, 2024 · CGST Rule 138 : E-way bill rules Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify … Webgenerate another e-way bill after updating the details in Part B of FORM GSTEWB-01. Explanation.—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted WebJan 7, 2024 · E-way bills are required to be generated for all inter-state and intra-state movements of goods worth more than INR 50,000. The non-generation of e-way bills can lead to various penalties, detention, seizure, and confiscation, as per the provisions of the CGST (Central Goods and Services Tax) Act. k complex 2 3