Web1 day ago · Allahabad High Court held that provisions of section 15 of the GST Act doesn’t prescribe valuation of goods on the basis of eye estimation. Accordingly, impugned order based on such valuation is not sustainable. Facts- The petitioner is a Company duly registered under the GST Act. It is stated that the material purchased by the petitioner … WebSection 73 of Central Goods and Services Act 2024 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason …
ST CORNR NOTIFICATION NO. 02/2024-CENTRAL TAX DATED …
WebDec 31, 2024 · The provisions of section 73 (11) of the CGST Act can be invoked only when the provisions of section 73 are invoked and the provisions of section 73 of the CGST Act are generally not invoked in case of delayed filing of the return in FORM GSTR‐3B because tax along with applicable interest has already been paid. Web2.2 Kind atitentionis invited to sub-section (2) & sub-section (10) of the Section 73 of the CGST Act, 2024, which read as under: (2) The proper officer shall issue the notice under … checklist cocina formato
Demands & Recovery under GST Section 73 CGST Act …
WebCGST ACT 2024 (1) Where it appears to ... and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded. 1. Explanation 2.––For the purposes of this Act, ... WebShow Cause Notice under Section 73 3.1 Trigger Point Section 73 talks about determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful mis-statement or suppression of facts. Hence, when a person has (a) not paid or (b) short paid or Web19 hours ago · Extract of section 68 of CGST Act, 2024. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under … checklist collembola