Important Keyword: Section 22. GST Section 22. Power to make rules. - GST Section 22. Power to make rules. - (1) The...
Section 21. Import of services made on or after the appointed day. –
Important Keyword: GST, CGST, IGST, Section 21. GST Section 21. Import of services made on or after the appointed...
Section 20. Application of provisions of Central Goods and Services Tax Act. –
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 20. GST Section 20. Application of provisions of Central...
Section 76. Tax collected but not paid to Government.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 76, Section 50, Section 54. GST Section 76. Tax collected...
Section 75. General provisions relating to determination of tax.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 74, Section 73, Section 79, Section 39, Section 37. GST...
GST Section 74. Determination of tax 2[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 74, Section 73, Section 50, Section 132. GST...
Section 73. Determination of tax 1[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts.-
Important Keyword: GST, CGST, IGST, SGST, UTGST, Section 73, Section 50. GST Section 73. Determination of tax 1[,...
Section 72. Officers to assist proper officers.-
Important Keyword: GST, Section 72. GST Section 72. Officers to assist proper officers.- GST Section 72. Officers to...
Section 71. Access to business premises.-
Important Keyword: Section 71, Section 66. GST Section 71. Access to business premises.- GST Section 71. Access to...
Section 70. Power to summon persons to give evidence and produce documents.-
Important Keyword: Section 70. GST Section 70. Power to summon persons to give evidence and produce documents.- GST...
Section 68. Inspection of goods in movement.-
Important Keyword: Section 68. GST Section 68. Inspection of goods in movement.- GST Section 68. Inspection of goods...
Section 67. Power of inspection, search and seizure.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 67. GST Section 67. Power of inspection, search and...