section 107 - Finodha

NOTIFICATION No. 22/2024– CENTRAL TAX: Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.

S.O (E).— In exercise of the powers conferred under the section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order,

Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.-

(1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,––

Section 108. Powers of Revisional Authority.-

Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax,

Section 2 of the CGST Act, 2017.

Explore Section 2 of the CGST Act, 2017: Definitions and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.-

Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.-

Sep 8, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017

Important keyword: Section 73, Section 74, Section 75, Section 50, Section 107. GST Section 128A. Waiver of interest...

Section 108. Powers of Revisional Authority.-

Section 108. Powers of Revisional Authority.-

Sep 5, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 107, Section 112, Section 117, Section 118, Section 113. GST...

Section 2 of the CGST Act, 2017.

Section 2 of the CGST Act, 2017.

Aug 24, 2024 | GST, Acts, Central Goods and Services Tax Act, 2017

Important Keywords: Section 2 of the CGST Act 2017 Definitions, Section 171, Section 107, Section 109, Section 116,...

Rule 6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax). –

Rule 6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax). –

Aug 21, 2024 | GST, Goods and services Tax Settlement of funds Rules, 2017, Rules

Important Keyword: section 79, section 107, section 112, section 138, section 17, section 21. GST Rule 6. Report...

Rule113. Order of Appellate Authority or Appellate Tribunal.-

Rule113. Order of Appellate Authority or Appellate Tribunal.-

Aug 13, 2024 | GST

Important Keyword: FORM GST APL-04, Section 107. GST Rule113. Order of Appellate Authority or Appellate Tribunal.- GST...

Rule 109 C. Withdrawal of Appeal. –

Rule 109 C. Withdrawal of Appeal. –

Aug 12, 2024 | GST

Important Keyword: FORM GST APL-01, FORM GST APL-03, Section 107, Rule 109 C. GST Rule 109 C. Withdrawal of Appeal. -...

Rule 109A. Appointment of Appellate Authority.-

Rule 109A. Appointment of Appellate Authority.-

Aug 12, 2024 | GST

Important Keyword: Section 107, Notification No. 55/2017-CT. GST Rule 109A. Appointment of Appellate Authority.- GST...

Rule 109. Application to the Appellate Authority.

Rule 109. Application to the Appellate Authority.

Aug 12, 2024 | GST

Important Keyword: FORM GST APL-03, FORM GST APL-02, Section 107, Rule 109. GST Rule 109. Application to the Appellate...

Rule 108. Appeal to the Appellate Authority.-

Rule 108. Appeal to the Appellate Authority.-

Aug 12, 2024 | GST

Important Keyword: section 107, FORM GST APL-01, FORM GST APL-02, Rule 26. GST Rule 108. Appeal to the Appellate...

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