Conditional Waiver to Interest/ Penalty relating to demand raised u/s 73 of CGST Act, 2017- Introduction: Based on the recommendation of the GST Council and in response to the challenges faced by taxpayers during the early years of GST implementation, the Government has introduced Section 128A of the CGST Act, 2017. This section allows for […]
Tax Article
Tax Article
FINANCE BILL 2024: INSERTION OF SECTION 74 A IN CGST ACT, 2017
The Finance Bill 2024, introduced in Parliament on 23rd July 2024, proposes major changes in Income tax law, Direct and Indirect taxes. Chapter V of the Finance Bill provides several new amendments to provisions of the CGST Act, 2017. Section 74 A has been introduced in the CGST Act, 2017. Section 74 A: Determination of […]
Finance Bill 2024: Amendment to Section 16 of CGST Act, 2017
Amendment to Section 16 of CGST Act, 2017 The Finance Bill 2024, introduced in Parliament on 23rd July 2024, proposes major changes in Income tax law, Direct and Indirect taxes. Chapter V of the Finance Bill provides several new amendments to provisions of the CGST Act, 2017. Section 16 of the CGST Act, 2017 provides […]
E-Magazine on Tax Update Part-5 (June-2024) || Online Publication-13.07.2024
Magazine on Tax Update Part-5 (June-2024) || Online Publication-13.07.2024 Subscription Option Available Subscription for E-GST Update Rates (Hindi) YEAR PRICE Click For Subscription (After Payment Send Receipt on What’s App Number- 8386982822) 1 Year 350/- Subscribe 2 Year 600/- Subscribe legal-Tax-Guru-small Bank Option only 2 Year Name- LTG Publication Pvt Ltd Bank- IDBI Bank Ltd Account Number:- 1278102000010362 […]
जीएसटी परिषद की 53वीं बैठक की सिफारिशें
जीएसटी परिषद की 53वीं बैठक की सिफारिशें जीएसटी परिषद ने वित्त वर्ष 2017-18, 2018-19 और 2019 20 के लिए सीजीएसटी अधिनियम की धारा 73 के तहत जारी डिमांड नोटिसों (अर्थात धोखाधड़ी, जानकारी छिपाने, या जानबूझकर गलतबयानी, इत्यादि से जुड़े मामले न हों) के लिए ब्याज और जुर्माना माफ करने की सिफारिश की है, बशर्ते कि […]
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CGST ACT-2017
GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CGST ACT-2017 Instruction No:-03/2022-23 (GST-Investigation) It has been brought to the notice of the Board that in certain instances, summons under Section 70 of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’) have been issued by the field formations to the top […]
Refund on Account of Export of Goods (With Payment of Tax)
Refund on Account of Export of Goods (With Payment of Tax) Q 1. Am I eligible to receive the refund of IGST and Cess paid on export of goods if I have filed GSTR-3B? Ans:- Yes, you are eligible for Refund of Integrated Tax and Cess on account of Export of goods (with payment […]
F & Q Filing an Appeal against Demand Order (FORM GST APL-01)
Filing an Appeal against Demand Order (FORM GST APL-01) Q 1. Who can file an appeal to the Appellate Authority? Ans. Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the […]
E GST Magazine Hindi or English-Legaltaxguru
E GST Magazine Hindi or English Also Subscription Option Available For Online Payment Subscription Charges Click below link Subscription Rates (Hindi) YEAR PRICE Click For Subscription (After Payment Send Receipton What’s App Number- 8386982822 ) 1 Year 299/- Subscribe 2 Year 499/- Subscribe Bank Option only 2 Year GST-MAGAZINE-SUB-HINDI-1200×1200-1-1200×1200 Name- LTG Publication Pvt Ltd Bank- IDBI Bank […]
महत्वपूर्ण अंतिम तिथि Important Due Dates month of March and April 2024
महत्वपूर्ण अंतिम तिथि Important Due Dates 10th मार्च 2024 जीएसटीआर-7 में काटे गये और जमा किये गये टीडीएस (TDS) का सारांश फरवरी–2024 10th मार्च 2024 जीएसटीआर–8 ई-कॉमर्स ऑपरेटरों द्वारा जीएसटी से संबंधित एकत्रित किये गए (TCS) का सारांश फरवरी –2024 11th मार्च 2024 जीएसटीआर –1 (मासिक फाइलिंग) फरवरी –2024 (सालाना 5 करोड़ रुपये […]