Section 79 of the CGST Act, 2017 read with Rule 143, 144, 145, 147, 155, 156, 157 of the CGST Rules, 2017 governs the provisions for Recovery of Tax.1. When recovery proceedings can be initiated? As per sub-section (1) of section 79 of the CGST Act, 2017, where any amount payable by a per...
Email sent by GSTN on Aggregate turnover being more than Rs. 5Cr during FY 2019-20 1. What is the meaning of aggregate turnover? As per Sub Section 6 of Section 2 of CGST Act, 2017, "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inwar...
Section 75 of the CGST Act, 2017 governs the provisions for General provisions relating to determination of tax. 1. What is excluded while determining the time to issue notice under Section 73 or Section 74 of CGST Act, 2017? As per Section 75(1) of CGST Act, 2017:-2. What is ...
Section 137 of the CGST Act, 2017 governs the provisions for Offences by companies 1. What is the relevance of Section 137 of CGST Act, 2017? By virtue of Section 137 of CGST Act, 2017, the persons responsible for the offences committed by specified taxable persons as mentioned in the sec...
Sub Rule 4 of Rule 36 read with Rule 86A of the CGST Rules, 2017 governs the provisions for Conditions of use of amount available in electronic credit ledger1. What is mentioned in Sub Rule 4 of Rule 36 of the CGST Rules, 2017? Sub Rule 4 of Rule 36 of the CGST Rules, 20172. What are th...
Section 25 read with Rule 8, Rule 9 and Rule 25 of the CGST Rules, 2017 amended via various notifications governs the provisions for authentication of Aadhaar number for grant of registration 1. Who all are required to do the authentication of the Aadhaar number?2. Who all are NOT ...
