Section 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward

#Section 74A#Unified Tax Determination#FY 2024-25 Onwards#Show Cause Notice Timeline

16 Aug 2024

Section 11ACBIC

Section 11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.

#Section 11A CGST Act#Waiver of Tax Recovery#General Industry Practice#Short-Levied Tax

16 Aug 2024

Section 119India

Section 119

#CGST Act 2017#Section 119#Statutory Provision

31 Jul 2023

Section 114India

Section 114

#CGST Act 2017#Section 114#Statutory Provision

31 Jul 2023

Section 110India

Section 110

#Appellate Tribunal#Appointment#Qualifications#Service conditions

31 Jul 2023

Section 83India

Section 83

#Provisional attachment#Revenue protection#Section 83#Rule 159

21 Dec 2021

Section 151India

Section 151

#Section 151#Power to call for information#Statutory Provision

21 Dec 2021

Section 168AIndia

Section 168A

#CGST Act 2017#Section 168A#Statutory Provision

29 Sept 2020

Section 172India

Section 172

#CGST Act 2017#Section 172#Removal of difficulties

24 Jun 2020

Section 53ACBIC

Section 53A. Transfer of certain amounts.

#Section 53A CGST Act#Transfer of Certain Amounts#Cash Ledger Transfers#Government Backend Settlement

1 Jan 2020

Section 31ACBIC

Section 31A. Facility of digital payment to recipient

#Section 31A CGST Act#Digital Payment Facility#Electronic Payment Mandate#Cashless Transactions GST

1 Jan 2020

Section 49BCBIC

Section 49B. Order of utilisation of input tax credit

#Section 49B CGST Act#Order of Utilisation of Input Tax Credit#ITC Utilization Sequence#Cross Utilization Restriction GST

1 Feb 2019

Section 49ACBIC

Section 49A. Utilisation of input tax credit subject to certain conditions

#Section 49A CGST Act#Order of ITC Utilisation#IGST Exhaustion Rule#Input Tax Credit Set Off

1 Feb 2019

Section 51CBIC

Section 51. Tax deduction at source

#Section 51 CGST Act#Tax Deduction at Source GST#GST TDS Rules#TDS 1 Percent Rule

18 Sept 2017

Section 99India

Section 99

#Appellate Authority for Advance Ruling#State Goods and Services Tax Act#Union Territory Goods and Services Tax Act#appeal procedure

1 Jul 2017

Section 98India

Section 98

#Procedure on receipt of application#Advance ruling#Appeal to Appellate Authority

1 Jul 2017

Section 97India

Section 97

#Application for advance ruling#Classification of goods or services#Input tax credit#Advance ruling procedure

1 Jul 2017

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