Section 81 CGST Act 2017 [ Section 81 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 81 CGST Act 2017 explains Transfer of property to be void in certain cases and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also known as CENTRAL… Read More »
Section 80 CGST Act 2017 [ Section 80 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 80 CGST Act 2017 explains Payment of tax and other amount in instalments and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »
Section 79 CGST Act 2017 [ Section 79 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] [Refer Note 1 also ] Section 79 CGST Act 2017 explains Recovery of tax and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »
Section 78 CGST Act 2017 [ Section 78 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 78 CGST Act 2017 explains Initiation of recovery proceedings and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »
Section 77 CGST Act 2017 [ Section 77 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 77 CGST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also… Read More »
Section 76 CGST Act 2017 [ Section 76 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 76 CGST Act 2017 Tax collected but not paid to Government and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »
Section 75 CGST Act 2017 [ Section 75 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 75 CGST Act 2017 explains General provisions relating to determination of tax and is covered in Chapter XV – Demands and Recovery [Note : CGST Act 2017 also known as CENTRAL GOODS AND… Read More »
Section 74 CGST Act 2017 [ Section 74 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 74 CGST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any… Read More »
Section 73 CGST Act 2017 [ Section 73 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 73 CGST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud… Read More »
Section 72 CGST Act 2017 [ Section 72 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 72 CGST Act 2017 Explains Officers to assist proper officers and is covered in Chapter XIV – Inspection , Search , Seizure and Arrest [Note : CGST Act 2017 also known… Read More »