Section 76 allows recovery of GST collected but not remitted, with equal penalty and interest. Courts are urging authorities to act against defaulting suppliers instead of penalising ...

Section 74A replaces Sections 73 and 74 to create a single demand mechanism from FY 2024–25. It covers both fraud and non-fraud cases with revised timelines and penalty ...

The government today notified sections in the GST Act dealing with mandatory registration of current indirect tax payers in the new regime. As many as 18 sections relating to registration of current ...

The Confederation of All India Traders (CAIT) on Sunday wrote to the Finance Minister Nirmala Sitharaman urging the government to amend Sections 24 and 52 of the Central Goods & Services Tax (GST) Act ...

The newly introduced Section 11A of the GST Act 2017, through an amendment, will be used in “rarest of the rare cases” to offer retrospective Goods and Services Tax (GST) relief, Revenue Secretary ...

By G Gokul Kishore The government has brought an ordinance to extend due dates for compliances under various tax laws. In CGST Act, new Section 168A empowers it to extend the time-limit specified or ...

Bombay High Court clarifies GST summons under Section 70 are for inquiry, not detention or arrest, easing concerns for ...

Prime Minister Narendra Modi on Monday said the next generation GST reforms will boost savings and directly benefit every section of society, as he asserted that it is imperative to walk on the path ...