Section 97 (1) An applicant desirous of obtaining an advance ruling may make an application in such form as may be prescribed. Read further about section 97 of CGST Act
Section 98 (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer. Complete text of Section 98 of CGST Act
Section 2 (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882. Read more about Section 2 of GST Act.
Section 8 of the CGST Act provides the manner of determining tax liability on composite or mixed supply. A composite supply shall be treated as a supply of principal supply..
CGST Act Section 129, where any person transports any goods or stores any goods while they are in transit in contravention of the GST law, all such goods and conveyance used shall be liable to detention or seizure
CGST Act Section 132, (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may
As per section 7, supply includes import of services for a consideration whether or not in the course or furtherance of business. Read full text of section 7 of CGST act
Section 100 (1) The concerned officer or an applicant aggrieved by any advance ruling may appeal to the Appellate Authority. Click to read section 100 of CGST Act.
Rule 104 (1) An application for obtaining an advance ruling shall be made on the common portal in FORM GST ARA-01. Learn more about Rule 104 of CGST rules
Updated provisions of section 67 of CGST Act 2017 with expert opinions. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–
CGST Act Section 69 , Where the Commissioner has reasons to believe that a person has committed any offence he may, by order, authorise any officer of central tax to arrest such person
CGST Act Section 70, The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document
Section 29 of CGST act provides provisions relating to cancellation or suspension of GST registration. Read more about section 29 of GST Act
Section 83 (1) During the pendency of any proceedings under CGST Act, the Commissioner may by order in writing attach provisionally any property including bank account
CGST Rules | Rule 21, The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business
Rule 159 of CGST Rules, (1) Where the Commissioner decides to attach any property, including bank account, he shall pass an order in FORM GST DRC-22
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