|
|
102 |
JOB Work Provisions under GST |
Movement of goods to job workers is an essential business situation which occurs frequently. Many times a manufacturer send goods to a job worker for getting further work done on them, and receive the goods back from job worker or sell the goods directly from the place of job worker.... |
|
|
|
|
|
|
|
|
108 |
Scrutiny Of Returns under GST Act. [ Sec. 61 of the CGST Act, 2017] |
Sec. 61 of the CGST Act, 2017, as applicable under IGST Act, 2017, UTGST Act, 2017 & maybe SGST Law, authorizes the proper officer to scrutinize, verify the correctness of the returns and other data furnished by the taxpayer and communicate discrepancies noticed,...... |
|
|
|
|
|
|
|
113 |
Deposit Of Tax Admitted And Pre-Deposit under GST Law |
As mentioned earlier, the right to appeal is a statutory right which operates within the limitations placed on it by the law. One such limitation flows from the principle that an appellant must first deposit the adjudged dues before his further appeal can be heard.... |
|
|
|
|
|
|
|
|
119 |
GST Appeal to the High Court under GST Act. |
Appeals to the High Court are to be filed within 180 days, but the HC has the power to condone delay on being satisfied of sufficient cause for the same. Fees shall be as prescribed. ... |
|
|
|
120 |
GST Appeal to the Supreme Court under GST Act. |
An appeal can be submitted to the Supreme Court for any order passed by the National Bench or Regional Benches of the Appellate Tribunal or from any judgment or order passed by the High Court in an appeal made under section 117... |
|
|
|
|
|