Chapter III – Levy and Collection of Tax Section 11A
1[Section 11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.- Notwithstanding anything contained in this Act, if the Government...
Section 122A
1[Penalty for failure to register certain machines used in manufacture of goods as per special procedure.- (1) Notwithstanding anything contained in this Act, where any person, who is engaged in...
Rule 31C
1[Value of supply of actionable claims in case of casino. Notwithstanding anything contained in this chapter, the value of supply of actionable claims in casino shall be the total amount...
Rule 31B
1[Value of supply in case of online gaming including online money gaming. Notwithstanding anything contained in this chapter, the value of supply of online gaming, including supply of actionable claims...
UTGST Notification 2024
No Date Subject 1/2024 10.07.2024 Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018.
Consent based sharing of information
1[Rule 163 Consent based sharing of information.- (1) Where a registered person opts to share the information furnished in— (a) FORM GST REG-01 as amended from time to time; (b) …
Intimation of certain amounts liable to be recovered under section 79 of the Act.
1[Rule 142B Intimation of certain amounts liable to be recovered under section 79 of the Act. (1) Where, in accordance with section 75 read with rule 88C, or otherwise, any …
Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
1[Rule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof (1) Where- (a) a Commissioner of State tax...
Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return
1[Rule 88D. Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return.- (1) Where the...
Supreme Court Judgement: Section 132
Petitioner& Respondent Order No Date of Judgement Sections Involved Matter Judgement Makhijani Pushpak Harish V The State of Gujarat Criminal Appeal No.1193 OF 2023 (@ SLP (CRL.) NO. 2868/2023) 19.04.2023...
