Grant of registration electronically
1[Rule 9A. Grant of registration electronically. – Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon...
Option for taxpayers having monthly output tax liability below threshold limit.
1[Rule 14A. Option for taxpayers having monthly output tax liability below threshold limit. – (1) Any person who has made application for registration under rule 8 and who determines that his...
Special provision for specified actionable claims supplied by a person located outside taxable territory
1[Section 14A. Special provision for specified actionable claims supplied by a person located outside taxable territory. – (1) A supplier of online money gaming as defined in clause (80B) of section...
Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
1[Section 6A. 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 is satisfied...
Consent based sharing of information furnished by taxable person
1[Section 158A. Consent based sharing of information furnished by taxable person.- (1) Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a registered person may, subject...
Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.-
1[Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.- (1) Notwithstanding anything to the contrary contained in this Act, where...
1[Section 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.
1[Section 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.- (1) Where...
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...
