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) …

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...

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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...

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Form GST DRC-01B

1[FORM GST DRC-01B [See rule 88C] PART-A (System Generated) Intimation of difference in liability reported in statement of outward supplies and that reported in return Ref No:       ...

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Withdrawal of Appeal

1[109C. Withdrawal of Appeal. – The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under...

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Rule 144A

  1[Recovery of penalty by sale of goods or conveyance detained or seized in transit.- 144A. (1) Where the person transporting any goods or the owner of such goods fails...

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