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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...

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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...

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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...

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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...

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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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