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...
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) Where...
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...
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...
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...
SCHEDULE III [See Section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer...
SCHEDULE II [See Section 7] ACTIVITIES 1[OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply...
SCHEDULE I [See Section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed...
