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...

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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...

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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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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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Chapter XI Refunds

Section 54 Refund of Tax (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make...

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SCHEDULE III

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...

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SCHEDULE II

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...

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SCHEDULE I

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...

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