Qualification and appointment of members of the Authority for Advance Ruling.- [The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining...
Showing posts with label GST Blog. Show all posts
Showing posts with label GST Blog. Show all posts
Saturday, August 15, 2020
Methods of Recovery of demands in GST
taxnetworks
August 15, 2020
0

Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST...
Demands under GST
taxnetworks
August 15, 2020
0

Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01,(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein...
Appeals and Revision under GST
taxnetworks
August 15, 2020
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Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL 01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.(2) The grounds of appeal and the form of verification...
Payment of Tax in GST
taxnetworks
August 15, 2020
0

Electronic Liability Register.-(1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.(2) The electronic...