Author: AUBSP
Direct Tax Code 2025: New Income Tax Law Update
The Direct Tax Code 2025 is scheduled to be presented in Parliament on Friday, 7th February, 2025.
Section 174 of GST Act: Repeal and saving
Amended and updated notes on section 174 of CGST Act, 2017. Detail discussion on provisions and rules related to repeal and saving.
Section 173 of GST Act: Amendment of Act 32 of 1994
Amended and updated notes on section 173 of CGST Act, 2017. Detail discussion on provisions and rules related to amendment of Act 32 of 1994.
Section 172 of GST Act: Removal of difficulties
Amended and updated notes on section 172 of CGST Act, 2017. Detail discussion on provisions and rules related to removal of difficulties.
Section 171 of GST Act: Antiprofiteering measure
Amended and updated notes on section 171 of CGST Act, 2017. Detail discussion on provisions and rules related to antiprofiteering measure.
Section 170 of GST Act: Rounding off of tax, etc.
Amended and updated notes on section 170 of CGST Act, 2017. Detail discussion on provisions and rules related to Rounding off of tax, etc.
Section 169 of GST Act: Service of notice in certain circumstances
Amended and updated notes on section 169 of CGST Act, 2017. Detail discussion on provisions and rules related to service of notice in certain circumstances.
Section 168A of GST Act: CBIC extends due date of specific compliances
Amended and updated notes on section 168A of CGST Act, 2017. Provisions and rules for power of Government to extend time limit in special circumstances.
Section 168 of GST Act: Power to issue Instructions or Directions
Amended and updated notes on section 168 of CGST Act, 2017. Detail discussion on provisions and rules related to power to issue instructions or directions.
Section 167 of GST Act: Delegation of powers
Amended and updated notes on section 167 of CGST Act, 2017. Detail discussion on provisions and rules related to delegation of powers.
Section 166 of GST Act: Laying of rules, regulations and notifications
Amended and updated notes on section 166 of CGST Act, 2017. Discussion on provisions and rules related to laying of rules, regulations and notifications.
Section 165 of GST Act : Power to make regulations
Amended and updated notes on section 165 of CGST Act, 2017. Detail discussion on provisions and rules related to power to make regulations.