Author: AUBSP
Section 116 of GST Act: Appearance by authorised representative
Amended and updated notes on section 116 of CGST Act, 2017. Detail discussion on provisions and rules related to appearance by authorised representative.
Section 117 of GST Act: Appeal to High Court
Amended and updated notes on section 117 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to High Court.
Section 118 of GST Act: Appeal to Supreme Court
Amended and updated notes on section 118 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to Supreme Court.
Section 119 of GST Act: Sums due to be paid notwithstanding appeal
Amended and updated notes on section 119 of CGST Act, 2017. Discussion on provisions and rules related to sums due to be paid notwithstanding appeal, etc.
Section 120 of GST Act: Appeal not to be filed in certain cases
Amended and updated notes on section 120 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal not to be filed in certain cases.
Section 121 of GST Act: Non-appealable decisions and orders
Amended and updated notes on section 121 of CGST Act, 2017. Detail discussion on provisions and rules related to non-appealable decisions and orders.
Section 122 of GST Act: Penalty for certain offences
Amended and updated notes on section 122 of CGST Act, 2017. Detail discussion on provisions and rules related to penalty for certain offences.
Section 123 of GST Act: Penalty for failure to furnish information return
Amended and updated notes on section 123 of CGST Act, 2017. Discussion on provisions and rules related to penalty for failure to furnish information return.
Section 124 of GST Act: Fine for failure to furnish statistics
Amended and updated notes on section 124 of CGST Act, 2017. Detail discussion on provisions and rules related to fine for failure to furnish statistics.
Section 122A of GST Act: Penalty for Failure to Register certain Machines
Amended and updated notes on section 122A of CGST Act, 2017. Detail discussion on provisions and rules related to penalty for failure to register certain machines used in manufacture of goods as per special procedure.
Section 125 of GST Act: General Penalty
Amended and updated notes on section 125 of CGST Act, 2017. Detail discussion on provisions and rules related to general penalty.
Section 126 of GST Act: General disciplines related to penalty
Amended and updated notes on section 126 of CGST Act, 2017. Detail discussion on provisions and rules related to general disciplines related to penalty.