Tag Archives: Taxpayers

Tax help, tools, updated notes, Acts, Rules, Budget and Bills, Circulars and Notifications related to taxpayers. Taxpayer advocate service assistance.

Section 83 – Provisional attachment to protect revenue in certain cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 83 (Provisional attachment to protect revenue in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 82 – Tax to be first charge on property under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 82 (Tax to be first charge on property) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 81 – Transfer of property to be void in certain cases under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 81 (Transfer of property to be void in certain cases) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 80 – Payment of tax and other amount in instalments under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 80 (Payment of tax and other amount in instalments) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 79 – Recovery of tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 79 (Recovery of tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 78 – Initiation of recovery proceedings under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 78 (Initiation of recovery proceedings) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 77 – Tax wrongfully collected and paid to Central or State Govt. under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 77 (Tax wrongfully collected and paid to Central Government or State Government) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 76 – Tax collected but not paid to Government under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 76 (Tax collected but not paid to Government) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 75 – General provisions relating to determination of tax under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 75 (General provisions relating to determination of tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 74 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 74 (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of

Section 73 – Determination of GST tax not paid or short paid or refunded under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 73 (Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or

Section 71 – Access to business premises under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 71 (Access to business premises) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 70 – Power to summon persons under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 70 (Power to summon persons to give evidence and produce documents) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 69 – Power to arrest under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 69 (Power to arrest) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 68 – Inspection of goods in movement under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 68 (Inspection of goods in movement) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 67 – Power of inspection, search and seizure under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 67 (Power of inspection, search and seizure) of the Central Goods and Services Tax (CGST) Act, 2017.

Survey of Taxpayers Defaulted to file GSTR-3B GST Return

Taxpayers Defaulted to File GSTR-3B Return

CBEC asked to fill up a feedback form for survey of taxpayers who have not filed GSTR-3B GST tax return for the months of July 2017 and August 2017.

Section 38 – Furnishing details of inward supplies under CGST Act 2017

GSTR-2 Inward Supply Return

Detail analysis of notified Rules and the provisions of Section 38 (Furnishing details of inward supplies) of the Central Goods and Services Tax (CGST) Act, 2017.

File Income Tax Returns by 5th August | ITR e-filing Last Date

IT Return- Last Date

Last date to file IT returns extended to 05-08-2017 due to problem in linking PAN and Aadhaar while e-filing ITR at IncomeTaxIndiaeFiling.gov.in

Section 43 – Matching, reversal and reclaim of reduction in output tax liability under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 43 (Matching, reversal and reclaim of reduction in output tax liability) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 174 – Repeal and saving under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 174 (Repeal and saving) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 173 – Amendment of Act 32 of 1994 under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 173 (Amendment of Act 32 of 1994) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 172 – Removal of difficulties under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 172 (Removal of difficulties) of the Central Goods and Services Tax (CGST) Act, 2017.

Section 171 – Antiprofiteering measure under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 171 (Antiprofiteering measure) of the Central Goods and Services Tax (CGST) Act, 2017.

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