AMENDMENTS IN THE CGST ACT, 2017

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..... e CGST Act is being inserted, retrospectively with effect from the 1st July, 2017, so as to ensure levy of tax on activities or transactions involving supply of goods or services by any person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. [99] 2. A new clause .....

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..... conciliation statement duly audited by specified professional and to provide for filing of the annual return on self- certification basis. It further provides for the Commissioner to exempt a class of taxpayers from the requirement of filing the annual return. [102] 5. Section 50 of the CGST Act is being amended, retrospectively, to substitute .....

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..... ded so as to provide that provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV till the expiry of a period of one year from the date of order made thereunder. [106] 9. A proviso to sub-section (6) of section 107 of the CGST Act is being inserte .....

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..... g to detention, seizure and release of goods and conveyances in transit. [109] 12. Section 151 of the CGST Act is being substituted to empower the jurisdictional commissioner to call for information from any person relating to any matter dealt with in connection with the Act. [110] 13. Section .....

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