9911796707
TMI BlogCentral Goods and Services Tax (Fourth Amendment) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Fourth Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), rule 28 shall be renumbered as sub-rule (1) and after the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:- (2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. OR Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued dated .. o Whereas no reply to the show cause notice has been submitted, and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s) : or o Whereas reply to the show cause notice h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice has been submitted vide letter dated______ and you or authorised representative attended the personal hearing, made a written/oral submission during personal hearing. And whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s): i. ii. The effective date of cancellation of registration is DD/MM/YYYY . 2. Kindly refer to the supportive document(s) attached for case specific details. 3. You are required to furnish pending returns immediately. 4. It may be noted that the cancellation of registration shall not affect the liability to pay tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... populated after filing of statement] Description Tax Interest Late fee 1 2 3 4 (a) Integrated tax (b) Central Tax (c) State/UT Tax 8. In the said rules , in FORM GST PCT-01 , in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely:- 4 Enrolment sought: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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