Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Goods and services tax practitioners. - Consequential amendment ...


Amendments to Section 48 of CGST Act Impact GST Practitioners Following Section 38 Substitution.

March 31, 2022

Act Rules     GST

Goods and services tax practitioners. - Consequential amendment pursuant to substitution of section 38 - Section 48 of CGST Act, 2017 amended

View Source

 


 

You may also like:

  1. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

  2. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

  3. The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations...

  4. The Goa Commissioner of State Taxes has adopted Circular No. 247/04/2025-GST from the Tax Research Unit, Ministry of Finance, for uniform implementation under the Goa...

  5. GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

  6. Provisions relating to a goods and services tax practitioner - person registered earlier as sales tax practitioner or tax return preparer - period of limitation for...

  7. Condonation of delay - Once the Income Tax Practitioner is changed it may not be possible for the assessee to get affidavit of Income Tax Practitioner - delay condoned - HC

  8. The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges...

  9. CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for...

  10. Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to...

  11. NACIN has been notified as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.

  12. The Commissioner of State Tax, Maharashtra has adopted CBIC Circular No. 245/02/2025-GST dated January 28, 2025, making it applicable to the MGST Act, 2017. The circular...

  13. Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal...

  14. HC determined that the contractor was liable to pay GST at 18% on taxable turnover from works contract, while respondent had only reimbursed 12%. Based on contractual...

  15. HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing...

 

Quick Updates:Latest Updates