Daily Archives: May 12, 2018

Why not to deal with GST defaulters ?

By | May 12, 2018

Why not to deal with GST defaulters ? Video Lecture Explaining why not to deal with GST Defaulters Relevant Section 64(1) of CGST Act 2017  Summary assessment in certain special cases. The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner… Read More »

Category: GST

Powers of Deputy or Assistant Commissioner of Central Tax under GST

By | May 12, 2018

Deputy or Assistant Commissioner of Central Tax Powers of Deputy or Assistant Commissioner of Central Tax under GST i. Sub-sections (5), (6), (7) and (10) of Section 54 of CGST Act 2017 Power to make Refund order Relevant Section 54(5) of CGST Act 2017  If, on receipt of any such application, the proper officer is… Read More »

Analysis of IGST Act 2017

By | May 12, 2018

IGST Act 2017 Integrated Goods and Services Tax Act 1. The introduction of Goods and Services Tax (GST) is a significant reform in the field of indirect taxes in our country. Multiple taxes levied and collected by the Centre and the States will be replaced by one tax called the Goods and Services Tax (GST).… Read More »

Category: GST

Detention meaning in GST Act of India

By | May 12, 2018

Detention meaning in GST Act of India Here we have compiled the Study material on detention under GST Detention meaning Meaning of Detention  has not been defined under GST Act of India Detention’ means the goods are temporarily detained by officers to check whether there is any violation of law. If there is any violation,… Read More »

Category: GST