Web3 Oct 2024 · Section 74 (1) of the CGST Act/ JGST Act provides that where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or … WebSection 73 (7): Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice …
Form GST DRC-01A - Intimation Of Tax Ascertained As Payable
Web30 Oct 2024 · Suppose a person is chargeable with tax, interest and penalty under sub-section (1) of section 73 or 74 of the CGST Act*. In that case, … Web18 Sep 2024 · Before issue of show cause notice the proper officer may communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of Form … mariano\\u0027s cannoli dip
Filing Form GST DRC-06 against Proceedings initiated U/s. 73 ... - TaxG…
Web11 Jan 2024 · Procedure for recovery for Mismatch in GSTR 3B and GSTR 1 Returns. Central Government introduced amendment to Section 75 (12) of the CGST Rules, 2024 by … Web25 Feb 2024 · The Kerala State Goods and Services Tax Department issued Guidelines vide File No. CT/1444/2024-C9 dated February 22, 2024 for determination of tax under Section … Web11 Apr 2024 · When the amount paid as per the ascertainment of the assessee falls short, the proper officer shall issue a SCN for the amount of shortfall under Section 73 (1) of the CGST Act, 2024. However, the provision of pre-notice is optional with effect from 15-10-2024 and not mandatory. mariano\\u0027s cannoli