WebIssue one - section 46 of the GST Act The Court of Appeal concluded that the Commissioner, when investigating Contract Pacific's GST return, had satisfied the time limits contained in section 46 (5) of the GST Act and therefore there was no obligation to make a refund. Web14 Apr 2024 · As far as GST Law is concerned, there is no such time limit given by law. The law says any invoice which is not an e-invoice (wherever applicable) is not a valid invoice at all. And on the basis of invalid invoice, neither e-way bill can be generated nor movement can be done. Also buyer is not eligible to avail ITC on such invalid invoice.
Section 62 of CGST Act, 2024 Assessment of non-filers of returns
WebGST: Seeking grant of bail - the alleged manner and method of commission of offence involving such huge amount of tax evasion by way of issuing fake invoices and availing input tax credit without physical purchase and supply of goods in the guise of business of non-existing entities with existing and non-existing companies and thereby, resulting … Web1 day ago · ANI Updated: 13-04-2024 14:46 IST Created: 13-04-2024 14:46 IST. Representative Image. Image Credit: ANI. Country: ... (GST) on online booking of autorickshaw rides through ride-sharing applications by commuters. ... to the petitions stated that the ECOs are liable to pay tax on the supplies made through them by other … lansing michigan state capitol building
RESTAURANT AND OUTDOOR CATERING SERVICE
WebSection 46 – Notice to return defaulters CGST ACT 2024 Where a registered person fails to furnish a return under section 39 or section 44 or section 45 , a notice shall be issued … WebDistribution of assets in kind by a company to its shareholders on its liquidation [Section 46(1)]. Any distribution of capital assets in kind by a Hindu undivided family to its members at the time of total or partial partition [Section 47(i)]. Any transfer of capital asset under a gift or a will or an irrevocable trust [Section 47(iii)]. WebSection - 46 Notice to return defaulters. Section - 47 Levy of late fee. Section - 48 Goods and services tax practitioners. Section - 49 Payment of tax, interest, penalty and other amounts. Section - 49A Utilisation of input tax credit subject to certain conditions. Section - 49B Order of utilisation of input tax credit Section - 50 henderson county nc clerk office