Web(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no … WebApr 30, 2024 · Belief is a Mental Operation- The statutory requirement of reasonable belief, rooted in the information in possession of Proper Officer under the Act, is to safeguard the citizen from vexatious proceedings. ‘Belief’ is a mental operation of accepting a fact as true, so, without any fact, no belief can be formed.
SCOPE AND AMBIT OF THE TERM ‘PROCEEDING’ UNDER THE …
WebSubject: Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2024 and under the Integrated Goods and Services Tax Act, 2024–reg. The Board, vide Circular No. 1/1/2024-GST dated 26th June, 2024, assigned proper officers for provisions … Web7 rows · Mar 10, 2024 · The ‘proper officer’ has been empowered under GST law to … icaew strategic credits
CBIC amended circular on ‘Proper officer u/s 73 and 74 of the CGST …
Web2 hours ago · In case GSTR-10 (Final return) had not been filed within the due date and the same is filed between 01 st April, 2024 to 30 th June, 2024, the late fee will be restricted to Rs. 1,000/- (CGST+SGST). (Source: Notification No. 08/2024- Central Tax dated 31.03.2024) New time-lines for issuing order’s under section 73 and 74 Webof the CGST Act. However, if the said return remains unfurnished within the statutory period of 30 days from issuance of order in FORM ASMT-13, then proper officer may initiate proceedings under section 78 and recovery under section 79 of the CGST Act; 5. Above general guidelines may be followed by the proper officer in case of non- WebJul 20, 2024 · The formation of opinion must be on the part of Commissioner and no other office below the rank of Commissioner, who shall, as per Rule 159 of CGST Rule, pass an order in Form GST DRC–22 clearly specifying therein the property sought to be attached. icaew roles