Web4 Apr 2024 · (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax … WebNotification no 06/2024-Central Tax dated 31.03.23 A. Legal provisions Section 62(1) CGST override limitation period specified in section 73 & 74 and provide 5 years from the due date of filing of annual return as specified in section 44.

Section 30 – Revocation of cancellation of registration of CGST ACT …

WebGoods & Service Tax, CBIC, Government of India :: Home Web1 Jul 2024 · Section 30 of GST – Revocation of cancellation of registration. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is … to play the free of spades

All about summons under GST

Weblimit specified under Section 30 of the CGST Act. Such person may file application for revocation of cancellation of such registration upto 30th June, 2024, subject to the condition that returns due upto the effective date of cancellation of registration has been furnished and amount of tax due has been paid, in terms of such returns, along with Web11 Apr 2024 · Section 67 (1) of the Act employs the expression “has reason to believe”. The Hon’ble Supreme Court in Income Tax Officer, Calcutta and Ors. vs. Lakhmani Mewal Das … Web1 Sep 2024 · According to section 30 (1) of the CGST Act, the enrollment individual whose enrollment gets refused from the proper officer on his own motion might apply to the officer for the revocation of the cancellation of the registration in a prescribed way in 30 days from the service date of the cancellation order. to play the song