My PostsSection 99 of GST – Appellate Authority for Advance RulingMay 15, 2025Section 98 of GST – Procedure on receipt of applicationMay 15, 2025Section 97 of GST – Application for advance rulingMay 15, 2025Section 96 of GST – Authority for advance rulingMay 14, 2025Section 95 of GST – Definitions of Advance RulingMay 14, 2025Section 94 of GST – Liability of Partners and Members When a Business Is Discontinued, Reconstituted, or DissolvedMay 14, 2025Special Provisions Regarding Liability to Pay Tax, Interest, or Penalty – Section 93 of GSTMay 13, 2025Liability of Court of Wards, Administrator General, Official Trustee, or Receiver – Section 92 of GSTMay 13, 2025Liability of Guardians, Trustees, or Agents – Section 91 of GSTMay 13, 2025Liability of Partners of a Firm to Pay Tax Under Section 90 of GSTMay 12, 2025Liability of Directors of Private Company – Section 89 of GSTMay 12, 2025Liability in Case of Company in Liquidation – Section 88 of GSTMay 12, 2025Liability in Case of Amalgamation or Merger of Companies – Section 87 of GSTMay 11, 2025Understanding the Liability of Agent and Principal – Section 86 of GSTMay 11, 2025Liability in Case of Transfer of Business – Section 85 of GSTMay 11, 2025Continuation and Validation of Certain Recovery Proceedings – Section 84 of GSTMay 10, 2025Provisional Attachment to Protect Revenue in Certain Cases – Section 83 of GSTMay 10, 2025Tax to Be First Charge on Property – Section 82 of GSTMay 10, 2025Transfer of Property to be Void in Certain Cases – Section 81 of GSTApril 26, 2025Payment of Tax and Other Amount in Instalments – Section 80 of GSTApril 26, 2025Recovery of Tax Explained – Section 79 of GSTApril 26, 2025Initiation of Recovery Proceedings – Section 78 of GSTApril 25, 2025Tax Wrongfully Collected and Paid to Central or State Government – Section 77 of GSTApril 25, 2025Tax Collected But Not Paid to the Government – Section 76 of GSTApril 25, 2025General Provisions Relating to Determination of Tax – Section 75 of GSTApril 25, 2025Determination of Tax Not Paid, Short Paid, or ITC Wrongly Availed (from FY 2024–25 Onwards) – Section 74A of GSTApril 14, 2025Determination of Tax Without Fraud or Wilful Misstatement – Section 73 of GSTApril 14, 2025Officers to Assist Proper Officers – Section 72 of GSTApril 14, 2025Access to Business Premises – Section 71 of GSTApril 12, 2025Power to Summon Persons to Give Evidence and Produce Documents – Section 70 of GSTApril 12, 2025Power to Arrest – Section 69 of GSTApril 12, 2025Inspection of Goods in Movement – Section 68 of GSTApril 11, 2025Power of Inspection, Search, and Seizure – Section 67 of GSTApril 11, 2025Special Audit Under GST: Scope, Procedure, and Implications – Section 66 of GSTApril 11, 2025Audit by GST Authorities – Section 65 of GSTApril 10, 2025Summary Assessment in Certain Special Cases – Section 64 of GSTApril 10, 2025Assessment of Unregistered Persons – Section 63 of GSTApril 10, 2025Assessment of Non-Filers of GST Returns – Section 62 of GSTApril 9, 2025Scrutiny of Returns – Section 61 of GSTApril 9, 2025Provisional Assessment – Section 60 of GSTApril 9, 2025Self-Assessment of GST – Section 59 of GSTApril 9, 2025Utilisation of Fund – Section 58 of GSTApril 8, 2025Consumer Welfare Fund – Section 57 of GSTApril 8, 2025Interest on Delayed Refunds – Section 56 of GSTApril 7, 2025Refund of GST – Section 54 of GSTApril 5, 2025Transfer of Electronic Cash Ledger Amounts – Section 53A of GSTApril 5, 2025Transfer of Input Tax Credit – Section 53 of GSTApril 1, 2025Collection of TCS by E-Commerce Operators – Section 52 of GSTApril 1, 2025Tax Deduction at Source (TDS) – Section 51 of GSTApril 1, 2025Interest on Delayed Payment of Tax – Section 50 of GSTMarch 31, 2025Order of Utilisation of ITC – Section 49B of GSTMarch 31, 2025Utilisation of ITC Subject to Certain Conditions – Section 49A of GSTMarch 31, 2025GST Refund for Specialized Agencies – Section 55 of GSTMarch 30, 2025Payment of Tax, Interest, Penalty – Section 49 of GSTMarch 30, 2025GST Practitioners (GSTP) – Section 48 of GSTMarch 30, 2025Levy of Late Fee – Section 47 of GSTMarch 30, 2025Notice to GST Return Defaulters – Section 46 of GSTMarch 29, 2025Final Return – Section 45 of GSTMarch 29, 2025Procedure for Furnishing Return and Availing ITC- Section 43A of GSTMarch 25, 2025Matching, Reversal, and Reclaim of Reduction in Output Tax Liability – Section 43 of GSTMarch 25, 2025Annual Return Filing – Section 44 of GSTMarch 24, 2025Matching, Reversal, and Reclaim of ITC – Section 42 of GSTMarch 24, 2025Availment of Input Tax Credit – Section 41 of GSTMarch 24, 2025First GST Return – Section 40 of GSTMarch 23, 2025GST Return Filing – Section 39 of GSTMarch 20, 2025Communication of Inward Supplies and ITC – Section 38 of GSTMarch 20, 2025Furnishing Details of Outward GST Supplies – Section 37 of GSTMarch 20, 2025Period of Retention of Accounts – Section 36 of GSTMarch 20, 2025Accounts and Other Records – Section 35 of GSTMarch 20, 2025Credit and Debit Notes – Section 34 of GSTMarch 20, 2025Amendment of GST Registration – Section 28 of GSTMarch 19, 2025Cancellation or Suspension of GST Registration – Section 29 of GSTMarch 19, 2025Revocation of Cancellation of GST Registration – Section 30 of GSTMarch 19, 2025GST Tax Invoice Explained – Section 31 of GSTMarch 19, 2025Facility of Digital Payment to Recipient – Section 31A of GSTMarch 19, 2025Prohibition of Unauthorised Collection of GST – Section 32 of GSTMarch 19, 2025Amount of Tax to be Indicated in GST Invoice – Section 33 of GSTMarch 19, 2025Who is Not Liable for GST Registration? – Section 23 of GST ActMarch 18, 2025Compulsory GST Registration in Certain Cases – Section 24 of GSTMarch 18, 2025Casual Taxable Persons and Non-Resident Taxable Persons – Section 27 of GSTMarch 17, 2025Deemed GST Registration – Section 26 of GSTMarch 17, 2025Procedure for GST Registration – Section 25 of GSTMarch 17, 2025Manner of Recovery of Credit Distributed in Excess – Section 21 of GSTMarch 17, 2025Input Service Distributor (ISD) – Section 20 of GSTMarch 17, 2025ITC on Inputs and Capital Goods Sent for Job Work – Section 19 of GSTMarch 17, 2025Persons Liable for Registration – Section 22 of GSTMarch 16, 2025Availability of Credit in Special Circumstances under GST – Section 18March 16, 2025Apportionment of Credit and Blocked Credits – Section 17 of GSTMarch 16, 2025Eligibility and Conditions for ITC – Section 16 of GSTMarch 16, 2025Value of Taxable Supply – Section 15 of the CGST ActMarch 16, 2025Change in GST Rate – Section 14 of GST ActMarch 16, 2025Time of Supply of Services under GSTMarch 16, 2025Time of Supply of Goods under GSTMarch 15, 2025Power Not to Recover Tax Due to General Practice – Section 11AMarch 15, 2025Rate of Tax for Composition Levy under GST – Rule 7March 15, 2025Validity of Composition Levy under GST – Rule 6March 15, 2025Conditions and Restrictions for Composition Levy Under GST – Rule 5March 15, 2025Effective Date for Composition Levy under GST – Rule 4March 15, 2025Intimation for Composition Levy Under GST – Rule 3March 14, 2025Composition Scheme – Section 10 of CGSTMarch 14, 2025
Section 94 of GST – Liability of Partners and Members When a Business Is Discontinued, Reconstituted, or DissolvedMay 14, 2025
Special Provisions Regarding Liability to Pay Tax, Interest, or Penalty – Section 93 of GSTMay 13, 2025
Liability of Court of Wards, Administrator General, Official Trustee, or Receiver – Section 92 of GSTMay 13, 2025
Determination of Tax Not Paid, Short Paid, or ITC Wrongly Availed (from FY 2024–25 Onwards) – Section 74A of GSTApril 14, 2025
Matching, Reversal, and Reclaim of Reduction in Output Tax Liability – Section 43 of GSTMarch 25, 2025
