GST Update Month of December-2019(Digital) || Magazine on GST Update

Due date of filing of GSTR-3B for the month of November 2019 has been extended to 23-12.2019.

•        Introduction

•        Demand of Tax under GST When there is no reason of fraud:

•        Determination of tax in Fraud Cases

•        Interest and Penalty Chart/Table under GST

•        “Fraud” Defination

•        General provisions relating to determination of GST Tax

•        Tax Collected but not paid to Government

•        GST wrongly collected and paid to Central / State Government:

•        Intimation of recovery proceedings under GST:

•        Various modes of Recovery of tax under GST:

•        Payment of GST and other amount in instalments:

•        Transfer of property to be void in certain cases under GST

•        GST Tax to be first charge on property:

•        Provisional attachment of Property under GST:

•        Continuation and validation of certain recovery proceedings in             GST Regime:

Demands and Recovery Rule (CGST Rule 142 to 161)

•        Introduction

•        Appellate Mechanism

•        Appeals before Tribunal

•        Concept of pre-deposit

•        Appeals by the Department (CGST/SGST) before the AA/                      Tribunal

•        Revision by Commissioner (CGST/SGST)

•        Concept of authorised representative

•        Appeal to the High Court

•        Appeal to the Supreme Court

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•        Bharat Raj Punj Vs Commissioner of Central Goods And              Service  Tax,  (Rajasthan High Court)

•        Optival Health Solutions Pvt Ltd Vs Union of India & Ors              (Calcutta High Court)