Proper officer under section 73
WebJan 12, 2024 · GST Demand when there is No Fraud (Section 73) This provision applies to the following cases when for any reason other than fraud, i.e., without any motive to evade tax: Tax is unpaid/short paid or, Refund is wrongly made or, The input tax credit has been wrongly availed/utilised WebFeb 25, 2024 · The proper officer, on receipt of such information, shall issue an acknowledgment, accepting the payment made by the said person in FORM GST DRC–04 …
Proper officer under section 73
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Web2.2 Kind atitentionis invited to sub-section (2) & sub-section (10) of the Section 73 of the CGST Act, 2024, which read as under: (2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. Web(2) The proper officer shall issue thenotice under sub -section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. (3) Where a notice has been issued for any period under subsection (1), the proper - officer may serve a statement, containing the details of tax not paid or short paid or
WebApr 4, 2024 · For show cause notice issued under section 73 of the CGST Act, 2024, the proper officer can levy a penalty for an amount not exceeding 10% of the tax or INR … WebAuthority is required by section 73 of the Local Government Act 1985 to appoint a Chief Finance Officer to be responsible for the proper administration of the Combined …
WebJan 1, 2024 · 7. (a) No statewide elected official, or state officer or employee, other than in the proper discharge of official state or local governmental duties, or member of the … Web(i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the time limit for adjudication of cases is 3 years from the due date for filing of annual …
WebMar 26, 2024 · Section 73 of the Act provides for the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any …
WebJun 29, 2024 · Further, the limitation under section 73 for FY 2024-18 for issuance of an order in respect of other demands linked with due date of annual return, to be extended till 30th September 2024,” the Government said. The decision would be a great relief to the taxpayers and businesses hit be the covid-19 pandemic and lockdown. kitchen seat cushions near meWebApr 7, 2024 · “ (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. macbook surface どっちhttp://idtc-icai.s3.amazonaws.com/download/pdf19/study_material/16.Demands-and-Recovery.pdf macbook support for airplayWebJul 19, 2024 · Section 73:- Determining the tax which is Short or Not Paid or Refunded Erroneously Section 73 of Central Goods and Services Tax (CGST) Act, 2024, deals with the determination of those taxes which are short paid or not … macbook support speakWeb(2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way … kitchens edwardstownWebSection 73 and 74? Ans. “Proper officer” as defined under Sec 2(91) of the Act and assigned vide Circular No. 31/05/2024-GST dated 09.02.2024 to exercise powers under Sections 73 and 74 can issue notices and orders under the said Sections. Q2. Under what circumstances, the proper officer shall invoke provisions of section 73(1) to macbook support hdmi 2WebFeb 15, 2024 · (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any … macbook support lifecycle