It was clarified that principal commissioner or commissioner of Central Tax shall be reviewing authority u/s 107 and revisional authority u/s 108 of CGST Act, 2017, respectively. PM Narendra Modi called out the next gen GST reforms in his Independance Day speech. The highlights include the removal of 12% and 28% tax slabs, while merging items into the 5% or 18% tax slabs.

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• (2) The officer can issue notice under Section 74 to multiple persons for tax short paid or excess ITC claims by fraud.
• Circular 181 was issued to clarify that refund related amendments will apply prospectively.
• GSTR-3A notices were inadvertently issued in cases not applicable for GSTR-4 filers whose registrations had been cancelled prior to the FY 2024–25.
• Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner.

The best and safest way to access the site on your mobile device is through the mobile-optimised version, which can easily be added to your home screen following the steps provided for both Android and iOS. E-Invoicing system shall apply to those taxpayers with annual turnover exceeding Rs 500 crore instead of Rs 100 crore. – To apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21. We recommend you access Valor Casino directly through your mobile browser. You can still play on the go if you know how to use the Valor Bet app to download the latest version on your phone the right way. To set up, you need to allow your phone to install apps from “Unknown Sources” in your settings.

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Tax concessions on COVID-19 essentials may be extended, Matter on GST compensation to states may be taken up, correction of inverted tax structure, etc are on the agenda. (2) CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B.