GST Gyaan GST Gyaan

Amendments in CGST Act effective from 01-01-2022

Amendments in following section of CGST Act, 2017 that will be effective from 01-01-2022

Section 16 - Eligibility and conditions for taking input tax credit

Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts

Section 75 - General provisions relating to determination of tax

Section 83 - Provisional attachment to protect revenue in certain cases

Section 107 - Appeals to Appellate Authority

Section 129 - Detention, seizure and release of goods and conveyances in transit

Section 130 - Confiscation of goods or conveyances and levy of penalty

Section 151 - Power to call for information

Section 152 - Bar on disclosure of information

Section 168 - Power to issue instructions or directions

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

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