WebSection 127 of the GST Act states that where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or sections 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to … WebIn this video is showing ITC Claimed Notice U/s 73 (5) & 74 (5) I Excess ITC claimed notice I GST Notice for excess ITCthe gst notice sample under section 73...
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Web28 Apr 2024 · Section 73 – If it was not done with intention of fraud or any wilful misstatement or suppression of facts Section 73 (2) – Show Cause Notice mentioning the specific provision which has been violated can be issued within 33 months from the extended due date of filing the Annual Return for that financial year. Web6 Jul 2024 · The validity of Para 4 of Circular No.34/8/2024-GST dated 01.03.2024 was challenged in R/Special Civil Application No. 5343 of 2024. The Gujarat HC in the said case held as under: “Meaning of “transmission and distribution of electricity” does not change, either for the negative list regime or the GST regime . fledging ssd enclosure
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Web31/05/2024-GST dated 09.02.2024 to exercise powers under Sections 73 and 74 can issue notices and orders under the said Sections. ... Where the proper officer is of the opinion that the amount paid under section 73(5) falls short of the actual amount payable, he shall proceed to issue show cause notice under section 73(1) for such shortfall. ... WebPartner at Venu & Vinay, Chartered Accountants & Proprietor at RKTR & Co., Chartered Accountants 1 sem. WebIntimation of tax ascertained as being Payable: Sec 73(5) read with Rule 142(1A) provides for a pre-notice opportunity, to a person chargeable with tax, to declare and pay tax deficiency either voluntarily or based on an intimation (in Form GST DRC 01A) issued by the proper officer and to avail the relief available under Section 73(5). fledgings nursery wigan