Articles by Harsh Kaushik

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Section 12 of CGST Act 2017: Time of supply of goods

Harsh Kaushik 13 April 2023 at 09:53

Section 12 talks about the time of supply of goods which is when the liability to pay tax arises on goods.

Section 73 of CGST Act 2017

Harsh Kaushik 08 April 2023 at 12:10

Section 73 talks about the determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts.

Section 67: Power Of Inspection, Search And Seizure

Harsh Kaushik 06 April 2023 at 09:53

Section 67 talks about the power of proper officers not below the rank of Joint Commissioner to conduct inspection, search and seizure.

Section 129: Detention, Seizure and Release of goods and conveyance in transit

Harsh Kaushik 05 April 2023 at 09:58

Section 129 talks about detention, seizure and release of goods and conveyance in transit where the intent of taxpayer is to evade tax payment.

Section 130: Confiscation of Goods or Conveyance and levy of penalty

Harsh Kaushik 04 April 2023 at 09:01

Section 130 of the CGST ACT 2017 deals with the Confiscation of Goods or Conveyance and levy of Penalty

New Income Tax Rules w.e.f 1st April 2023

Harsh Kaushik 01 April 2023 at 09:42

The Government has made some new rules which are applicable from 1st April 2023 i.e from the new financial year

Section 69: Power of Arrest

Harsh Kaushik 31 March 2023 at 09:04

What does Section 69 Say?Where the commissioner has reason to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c..

Section 70: Power of Summon

Harsh Kaushik 30 March 2023 at 09:01

Section 70 of the CGST ACT 2017 empowers the Proper Officer(PO) to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing as required in an inquiry.

Provisional Attachment under Section 83 of CGST ACT 2017

Harsh Kaushik 27 March 2023 at 08:55

Section 83 empowers the Commissioner to provisionally attach any property including bank accounts belonging to the Registered Taxable Person for the purpose of protecting the interest of government revenue.