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<h1>Section 75 GST Act: Timelines Adjusted for Stay Orders, Appellate Directions; Self-Assessed Taxes Recoverable Under Section 79</h1> Section 75 of the Jharkhand Goods and Services Tax Act, 2017, outlines procedures for tax determination. If a court or tribunal stays a notice or order, this period is excluded from the statutory timeline for tax determination. If fraud or misstatement is unproven, tax is determined as per Section 73. Orders following appellate directions must be issued within two years. Hearings are granted upon request, with limited adjournments. Orders must detail facts and decisions, with tax demands not exceeding notice amounts. Modifications by appellate bodies adjust penalties and interest. Proceedings conclude if orders aren't issued within specified timelines. Self-assessed unpaid taxes are recoverable under Section 79, and penalties for the same act are not duplicated.