Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>New Amendment: 25% Penalty Payment Required Before Appeals Under Section 107 of the Central GST Act.</h1> Clause 107 of the Finance Bill, 2021, proposes an amendment to section 107 of the Central Goods and Services Tax Act. The amendment introduces a proviso in sub-section (6), stipulating that an appeal against an order under sub-section (3) of section 129 cannot be filed unless the appellant has paid 25% of the penalty imposed. This change aims to ensure partial payment before proceeding with an appeal.