Extension of recovery provisions to include newly inserted compliance-linked section expands taxable recovery scope under central GST. The amendment adds a reference to section 74A into the recovery provisions of the Central Goods and Services Tax Act, thereby expanding the set of assessment provisions whose demands are recoverable; it is effected by the Finance (No. 2) Act, 2024 and brought into force by a commencement notification in November 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of recovery provisions to include newly inserted compliance-linked section expands taxable recovery scope under central GST.
The amendment adds a reference to section 74A into the recovery provisions of the Central Goods and Services Tax Act, thereby expanding the set of assessment provisions whose demands are recoverable; it is effected by the Finance (No. 2) Act, 2024 and brought into force by a commencement notification in November 2024.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.