Login
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>Amendment to Section 107: Appeals on penalty-only orders require 10% penalty payment upfront under revised proviso.</h1> Section 107 of the Central Goods and Services Act is amended to revise the proviso in sub-section (6). The new proviso stipulates that if an order demands a penalty without involving a tax demand, an appeal against the order cannot be filed unless the appellant has paid ten percent of the penalty amount.