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 112(8) CGST: 10% additional penalty payment required before filing appeal where no tax demand</h1> An amendment to section 112(8) of the Central Goods and Services Tax Act requires that where an order levies a penalty without any tax demand, no appeal may be filed unless the appellant first pays an amount equal to ten percent of that penalty in addition to the payment already required under the proviso to section 107(6). The proviso limits the right to appeal by mandating this upfront partial payment; it takes effect from 1 October 2025.