Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
This notification specifies the respective dates by which registered persons must make payment for tax payable as per notice, statement or order to qualify for waiver of interest and penalties u/s 128A of the CGST Act. For registered persons issued notice/statement/order u/s 128A clauses (a), (b) or (c), the date is 31.03.2025. For those issued notice u/s 74(1) and order passed by proper officer redetermining tax u/s 73 pursuant to appellate authority/tribunal/court direction, the date ends six months from issuance of such order. The notification is effective from 01.11.2024.
This notification specifies the respective dates by which registered persons must make payment for tax payable as per notice, statement or order to qualify for waiver of interest and penalties u/s 128A of the CGST Act. For registered persons issued notice/statement/order u/s 128A clauses (a), (b) or (c), the date is 31.03.2025. For those issued notice u/s 74(1) and order passed by proper officer redetermining tax u/s 73 pursuant to appellate authority/tribunal/court direction, the date ends six months from issuance of such order. The notification is effective from 01.11.2024.
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