GST amendment tightens return filing time-bar, enables consent-based data sharing and increases e-commerce operator penalties. The Act aligns the State GST law with central amendments, imposes a three-year statutory bar on furnishing outward supplies, returns, annual returns and operator statements subject to notified exceptions, revises assessment, refund and late-filing procedures including extended timelines and late fees, reconstitutes appellate tribunal arrangements, adjusts compounding and penalty provisions including enhanced e-commerce operator liability, and introduces consent-based sharing of taxpayer data via the common portal while providing protection from liability for the Government and portal.
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GST amendment tightens return filing time-bar, enables consent-based data sharing and increases e-commerce operator penalties.
The Act aligns the State GST law with central amendments, imposes a three-year statutory bar on furnishing outward supplies, returns, annual returns and operator statements subject to notified exceptions, revises assessment, refund and late-filing procedures including extended timelines and late fees, reconstitutes appellate tribunal arrangements, adjusts compounding and penalty provisions including enhanced e-commerce operator liability, and introduces consent-based sharing of taxpayer data via the common portal while providing protection from liability for the Government and portal.
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