<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically under Rule 142(1) of the CGST Rules</title>
    <link>https://www.taxtmi.com/article/detailed?id=12195</link>
    <description>The court held that a show cause notice issued under the recovery provisions must be accompanied by an electronic summary generated in the prescribed GST summary formats under the rules; furnishing that electronic summary during the pendency of adjudication constitutes sufficient compliance, and the proper officer was directed to issue the electronic summary of the impugned notice and demand expeditiously using the prescribed summary formats.</description>
    <language>en-us</language>
    <pubDate>Sat, 06 Jan 2024 09:45:36 +0530</pubDate>
    <lastBuildDate>Sat, 06 Jan 2024 09:45:36 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=739232" rel="self" type="application/rss+xml"/>
    <item>
      <title>Summary of Demand and Notice issued u/s 74 of the CGST Act is required to be issued electronically under Rule 142(1) of the CGST Rules</title>
      <link>https://www.taxtmi.com/article/detailed?id=12195</link>
      <description>The court held that a show cause notice issued under the recovery provisions must be accompanied by an electronic summary generated in the prescribed GST summary formats under the rules; furnishing that electronic summary during the pendency of adjudication constitutes sufficient compliance, and the proper officer was directed to issue the electronic summary of the impugned notice and demand expeditiously using the prescribed summary formats.</description>
      <category>Articles</category>
      <law>Goods and Services Tax - GST</law>
      <pubDate>Sat, 06 Jan 2024 09:45:36 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/article/detailed?id=12195</guid>
    </item>
  </channel>
</rss>