https://www.taxtmi.com/article/detailed?id=12836 Section 107 is amended in two respects: subsection (6) reduces the maximum pre-deposit ceiling for appeals to the Appellate Authority, thereby lowering the cap applicable to CGST and SGST pre-deposits; and subsection (11) is expanded to refer to newly inserted section 74A, which consolidates demand provisions for fraud and non-fraud cases, prescribes a common time limit for issuing notices and orders for the specified financial year, and extends the period for taxpayers to secure reduced penalty treatment by paying tax with interest. en-us Sat, 03 Aug 2024 14:10:47 +0530 Sat, 03 Aug 2024 14:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12836 Section 107 is amended in two respects: subsection (6) reduces the maximum pre-deposit ceiling for appeals to the Appellate Authority, thereby lowering the cap applicable to CGST and SGST pre-deposits; and subsection (11) is expanded to refer to newly inserted section 74A, which consolidates demand provisions for fraud and non-fraud cases, prescribes a common time limit for issuing notices and orders for the specified financial year, and extends the period for taxpayers to secure reduced penalty treatment by paying tax with interest. Articles Goods and Services Tax - GST Sat, 03 Aug 2024 14:10:47 +0530 https://www.taxtmi.com/article/detailed?id=12836