Clarification with regard to applicability of provisions of Section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation-reg.

Clarification with regard to applicability of provisions of Section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation-reg. https://www.taxtmi.com/circulars?id=71398 Section 75(2) of the Central Goods and Services Tax Act, 2017 is to be applied in Goa GST administration consistently with central GST clarification concerning its effect on limitation. The clarification is adopted mutatis mutandis for implementation under the Goa GST Act, 2017, with appropriate contextual application within the State framework. The measure is clarificatory, and implementation difficulties may be brought before the Commissioner of State Taxes. en-us Tue, 07 Feb 2023 00:00:00 +0530 Mon, 21 Sep 2026 17:54:29 +0530 TaxTMI RSS Generator Clarification with regard to applicability of provisions of Section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation-reg. https://www.taxtmi.com/circulars?id=71398 Section 75(2) of the Central Goods and Services Tax Act, 2017 is to be applied in Goa GST administration consistently with central GST clarification concerning its effect on limitation. The clarification is adopted mutatis mutandis for implementation under the Goa GST Act, 2017, with appropriate contextual application within the State framework. The measure is clarificatory, and implementation difficulties may be brought before the Commissioner of State Taxes. Circulars GST - States Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71398