GST-Goods and Service Tax - 110. page

Goods and Services Tax Act – GST Law

Claim of cenvat credit to be disposed of under the earlier law : (1) Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit under the […]

Finalization of proceedings relating to output duty liability : (1) Every proceeding of appeal, revision, review or reference relating to any output duty liability initiated before the appointed day, shall be […]

Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings : (1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before or after the appointed […]

Treatment of the amount recovered or refunded pursuant to revision of returns : (1) Where any return, furnished under the earlier law, is revised and if, pursuant to such revision, any amount […]

Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract : (1) Where, in pursuance of a contract entered into prior to the appointed […]

Pending refund claims to be disposed of under earlier law : Every claim for refund of any duty/tax and interest, if any, paid on such duty/tax or any other amount, filed […]

Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme : (1) A registered taxable person, who was […]

Amount payable in the event of a taxable person switching over to composition scheme : (1) Where a taxable person who has carried forward the amount of eligible credit in a return, […]

Exempted goods returned to the place of business on or after the appointed day : Where any goods on which duty had been exempt under the earlier law at the time of […]

Duty paid goods returned to the place of business on or after the appointed day : (1) Where any goods on which duty had been paid under the earlier law at […]