CIRCULARS

Circular No. Subject

Circular No. 172/04/2022-GST dt. 06.07.2022 [Para 2 (6&7)]

Clarifications regarding applicable GST rates & exemptions on certain services

COMMUNITY INSIGHTS

Topic

Publish Date

Leveraging the Electronic Credit Ledger for Pre-Deposits in GST Appeals

When a person receives an order or demand, or feels aggrieved by a decision, they have the right to appeal. However, before taking this step, it's important to note that a pre-deposit is required for filing an appeal before the appellate authorities under Section 107 of the GST law. Under the GST framework, there are two primary modes of payment: the ‘Electronic Cash Ledger’ and the ‘Electronic Credit Ledger’.................. Read More

11.10.2024