CIRCULARS
| S.No. | Circular No. | Subject |
|
1. |
Circular No. 76/50/2018-GST dt. 31.12.2018 [Para
2] |
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
CASE LAW
|
Authority |
One liner |
|
Kerala High Court Global Plasto Wares |
Assessee who fails to pay the tax within thirty days of collection is subject to a penalty under section 73(11) CGST Act. |