CIRCULARS

Circular No. Subject
Circular No. 238/32/2024-GST dt.15.10.2024 Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Circular No. 237/31/2024-GST dt.15.10.2024 [Para 3] Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.

 

NOTIFICATIONS

Notification No. Subject
Notification No. 05/2020-Central Tax, dt. 13.01.2020 Seeks to appoint Revisional Authority under CGST Act, 2017.

CASE LAW

Authority

One liner

2020(02)LCX0158

Kerala High Court

Akay Flavours And Aromatics Pvt Ltd
Additional court fee u/s 76(1) of Kerala Court Fees Act is leviable before filing appeal under GST Act.