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Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018

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Notification No. 24/2018- Seeks to further amend notification no. 01/2017-central tax (rate) dated 28-06-2017 to change GST rates on goods as per the recommendations of the 31st GST council meeting

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Finance Act 2020

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Where the notice issued u/s 271(1)(c) read with section 274 of the act does not specify whether the penalty is for concealment of income or for furnishing of inaccurate particulars of income, the same is bad in law and no penalty can be levied.

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