Intent to evade payment of tax is mandatory while issuing notice u/s 129 or 130 of CGST Act or while passing the order of detention, seizure or demand of penalty & tax.
Shyam Sel and Power Ltd. v. State of U.P. – [2023] 155 taxmann.com 145 (Allahabad).
GST Council issues recommendations after its 52nd meeting.
Press Release dated 7-10-2023.
Functionality to issue intimation under Form DRC-01C has been implemented on GSTN portal.
GSTN Advisory dated 6-10-2023.
Provisions of Integrated Goods and Services Tax (Amendment) Act, 2023 shall be effective from 1-10-2023.
Notification No. 02/2023 – Integrated Tax, dated 29-9-2023.
28% GST shall be levied on online gaming and Casinos with effect from 1-10-2023.
Notification No. 11/2023 – Central Tax (Rate), dated 29-9-2023.
CBIC notifies Central Goods and Services Tax (Third Amendment) Rules, 2023 with effect from 1-10-2023.
Notification No. 51/2023 – Central Tax, dated 29-9-2023.