“Notices” in GST
GST Input Tax Credit: Conditions, Restrictions, Reversal and ITC Rules 2025
Input Tax Credit (ITC) under GST allows setting off GST paid on inputs against output tax liability. Learn the conditions under Section 16, blocked credits under Section 17(5), GSTR-2B matching, and reversal rules.
Section 4 of IGST Act 2017 — Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 4 lets the Government authorise State tax or Union territory tax officers to act as proper officers for the IGST Act, subject to conditions, enabling shared enforcement.
Section 174 of CGST Act 2017 — Repeal and Saving
Section 174 repeals the central excise and related pre-GST laws while saving accrued duties, pending proceedings, rights and obligations under those repealed statutes.
Section 149 of CGST Act 2017 — Goods and services tax compliance rating
Section 149 provides for a GST compliance rating score for every registered person, based on how well they meet their obligations, determined on prescribed parameters and made public in the prescribed manner.
Section 74A of CGST Act 2017 — Determination of Tax Not Paid, Short Paid, Erroneously Refunded or ITC Wrongly Availed
Section 74A is the single common demand provision applicable from FY 2024-25, merging the erstwhile Sections 73 and 74 with a uniform 42-month limitation and a graded penalty structure.
Section 75 of CGST Act 2017 — General Provisions Relating to Determination of Tax
Section 75 lays down the procedural safeguards for tax determination — no demand beyond SCN grounds, a maximum of three adjournments, mandatory personal hearing, exclusion of stay periods and automatic interest.
Section 102 of CGST Act 2017 — Rectification of Advance Ruling
Section 102 lets the AAR, AAAR or NAAAR rectify any error apparent on the face of the record in an advance ruling within six months, on its own motion or on request, after hearing the affected party where the rectification enhances liability.
Section 128A of CGST Act 2017 — Waiver of Interest or Penalty (GST Amnesty Scheme)
Section 128A introduces the GST Amnesty Scheme: for demands under Section 73 for FY 2017-18, 2018-19 and 2019-20, if the full tax is paid by the notified date, the interest and penalty are waived. Governed by Rule 164 and Forms SPL-01/SPL-02.
Section 173 of CGST Act 2017 — Amendment of Act 32 of 1994
Section 173 omits Chapter V of the Finance Act, 1994 — the chapter that levied service tax — so that service tax is subsumed into GST from the appointed day.
Section 160 of CGST Act 2017 — Assessment Proceedings, etc., Not to be Invalid on Certain Grounds
Section 160 of the CGST Act protects assessments, notices and other proceedings from being invalidated for minor mistakes, defects or omissions if they are in substance in conformity with the Act.
Section 163 of CGST Act 2017 — Levy of Fee
Section 163 of the CGST Act provides that wherever a copy of any order or document is to be supplied under the Act, a fee at the prescribed rate shall be payable for it.
Section 167 of CGST Act 2017 — Delegation of Powers
Section 167 of the CGST Act allows the Commissioner to direct, by notification, that any power exercisable by any authority or officer be exercisable also by another officer subordinate to him.
Section 169 of CGST Act 2017 — Service of Notice in Certain Circumstances
Section 169 of the CGST Act prescribes the valid modes of serving any notice, order or communication — including hand delivery, registered post, email, the common portal, and publication.
Section 146 of CGST Act 2017 — Common Goods and Services Tax Electronic Portal
Section 146 empowers the Government to notify a Common GST Electronic Portal (the GSTN portal) for registration, payment of tax, furnishing of returns, computation and settlement of IGST, generation of e-way bills, e-invoicing and other prescribed functions.
Section 113 of CGST Act 2017 — Orders of Appellate Tribunal
Section 113 empowers the GST Appellate Tribunal (GSTAT) to confirm, modify or annul an order, or remand it for fresh decision, after hearing the parties; it should decide within one year where possible and may rectify apparent errors within three months.
Section 79 of CGST Act 2017 — Recovery of Tax
Section 79 lists the modes available to the department to recover confirmed dues — deduction, detention and sale of goods, garnishee notices, distraint, and recovery as an arrear of land revenue.
Section 85 of CGST Act 2017 — Liability in Case of Transfer of Business
Section 85 of the CGST Act makes the transferor and transferee jointly and severally liable for GST dues relating to a business that is transferred, up to the time of transfer.
Section 101C of CGST Act 2017 — Order of National Appellate Authority
Section 101C requires the National Appellate Authority for Advance Ruling to pass its order within 90 days of the appeal or reference, reconciling conflicting state AAAR rulings; the order is binding on the applicants and concerned officers.
Section 6 of CGST Act 2017 — Authorisation of SGST/UTGST Officers as Proper Officers (Cross-Empowerment)
Section 6 of the CGST Act cross-empowers State and Union Territory GST officers to act as proper officers under the CGST Act, and bars parallel proceedings on the same subject-matter by both administrations.
GST DRC-01 and DRC-01A Explained
DRC-01A and DRC-01 are GST notices relating to a tax demand. Here is what each means and how to handle them.
How to Reply to a GST Notice
A GST notice can be issued for mismatches, non-filing, or scrutiny. Responding correctly and on time is essential to avoid penalties.