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GST
Latest amendments, updates and notes related to the Indirect Tax Laws. Central and State taxes Rule, Circulars and Notifications.
Income Tax
Latest amendments, updates and notes related to Income Tax Act 2025 and its Rules, Circulars and Notifications.
Corporate Law
Latest amendments, updates and notes related to the Companies Act 2013, the Limited Liability Partnership (LLP) Act, 2008 and other allied Acts.
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GST
Section 78 of GST Act: Initiation of recovery proceedings
Section 77 of GST Act: GST wrongfully collected and paid to CG or SG
Section 76 of GST Act: Tax collected but not paid to Government
Section 75 of GST Act: Determination of tax
Section 74A of GST Act: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason pertaining to Financial Year 2024-25 onward
Section 74 of GST Act: GST not paid or ITC wrongly availed by reason of fraud
Section 73 of GST Act: GST not paid or ITC Wrongly Availed
Section 72 of GST Act: Officers to assist proper officers
Section 71 of GST Act: Access to business premises
Section 70 of GST Act: Power to summon persons to give evidence and produce documents
Section 69 of GST Act: Power to arrest
Section 68 of GST Act: Inspection of goods in movement
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