GST refund-payment advice to be issued instead of payment order by the Proper Officer

GST refund-payment advice to be issued instead of payment order by the Proper Officer

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 42/2019–Central Tax

New Delhi, the 24th September, 2019

G.S.R. 683(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 [Notification No. 31/2019–Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June, 2019], shall come into force.

[F. No. 20/06/12/2018-GST]

RUCHI BISHT, Under Secy.

• Agreement validly terminated prior to CIRP not give any enforceable right to corporate debtor
• SC explains jurisdiction of courts under NI Act for dishonour of account payee or bearer cheques
• Normal business advances adjusted against sale bills cannot be added u/s 68 of Income Tax Act
• Faceless mechanism for reopening include Central & International Tax charges
• Ground not adjudicated by 1st appellate authority cannot be decided in 2nd appeal

addition u/s 68 addition u/s 69A ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty condonation of delay covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory GSTR-3B GST rates IBBI ibc itat ITAT Delhi mca circular MCA notification order u/s 119 penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 Search & Seizure sebi circular transfer and postings unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes