GST Network brought under PMLA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 7th July, 2023
G.S.R. 491(E).—In exercise of the powers conferred by clause (ii) of sub-section (1) of section 66 of the
Prevention of Money-laundering Act, 2002 (15 of 2003), the Central Government, being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 381(E), dated the 27th June, 2006, namely:-
In the said notification, after serial number (25) and the entry relating thereto, the following serial number and entry shall be inserted, namely:-
“(26) Goods and Services Tax Network.”.
[F. No. P.12011/2/2009-ES Cell-DOR]
SHASHANK MISRA, Director (Hqr.)
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 381(E), dated the 27th June, 2006 and subsequently amended vide numbers G.S.R. 929(E), dated the 29th December 2009, G.S.R. 763(E), dated the 15th September, 2010, G.S.R. 957(E), dated the 7th December, 2010, G.S.R. 735(E), dated the 1st October, 2012, G.S.R. 30(E), dated the 17th January, 2014, G.S.R. 564(E), dated the 6th August, 2014, G.S.R. 970(E), dated the 15th December, 2015, G.S.R. 136(E), dated the 17th February, 2017, G.S.R. 437(E), dated the 8th May, 2018, G.S.R. 674(E), dated the 25th July, 2018, G.S.R. 24(E), dated the 11th January, 2019 and G.S.R. 152 (E) dated the 1st March, 2021.
- No obligation to deduct TDS u/s 195 on payment to non-resident foreign commission agent
- Deduction u/s 80P denied as return not filed u/s 139(1) but in response to notice u/s 148
- High Court denied pre-arrest bail to accused of fake ITC utilisation
- ITR was not non est for no e-verification when AO took cognizance of returned income
- Section 43CB & ICDS-III is applicable to contractors not to real estate developers
