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Amendment Tree

Instruction No. 01/2022 - Central Tax

❱ Guidelines for recovery proceedings u/s 79 of CGST Act in cases where tax liability reported in GSTR-1 is more than the tax paid in GSTR-3B.

i.e. Cases covered under explanation to section 75(12) of CGST Act inserted w.e.f. 01.01.2022.

AA |

Instruction No. 01/2022-GST CBEC-20/16/05/2021-GST/23 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated 7th January, 2022 Madam/Sir. Subject: Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act, 2017 in cases covered under explanation to.......