Background: Section 83 of the CGST Act empowers the Commissioner to provisionally attach property, including bank accounts, to protect the

Background: Rule 138(2A) of the CGST Rules, 2017 provides that where goods are transported by railways, air or vessel, the

Background: Rule 89(4)(C) of the CGST Rules, 2017, as amended with effect from 23.03.2020, defined “turnover of zero-rated supply of

Background: Under Rule 90 of the CGST Rules, 2017, the proper officer was required to issue an acknowledgement in FORM

Background: Rule 86A of the CGST Rules, 2017 empowers the Commissioner, or an officer authorised by him not below the

Background: The due date for the annual return of composition taxpayers in FORM GSTR-4 was extended from 30th April to

Background: The Finance Act, 2024 amended Sections 2(61) and 20 of the CGST Act to make the ISD route mandatory,

Background: Under the existing framework, Rule 21A provides for suspension of registration either by the proper officer on initiation of

Background: Rule 21 of the CGST Rules, 2017 lists the circumstances in which the registration of a person is liable

Background: A registered person seeking cancellation of registration under Section 29(1) of the CGST Act applies in FORM GST REG-16