113. Definitions In this Chapter, unless the context otherwise requires, – (a) “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate […]
Tax Return Preparers – Returns (1) The appropriate Government may, by rules, prescribe the manner of approval of Tax Return Preparers, their eligibility conditions, duties and obligations, manner of removal […]
Levy of late fee – Returns (1) Any registered taxable person who fails to furnish the details of outward or inward supplies required under section 32 or section 33, as […]
Notice to return defaulters – Returns Where a registered taxable person fails to furnish a return under section 34, section 39 or section 40, a notice shall be issued […]
112. Non Appealable decisions and orders Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a […]
111. Appeal not to be filed in certain cases (1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or […]
Final return – Returns Every registered taxable person who applies for cancellation of registration shall furnish a final return within three months of the date of cancellation or date […]
Annual return – Returns (1) Every registered taxable person, other than an input service distributor, a person paying tax under section 46 or section 56, a casual taxable person and […]
110. Exclusion of time taken for copy In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of […]