GSTN under PMLA allows sharing of GST data with enforcement agencies. Know its impact on taxpayers and compliance requirements.
Section 74 of CGST Act deals with GST demand involving fraud or suppression. Understand penalties, notices, and time limits.
Section 73 of CGST Act applies when fraud is not involved. Know applicability, demand process, penalties, and timelines.
Article 279A of the Constitution establishes the GST Council. Learn its structure, powers, and role in GST decision-making.
GST Letter of Authorization allows a person to act on behalf of a taxpayer. Learn format, sample, signing rules, and usage cases.
