Author name: kkagarwal

The Maharashtra GST Department has issued Internal Circular No. 07A of 2022 dated March 29, 2022 regarding issuance of orders of provisional attachment and restoration thereof on BO System. The action of provisional attachment as laid down under section 83 of the GST Act(s) is a protective measure to safeguard revenue during pendency of proceedings. It freezes […]

The Maharashtra GST Department vide Internal Circular No. 06A of 2022 dated March 23, 2022 has issued instructions regarding care to be taken while revocation of cancellation of GST registration. …………………………………………………………………………………………………………………………………………………………………….. Synopsis – The proviso to Rule 23(1) of the MGST Rules, 2017 says that no application for revocation shall be filed unless such returns are furnished

Download Maharashtra govt. issued guidelines w.r.t. legal issues pertaining to return scrutiny for tax periods 2017-18 and 2018-19

Download Guidelines with respect to scrutiny parameters and system or data related issues faced during return scrutiny under GST