Professional Documents
Culture Documents
GST Changes With Effect From 01.01.2022
GST Changes With Effect From 01.01.2022
www.vaithilegal.com
After the Amendment - “(1) Where, after the initiation of any proceeding
under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of
the opinion that for the purpose of protecting the interest of the Government
revenue it is necessary so to do, he may, by order in writing, attach
provisionally, any property, including bank account, belonging to the taxable
person or any person specified in section 122 (1A), in such manner as may
be prescribed.”
K. Vaitheeswaran - All Copyrights Reserved
Section 83
• 122(1A) covers any person who retains the benefit of a
transaction covered under Section 122(1)(i)(ii), (vii),
(ix) and at whose instance such transaction is
conducted.
• This can be done after initiation of any proceeding under
Chapter XII (Assessment), Chapter XIV (inspection, search,
seizure and arrest) and Chapter XV (demands and recovery).
• Proviso inserted
• No appeal shall be filed against an order under sub-
section (3) of section 129, unless a sum equal to
twenty-five per cent. of the penalty has been paid by
the appellant.
• Number of instances where IGST is paid and goods are detained for
PART B of e-way bill not being filled up or for hyper-technical
reasons or even when the detaining authority questions classification
• Amendment not conducive to ease of doing business
K.Vaitheeswaran - All Copyrights Reserved
Section 129(1)(a)
Provided further that where the detained or seized goods are perishable or
hazardous in nature or are likely to depreciate in value with passage of time,
the said period of fifteen days may be reduced by the proper officer.”.
K.Vaitheeswaran - All Copyrights Reserved
Section 130
• Section 130 is applicable
Before notwithstanding other provisions in
the Act
amendment • Penalty leviable is as per Section 12
Aadhar authentication
Rule 96 deals with
under Rule 10B to be done
application for refund of
and then only application
IGST paid on goods
shall be deemed to have
exported outside of India
been filed.
www.vaithilegal.com
vaithilegal@gmail.com
@vaithilegal
www.linkedin.com/in/vaithilegal
vaitheeswarandotblog.wordpress.com