The errors can be rectified in any decisions or order or notice or certificate or any other document as per section 161 but since on most of the cases dealers / asseseee are concerned with the orders hence we should try to understand the concept with Rectification of Mistakes/errors in Orders.
It has been more than 5 years since GST has been implemented in India and now this tax should be completely established in India but according to the news coming continuously from the business sector, problems are still there.
It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"
Clause 44: Clarifications as per new guidance note for Assessment Year 2022-2023
The Clause 44 of the Form 3CD is effective for Assessment Year 2022-23 i.e. for the Financial Year 2021-22 because the compliance of this clause was kept in abeyance till 31/03/2022 but for all the reports submitted after that date the clause is mandatory.
The revenue of GST is increasing continuously and for this the business, industry and government of India deserves congratulations but at the same time there is no reduction in the problems of tax payers and professionals and the government should now pay attention to them
69(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub- section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.
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