News & Media 24th Jun 2024

Centre, States to be empowered to regularise short/non-levy of GST due to general trade practice

Authors

Harsh Shah Partner | Mumbai

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The GST Act will now have provisions to recognize general practice in trade to consider cases of non-levy or short-levy. However, contrary to speculation, this will not provide any relief to online gaming companies. The GST council has recommended inserting a new Section 11A in the CGST Act to give powers to the government, on the recommendations of the Council, to allow regularization of non-levy or short levy of GST where tax was being short paid or not paid due to common trade practices.

To shed light on this issue, शिशिर सिन्हा (SHISHIR SINHA) from businessline writes on “Centre, States to be empowered to regularise short/non-levy of GST due to general trade practice” with insights from our Partner Harsh Shah.

Read the article here

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