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[Cites 0, Cited by 0] [Section 162] [Entire Act]

Union of India - Subsection

Section 162(8) in The Central Goods and Services Tax Rules, 2017

(8)Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.[Form GST ITC - 01] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).][See rule 40(1)]Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1) (a)  
Section 18 (1) (b)  
Section 18 (1) (c)  
Section 18 (1) (d)  
1. GSTIN  
2. Legal name  
3. Trade name, if any  
4. Date from whichliability to pay tax arises under section 9, except section 9 (3)and section 9 (4)[For claim under section 18 (1)(a) and section 18 (1)(c))]  
5. Date of grant of voluntaryregistration[For claim made under section 18 (1)(b)]  
6. Date on which goods or servicesbecomes taxable[For claim made under section 18 (1)(d)]