Corporate, Commercial & Tax
GST
GST registration, notices, assessments, refunds and appeals under the CGST and UPGST Acts.
DLP's chamber: No. 548, A Block, High Court, Lucknow
What the law says
Goods and Services Tax is levied under the Central Goods and Services Tax Act, 2017, the Uttar Pradesh Goods and Services Tax Act, 2017 and the IGST Act for inter-State supplies. Common issues are registration and its cancellation, input tax credit, mismatches between returns, show cause notices under Sections 73 and 74, and refunds. An order of the proper officer can be appealed to the Appellate Authority under Section 107 within the time allowed, with a pre-deposit, and then to the GST Appellate Tribunal. Writ petitions are used where there is a jurisdictional error or breach of natural justice.
Consultation
Speak to the chamber.
Leave your name, number and a line about the matter. A member of the chamber will call or message you back during working hours.
Frequently Asked Questions
What is the difference between Sections 73 and 74 notices?
Section 73 covers tax not paid or short paid for reasons other than fraud, and Section 74 covers cases involving fraud, wilful misstatement or suppression, with higher penalties. Later periods are dealt with under Section 74A as amended.
My GST registration was cancelled. Can it be restored?
You can apply for revocation of cancellation within the period allowed after filing pending returns, or appeal against the cancellation order.
What should a reply to a notice include?
A point-by-point response with reconciliations, invoices, ledgers and legal grounds, and a request for a personal hearing.