⭐ Important points (exam-critical)
- ⭐GST Appellate Tribunal (GSTAT) — recently operationalised (notified 2024).
- ⭐Anti-profiteering provisions now under Competition Commission of India (CCI).
- ⭐Pre-deposit for appeal: 10% of tax + 25% for second appeal (max ₹25 cr).
- ⭐Sec 74 demand has lower threshold of fraud/suppression — important for tax planning.
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