Frequently Asked Questions

Discover what others are asking our AI assistant.

i am running a business without profit motive, whether it satisfies the condition of Section 2(17). analyse with court judgment
i am running a business without profit motive, whether it satisfies the condition of Section 2(17)
Non payment of gst by a private limited company. whether directors are liable if company is not able to pay it?
Sir. Please let me know who is the proper officer for issuance of SCN for imposition of penalty under Section 122(1)(ii) and Section 122(1)(vii) of the CGST Act 2017 in the cases of fraudulent passing of ITC without receipt of goods. In these cases whether applicability of Circular No.31/05/2018-GST dated 09.02.2018 - Monetary Limits
i have been issued DRC 01 on a tax demand of Rs. 4 crore by joint commissioner under section 74. however DIN has been generated by the superintendent. Can superintendent issue DIN where DRC 01 is issued by joint commissioner. can notice issued in DRC 01 be treated as defective. read circular of powers of proper officer and circular relating to DIN.
I am transporting the goods from one state to another state. I am registered in my home state and not registered in destination state and i am not having any fixed establishment in the destination state. Am i also required to get myself registered in destination state. read section 22
whether e invoice is applicable if my supply is 100% exempt though my turnover is over 30 crore. refer rule 48 and it's notifications
Excess tax was wrongly paid vide GSTR 3B. whether refund of excess paid tax vide GSTR 3B can be claimed as refund after 3 years of payment of tax. read explanation to Section 54 which define refund. whether excess payment be construed as tax?
Excess tax was wrongly paid vide GSTR 3B. whether refund of excess paid tax vide GSTR 3B can be claimed as refund after 3 years of payment of tax. Read section 54 and Rule 89
whether state gst department can initiate the enquiry of the registered person whose jurisdiction lies with centre. Read section 6
credit note issued after 2 years whether eligible for adjustment in output tax liability? read section 34
credit note issued after 2 years whether eligible for adjustment in output tax liability?
whether itc can be denied to recipient if supplier has not paid the tax by reading Section 16(2) and rule 36
A search was conducted under section 67 and thereafter three summons were issued but tax payer did not appear since he might be arrested. what remedy tax payer is available?
department has issued a communication demanding only interest without mentioning any provisions of the law. is the communication maintainable?
the summary of DRC 01 has raised demand of IGST where as summary of order DRC 07 has raised a demand of CGST and SGST. can court treat this as defective since order cannot go beyond SCN
the nature of tax demanded by the proper officer is of CGST and SGST, however if the difference between GSTR 1 and GSTR 3B is seen the nature of tax is IGST. examine in the light of Section 49 of CGST Act and Section 17 and Section 18 of IGST Act whether this demand can be sustained?
if tax payer is not given option to pay penalty @ 15% without issuance of DRC 01A then penalty @ 15% becomes redundant. therefore DRC 01A may should be read as shall. examine now read section 74 and Rule 142A
Is it mandatory to issue DRC 01A to invoke Section 74? examine in the light of Section 74 that if DRC 01A is not issued the tax payer do not get the option to pay penalty @ 15% and can may be read as shall? also think like this that if DRC 01 is issued tax payer shall penalty @ 25%. and if suddenly DRC 01 comes without prior intimation then tax payer loses the option to pay penalty @ 15%. therefore may can be read as shall? what do you think
Is it mandatory to issue DRC 01A to invoke Section 74? examine in the light of Section 74 that if DRC 01A is not issued the tax payer do not get the option to pay penalty @ 15% and can may be read as shall?
Is it mandatory to issue DRC 01A to invoke Section 74?