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- Reverse Charge Transactions
- Whether GST is payable under reverse charge on services provided by a Director ?
Whether GST is payable under reverse charge on services provided by a Director ?
Issue Favourable to Tax Payer ?:- no
Held - Services by an employee to the employer in the course of or in relation to his employment are covered under Clause 1 of the Schedule III whi.....
Issue Favourable to Tax Payer ?:- no
Held - The consideration paid to the Directors by the applicant company will attract GST under reverse charge mechanism and the situation will rema.....
Issue Favourable to Tax Payer ?:- no
Held - The consideration paid to the Directors is against the supply of services provided by them to the applicant company and are not covered unde.....
Issue Favourable to Tax Payer ?:- no
Held - Regarding the remuneration to the Directors paid by the applicant, the services provided by the Directors to the Company are not covered und.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
