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- Requirement of GST registartion
- Whether GST registration is required in a State if goods are directly supplied from its Customs port ?
Whether GST registration is required in a State if goods are directly supplied from its Customs port ?
Issue Favourable to Tax Payer ?:- yes
Held - Further, with regard to obtain the registration under GST Act, by the applicant in the place where the port of import is located, it is obse.....
Issue Favourable to Tax Payer ?:- yes
Held - As per the provisions of Section 7(2) of the IGST Act, 2017, the supply of goods imported into India shall be treated as supply of goods in .....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case as mentioned above the place of supply is the location of the importer who is situated in the State of Maharashtra and h.....
- 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 ?
