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- Input Tax Credit
- Timeline to avail Input Tax Credit
- Whether input tax credit is allowed to recipient if the supplier delays in issuing the invoice ?
Whether input tax credit is allowed to recipient if the supplier delays in issuing the invoice ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the issue in dispute is no longer res integra as it stands settled in favour of the Appellant by decision of the Hon’ble .....
Issue Favourable to Tax Payer ?:- no
Held: The supplier of service issued a tax Invoice dated 01.04.2020 covering the period from 01.04......
Issue Favourable to Tax Payer ?:- no
Held: In the instant case the 'tax invoice' is issued by the lessor on 01.04.2020 for the services .....
Issue Favourable to Tax Payer ?:- yes
Held - A bare perusal of the Rule would show that the obligation, in that behalf, essentially rests on the service provider. The Rule does not adve.....
- 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 ?
