Index - General Issues
1. Scope of Supply
2. Input Tax Credit
3. Refund
4. Zero Rated Supply / Intermediary
5. Audit by Tax Authorities
6. E-way Bill
7. Search and Seizure
8. GST Registrations
9. Demand and Recovery
10. Appeals
11. Payment of tax
12. Input Service Distributor
13. Transitional Credit
14. Offences and Penalties
15. Miscelleneous
Payment of tax
- Payment of tax, interest, late fee (3)
- Whether interest can be levied on delayed payment of tax if there was sufficient balance in electronic credit ledger ?
- Whether late fee is leviable due to delay in filing of returns after revocation of cancelled GST registration ?
- Whether interest is to be paid from date of availment of input tax credit if payment is not made to vendor within 180 days ?
