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
Transitional Credit
- Carry forward/ refund of TRAN credit (7)
- Whether it is mandatory to transfer complete closing balance of Cenvat Credit into the GST regime ?
- Whether erstwhile Cenvat credit which left unutilized is allowed as refund under GST regime ?
- Whether revocation of suo-moto cancelled registration be allowed to transition the unutilized Cenvat credit to the GST regime ?
- Whether carry forward / refund of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess is allowed under GST regime ?
- Whether accumulated credit in respect of Tax Deducted at Source can be transitioned into the GST regime ?
- Whether refund or carry forward of rejected Cenvat credit during a refund claim is allowed under GST regime ?
- Whether refund is allowed of excess payment of Service tax due to downward revision of price, without revising the returns ?
- Distribution of Transitional Credit (1)
- Verification of transitional credit (1)
