Explore GST General Issues: ITC, Refunds, Supply Scope & More
1. Scope of Supply Under GST
2. Input Tax Credit (ITC) Rules and Conditions
3. GST Refund Process and Guidelines
4. Zero-Rated Supplies and Intermediary Services
5. GST Audit, E-Way Bill, and Appeal Procedures
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
Offences and Penalties
- Normal / Extended penalty (14)
- Whether penalty can be imposed if books of accounts are maintained and audited regularly by Department ?
- Whether penalty can be invoked if there was a bona fide doubt about chargeability of tax ?
- Whether penalty can be invoked if assessee suo-motu approaches the department to intimate the issue ?
- Whether penalty can be imposed if the issue involves interpretation of law ?
- Whether penalty is invokable if earlier assessee has received a favorable decision in its own case ?
- Whether penalty is invokable if the facts were already in the knowledge of department ?
- Whether penalty under extended period of limitation can be invoked in subsequent show cause notices, when not invoked in first show cause notice ?
- Whether penalty can be invoked if non-payment of dues has come to notice only after audit by department ?
- Whether penalty can be invoked on cases involving revenue neutral situation ?
- Whether penalty can be imposed on partners separately if already imposed on partnership Firm ?
- Whether penalty is leviable if assessee has made disclosure in the statutory returns ?
- Whether penalty is leviable if irregular input tax credit was availed but not utilized ?
- Whether penalty can be imposed on employees / Directors for non-compliances made by the Company ?
- Whether penalty can be imposed due to delayed payment of tax ?
- Detention (3)
- Whether goods can be detained if the detention order is not passed within the prescribed timeline ?
- Whether vehicle / consignment can be detained or tax and penalty can be levied due to wrong destination of vehicle ?
- Whether goods can be detained during its movement on ground of undervaluation of goods?
