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
Miscelleneous
- Miscellaneous ground in litigation (17)
- Whether tax can be demanded due to inadvertently filing of incorrect Form GSTR-3B ?
- Whether higher appellate authority is allowed to enhance the GST demand ?
- Whether an assessee can claim benefit of a Circular issued during the pendency of litigation?
- Whether orders of courts remain binding when a special leave petition has been filed but no stay has been granted ?
- Whether notice of tax demand served to a deceased person is valid ?
- Whether a rectification application under Section 161 can be filed on account of non-consideration of submissions ?
- Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
- Whether mistake made in filing Form DRC-03 is allowed to be rectified ?
- Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
- Whether lower authorities are bound to follow the direction provided by higher authorities ?
- Whether Circular detrimental to assessee can be applied retrospectively ?
- Whether Department can take contrary stand in subsequent cases if Appeal was not filed earlier on similar issue ?
- Whether delay in tax payment or filing of applications be alleged if caused by technical glitches on the GST portal?
- Whether Chartered Accountant certificate in respect to unjust enrichment can be considered as valid evidence ?
- Whether circular / Notification issued in contradiction of statutory law is valid ?
- Whether debiting tax amount in profit and loss account or under receivable side of balance sheet leads to passing of incidence of tax ?
- Whether amendment by way of substitution is effective from the original date ?
- Personal Hearing (6)
- Whether personal hearing can be granted for more than three times as required by the statue ?
- Whether grant of opportunity of personal hearing before the due date of filing reply to show cause notice is valid ?
- Whether personal hearing is mandatory if assessee selects 'No' for availing it ?
- Whether schedule of three hearing dates through a single personal hearing notice is valid ?
- Whether grant of three separate personal hearing is mandatory before adjudication of Order ?
- Whether demand Order can be issued without granting an opportunity of being heard ?
- GST Returns (2)
- Misc. issues (4)
- How to identify supply as Composite or Mixed supply and their taxability ?
- Whether a Limited Liability Partnership (LLP) qualifies as a body corporate for the purpose of discharging liability under reverse charge ?
- Whether input tax credit can be denied on photocopy of invoice ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
