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Scope of Supply
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether GST is leviable on cancellation charges ?
- Whether reimbursable expenses are included in the gross value for levy of GST ?
- Whether GST is payable on penalty / liquidated damages ?
- Whether trade discounts given as incentives for meeting targets are considered as supply ?
- Whether GST is payable by the supplier if the recipient has already discharged the tax liability ?
- Whether GST is leviable on duty-free shops operating at the departure and arrival terminals of the airport ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether amounts received under a revenue sharing agreement are liable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether transfer of independent part of business as going concern is exempt from GST ?
- Whether supply of goods from a non-taxable territory to a non-taxable territory is leviable to GST ?
- Whether online gaming / betting is leviable to GST ?
- Whether GST is payable on the margin difference between the sale and purchase price of second-hand goods ?
- Whether GST is leviable on services supplied in non-designated areas of the continental shelf and exclusive economic zone of India ?
- Whether 'purchase price' or 'purchase cost' should be considered for GST payment on margin money for second-hand goods ?
- Whether the GST margin money scheme can be adopted for antique second-hand goods ?
- Whether payment made as compensation for loss or damage suffered is liable to GST ?
- Whether GST is leviable on corporate guarantee without consideration between related parties ?
- Whether GST is leviable on employee recoveries ?
- Whether GST is leviable on transaction between Branch Office and Head Office?
- Whether GST is leviable on transaction between Liaison Office and Head Office?
- Whether prize money should be excluded in determining the face value of lottery tickets for the purpose of levying GST ?
- Whether reimbursement of discounts by the principal supplier to the assessee is liable to GST ?
- Whether consideration received in Indian Rupees from a bank located outside India qualifies as receipt of foreign convertible exchange ?
- Whether free supply provided in the course of delivering the main supply should be included in the value of the supply ?
- Whether renting of a residential dwelling to a registered person attracts GST under reverse charge ?
- Whether a Limited Liability Partnership (LLP) qualifies as a body corporate for the purpose of discharging liability under reverse charge ?
- Whether GST is payable under reverse charge on services provided by a Director ?
- Whether GST is leviable on ocean freight ?
- How to identify supply as Composite or Mixed supply and their taxability ?
Supply transactions
Outward related parties transactions
Valuation of Supply
Reverse Charge Transactions
Composite/ mixed supply
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Input Tax Credit
- Whether GST returns can be amended after the due date prescribed under the GST law ?
- Whether input tax credit is allowed to recipient if tax is paid by supplier on exempt supply ?
- Whether input tax credit can be denied on the basis of photocopy of invoice ?
- Whether input tax credit is allowed if goods are used outside the assessee' s premises ?
- Whether ITC can be availed in advance before making the payment of tax ?
- Whether input tax credit is allowed on invoices or debit notes not appearing in Form GSTR-2A/2B or when the tax is not paid by the supplier ?
- Whether input tax credit is allowed to the supplier on its inward supplies if tax is paid on exempt supplies ?
- Whether input tax credit can be denied due to mistakes in the particulars of an invoice, such as missing signature, address, registration number, etc. ?
- Whether input tax credit can be denied on the grounds of not having a one-to-one correlation with the output supplies ?
- Whether provisions of Section 16(2)(c) of the CGST Act is constitutionally valid ?
- Whether input tax credit can be claimed basis reporting in GSTR-9, if it was not claimed in GSTR-3B?
- Whether reversal of input tax credit is required when payment is not made to vendor with respect to invoice/ debit note ?
- Whether input tax credit is allowed to recipient if the supplier delays in issuing the invoice ?
- Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
- Whether input tax credit is allowed on free supplies made during the warranty period ?
- Whether input tax credit is allowed on goods or services used for construction of immovable property ?
- Whether input tax credit can be disallowed on works contract expenses related to immovable property, even if they are not capitalized in the books of accounts ?
- Whether input tax paid on insurance premiums or mediclaim for employees is eligible for input tax credit ?
- Whether input tax credit is allowed on expenses incurred on buy-back of shares ?
- Whether input tax credit is allowed on expenses incurred in relation to issue of share capital ?
- Whether input tax credit is allowed on expenses incurred for employees that are mandatory under law ?
- Whether input tax credit is allowed on corporate social responsibility expenses ?
- Whether input tax credit is allowed on service of pre-construction/ construction activities which are capitalized in books of accounts ?
- Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
- Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
- Whether input tax credit can be utilized for the payment of output tax liability after the issuance of a show cause notice ?
- Whether a prior notice is mandatory before blocking electronic credit ledger ?
- Whether proper officer can block the electronic credit ledger on the belief that input tax credit has been wrongfully availed ?
Eligibility / Reversal of ITC
Timeline to avail Input Tax Credit
ITC on blocked credit
Restriction on ITC utilization
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Refund
- Whether refund claim filed post settlement of a sub-judice matter can be rejected on grounds of limitation ?
- Whether application for claim of refund is allowed if filed beyond the prescribed timelines ?
- Whether timelines to refund claim is calculated from original application or from the submission of subsequent documents ?
- Whether refund application timeline can be calculated from filing before the wrong jurisdiction or should it be from filing before the correct jurisdiction ?
- Whether refund claim filed pursuant to favorable Order of appellate authority can be rejected on grounds of limitation ?
- Whether limitation period to file refund application would be applicable in case tax is paid by mistake ?
- Whether deficiency memo is valid if issued post statutory period of 15 days from the date of filing of refund application ?
- Whether refund claim filed pursuant to a favorable decision of Supreme Court can be rejected on ground of limitation ?
- Whether refund can be rejected on the ground that physical signature on the documents were missing ?
- Whether refund can be rejected due to non-submission of documents required by the Department ?
- Whether refund claim can be denied on a ground which has not been specifically mentioned in the show-cause notice ?
- Whether refund claim can be clubbed across different financial year ?
- Whether refund application can be filed by recipient who borne the incidence of tax ?
- Whether manual filing of refund application is allowed under GST ?
- Whether separate refund application is required to be filed for claim of IGST on export of goods ?
- Whether refund of IGST is allowed if exporter has claimed duty drawback ?
- Whether refund IGST can be withheld due to tag of risky exporter ?
- Whether sanctioned refund can be denied if revenue seeks to file appeal against the same ?
- Whether assessee can claim refund simultaneously for both zero rated exports and unutilized ITC arising from inverted duty structure ?
- Whether refund of input tax credit can be denied if availment of credit is not disputed by Department ?
- Whether refund of input tax credit can be denied on ground that inputs have no nexus with export of services ?
- Whether interest can be allowed from expiry of statutory period of 60 days on delayed sanction of refund ?
- Whether refund claim is allowed of inadvertent payment of tax on exempt supply ?
- Whether refund of wrong payment of tax be allowed if incidence of tax is passed on to another person ?
- Whether refund is admissible of tax pertaining to erstwhile regime but paid under the GST regime ?
- Whether a refund of tax paid on a contract is allowed if the contract is subsequently cancelled ?
- Whether original documents are required to be submitted for verification of refund claim ?
Timeline to apply refund
Validity of application of refund claim
Refund of tax
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Zero Rated Supply / Intermediary
- Whether products manufactured as per the requirement of foreign customer is intermediary service ?
- Whether consideration received towards after sales support services viz. warranty, repair etc. provided to Indian customers as per agreement with Foreign Customer is a zero-rated supply ?
- Whether transaction between Branch Office and Head Office would qualify as export of services ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether benefit of zero rating is allowed to SEZ units on all the inward supply of goods or services ?
- Whether tax benefit is allowed to SEZ units if good / services are supplied outside the SEZ premises ?
- Whether canteen services / food provided to SEZ employees will qualify as Zero rated supply ?
- Whether SEZ units are allowed to file refund of unutilized input tax credit ?
- Whether SEZ unit is required to pay GST when it receive supplies under reverse charge mechanism ?
Exports / Intermediary
Special Economic Zone
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Audit by Tax Authorities
- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- Whether writ petition can be filed before High Court against ongoing investigation / show cause notice ?
- Whether departmental audit report can be challenged if audit is not completed within the prescribed timelimit ?
- Whether audit/adjudication proceedings are initiated by the proper jurisdictional officer ?
Validity of proceedings
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E-way Bill
- Whether tax or penalty can be imposed due to furnishing incorrect particulars on the e-way bill ?
- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Incomplete/ mistake in furnishing of E-way bill
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Search and Seizure
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GST Registrations
- Whether an additional GST registration is required in a state for supplying goods from that state ?
Requirement of GST registartion
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Demand and Recovery
- Whether show cause notice issued without incorporating the necessary ingredients is valid ?
- Whether SCN / Order sent to assessee can be said to have been communicated, without evidence of getting served ?
- Whether show cause notice can be raised on the basis of TDS / Form 26 AS of Income Tax Act ?
- Whether raising of show cause notice is valid if the issue was later identified after its issuance ?
- Whether show cause notice / Order issued with a predetermined mind is valid ?
- Whether SCN/ Order can be set aside being non-speaking and and lacking in reasons ?
- Whether show cause notice has been issued by the proper officer ?
- Whether Order to show cause notice is valid if it is passed without considering the request of extension to submit the reply ?
- Whether interest is payable on delayed filing of Form GSTR-3B when tax was already deposited in electronic cash ledger ?
- Whether another opportunity to reply to a Show Cause Notice or Appeal can be granted if it was uploaded under the tab for additional notices ?
- Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?
- Whether proceedings are valid against a non-existent entity due its change in constitution ?
- Whether integrated tax can be demanded made on 'Intermediary' 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 demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
- Whether substantial delay in adjudication of show cause notice is permissible ?
- Whether a fresh show cause notice can be issued during pendency of proceedings ?
- Whether show cause notice can be issued under Section 74 of the CGST Act pursuant to completion of Audit by Department ?
- Whether show cause notice / adjustment against demand can be made on sub-judice matter ?
- Whether unsigned Order uploaded on the GST portal is valid ?
- Whether corrigendum / addendum issued to alter the original show cause notice is valid ?
- Whether an order passed without providing the statutory 30-day timeline for making the payment of tax dues is valid ?
- Whether Order is valid if passed beyond the scope of show cause notice ?
- Whether order issued in Form DRC-07 before expiry of time limit granted for submitting a reply to show cause notice is valid ?
- Whether summary show cause notice issued in Form GST DRC-01 can substitute the requirement of issuing proper show cause notice ?
- Whether order / show cause notice is mandatory to communicate through GST portal or is valid when communicated by email / registered post etc. ?
- Whether show cause notice is valid without prior issuing ASMT-10 for intimating discrepancy in the return?
- Whether show cause notice can be issued alleging refund granted was erroneous, without Department going into appeal ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether tax can be recovered without issuing any show cause notice ?
- Whether interest and penalty is leviable on incorrect sanction of refund by the Department ?
- Whether provisional attachment of a bank account or other property is permissible if Form DRC-01 has not been issued ?
- Whether Department has power to summon the assessee's customer to stop making further payment to the assessee ?
- Whether cash-credit facility can be provisionally attached ?
- Whether provisional attachment of bank account / other property is allowed for more than 1 year ?
- Whether provisional attachment of bank account or other property is permissible when an appeal has been filed ?
Validity of SCN / Order
Recovery Proceedings
Provisional attachment
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Appeals
- Whether appeal filed is time barred due to delay/ non-submission of hard copy to the appellate authorities ?
- Whether date of service of order to authorised representative can be considered for computing timelines to file appeal ?
- Whether Commissioner (A) has power to condone delay for a further period of one month in filing appeal ?
- Whether date of serving the Order is to be included for the purpose of computing the timelines to file an Appeal ?
Timeline to file appeal
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Payment of tax
- 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 ?
Payment of tax, interest, late fee
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Input Service Distributor
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Transitional Credit
- Whether filing of transitional forms are allowed after the original due date if could not be filed earlier due to technical glitch or otherwise ?
- Whether refund is allowed of excess payment of Service tax due to downward revision of price, without revising the returns ?
- 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 it is mandatory to transfer complete closing balance of Cenvat Credit into the GST regime ?
- Whether Input Service Distributor registration can distribute the transitional credit ?
- Whether audit of transitional credit is to be undertaken as per provisions of GST law or erstwhile law ?
Filing of Form Transitional credit
Carry forward/ refund of TRAN credit
Distribution of Transitional Credit
Verification of transitional credit
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Offences and Penalties
- 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 employees / Directors for non-compliances made by the Company ?
- Whether penalty can be imposed due to delayed payment of tax ?
- Whether penalty can be imposed on partners separately if already imposed on partnership Firm ?
- Whether penalty under extended period 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 goods can be detained if the detention order is not passed within the prescribed timeline ?
- Whether goods can be detained during its movement on ground of undervaluation of goods?
- Whether vehicle / consignment can be detained or tax and penalty can be levied due to wrong destination of vehicle ?
Normal / Extended penalty
Detention
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Miscelleneous
- Whether grant of opportunity of personal hearing before the due date of filing reply to show cause notice is valid ?
- Whether opportunity of personal hearing is mandatory even when the assessee has opted 'No' for availing a personal hearing ?
- Whether scheduling of three hearing dates by issuing single personal hearing Notice is valid ?
- Whether grant of three separate personal hearing is mandatory before adjudication of Order ?
- Whether personal hearing can be granted for more than three times as required by the statue ?
- Whether Order in Form DRC-07 be issued against a show cause notice without granting an opportunity of being heard ?
- Whether Department can take contrary stand in subsequent cases if Appeal was not filed earlier on similar issue ?
- Whether Circular detrimental to assessee can be applied retrospectively ?
- Whether authorities can take a different stand if facts in the subsequent cases are same ?
- Whether Form GSTR-1 can be filed manually for rectification of errors ?
- Whether amendment by way of substitution is effective from the original date ?
- Whether tax can be demanded due to inadvertently filing of incorrect Form GSTR-3B ?
- Whether goods can be unloaded at a place of business which not registered in the registration certificate ?
- Whether debiting tax amount in profit and loss account or under receivable side of balance sheet leads to passing of incidence of tax ?
- Whether lower authorities are bound to follow the direction provided by higher authorities ?
- Whether circular / Notification issued in contradiction of statutory law is valid ?
- Whether Chartered Accountant certificate in respect to unjust enrichment can be considered as valid evidence ?
- Whether payment of tax / filing applications can be alleged to be delayed if could not be paid / filed with the time limit due to technical glitch on the revenue portal ?
Personal Hearing
Miscellaneous ground in litigation
