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
Scope of Supply
- Supply transactions (5)
- Whether free supplies is to be included in the value of main supply ?
- Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
- Whether discount is to be included in value of supply ?
- Whether reimbursement of expenses is leviable to GST?
- Whether transfer of independent part of business as going concern is exempt from GST ?
- Outward related parties transactions (4)
- Whether GST is leviable on corporate guarantee without consideration between related parties ?
- Whether employee salary costs must be included in the value of supply while cross-charging support services from the Head Office to the Branch ?
- Whether GST is leviable on employee recoveries ?
- Whether GST is leviable on transaction between Branch Office and Head Office?
- Reverse Charge Transactions (5)
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether renting of a residential dwelling to a registered person attracts GST under reverse charge ?
- Whether GST can be demanded from recipient if supplier has already discharged the tax liability ?
- Whether GST is payable under reverse charge on services provided by a Director ?
- Whether GST is leviable on ocean freight ?
