GST-Goods and Service Tax - 331. page

Goods and Services Tax Act – GST Law

Recovery of tax : If demand is not paid, department can start recovery proceedings. As per section 79(1) of CGST Act, the proper officer shall proceed to recover the amount […]

CGST/SGST paid when IGST was payable and vice versa : A taxable person who has paid CGST/SGST/UTGST (in SGST/UTGST Act) on a transaction considered by him to be an intra-state […]

Tax collected but not deposited with Government : Every person who has collected from any other person any amount as representing the tax under this Act, and has not paid […]

Mode of service of notice : Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of the […]

Demand cannot be invalidated on minor ground, apparent mistake can be rectified : Demand cannot be invalidated on minor grounds. Show Cause Notice cannot be challenged if acted upon. Errors […]

Burden of proof is on taxable person in respect of input tax credit : If any person claims that he is eligible for input tax credit, the burden of proving […]

General provisions relating to demand of tax : The following provisions apply to both types of demands i.e. with charge of fraud, wilful mis-statement or suppression of facts to evade […]

Fraud : Basic element of fraud is deceit. Section 17 of Contract Act states that fraud means making a suggestion, as a fact, which the person does not believe it […]

Wilful Misstatement : A false statement becomes ‘wilful’ if it is deliberate or intentional. It is not wilful if the statement is accidental or inadvertent. A statement will not be […]