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What are the modes of recovery of tax available to the proper officer?

Question 13 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 13 – Q 13. What are the modes of recovery of tax available to the proper officer? Ans. The proper officer may recover the dues in following manner: a) Deduction of dues from the amount owned by the tax authorities payable to such person. b) Recovery by way of detaining and selling any goods belonging to such person; c) Recovery from other person, from whom money is due or may become du

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In case a notice is adjudicated under Section 74 and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?

Question 8 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 8 – Q 8. In case a notice is adjudicated under Section 74 and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty? Ans. Yes. if any person pays the tax determined by the order along with interest and a penalty equivalent to 50% of such tax within thirty days of the communication of order, all proceedings in respect of the said tax shal

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What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections?

Question 9 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 9 – Q 9. What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections? Ans. Section 75 (10) provides for deemed conclusion of the adjudication proceedings if the order is not issued within time limit prescribed under these sections. – Statutory Provisions, Acts, Rules, Regulations, Ta

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What is the relevant date for issue of Show Cause Notice?

Question 4 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 4 – Q 4. What is the relevant date for issue of Show Cause Notice? Ans. (i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to. The SCN has to be adjudicated within at period of three years from the due date of filing o

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Is there any time limit for adjudication the cases?

Question 5 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 5 – Q 5. Is there any time limit for adjudication the cases? Ans: (i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the time limit for adjudication of cases is 3 years from the due date for filing of annual return for the financial year to which demand relates to. {sec.73(10)} (ii) In case of section 74(cases of fraud/suppression of facts/will

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Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstatement, who pays the amount of demand along-with interest before issue of notice?

Question 6 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 6 – Q 6. Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstatement, who pays the amount of demand along-with interest before issue of notice? Ans. Yes. Person chargeable with tax, shall have an option to pay the amount of tax along with interest and penalty equal to 15% percent of the tax involved, as ascertained either on his own

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If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?

Question 7 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 7 – Q 7. If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case? Ans. Where the person to whom a notice has been issued under sub-section (1) of section 74, pays the tax along with interest with penalty equal to 25% of such tax within 30 days of issue of notice, all proceedings in respect of such notice shall be deemed to

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Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?

Question 1 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 1 – 15. Demands and Recovery Q 1. Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? Ans. Section 73 deals with the cases where there is no invocation of fraud/suppression/mis-statement etc. Section 74 deals with cases where the provisions related to fraud/suppression

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If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case?

Question 3 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 3 – Q 3. If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case? Ans. If the person pays the tax along with interest within 30 days of issue of notice, no penalty shall be payable and all proceedings in respect of such notice shall be deemed to be concluded. {sec.73 (8)} – Statutor

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What happens if there are deficiencies in the refund claim?

Question 25 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 25 – Q 25. What happens if there are deficiencies in the refund claim? Ans. Deficiencies, if any, in the refund claim has to be pointed out within 15 days. A form GST RFD-03 will be issued by the proper officer to the applicant pointing out the deficiencies through the common portal electronically requiring him to file a refund application after rectification of such deficiencies. – Statutory Provi

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Can the refund claim be rejected without assigning any reasons?

Question 26 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 26 – Q 26. Can the refund claim be rejected without assigning any reasons? Ans. No. When the proper officer is satisfied that the claim is not admissible he shall issue a notice in Form GST RFD-08 to the applicant requiring him to furnish a reply in GST RFD -09 within fifteen days and after consideration of the applicant s reply, he can accept or reject the refund claim and pass an order in Form GS

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What is the time period within which an acknowledgement of a refund claim has to be given?

Question 21 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 21 – Q 21. What is the time period within which an acknowledgement of a refund claim has to be given? Ans. Where an application relates to a claim for refund from the electronic cash ledger as per sub-section (6) of section 49 of the CGST/SGST Act made through the return furnished for the relevant tax period the acknowledgement will be communicated as soon as the return is furnished and in all othe

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What is the time period within which provisional refund has to be given?

Question 22 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 22 – Q 22. What is the time period within which provisional refund has to be given? Ans. Provisional refund to the extent of 90% of the amount claimed on account of zero-rated supplies in terms of sub-section (6) of section 54 of the CGST/SGST Act has to be given within 7 days from the date of acknowledgement of complete application for refund claim. – Statutory Provisions, Acts, Rules, Regulations

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Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after utilizing the ITC) and thereafter claim refund of the duty paid on exports. Will this system continue in

Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after utilizing the ITC) and thereafter claim refund of the duty paid on exports. Will this system continue in GST? – Question 20 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 20 – Q 20. Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after

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How will the applicant prove that the principle of unjust enrichment does not apply in his case?

Question 18 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. How will the applicant prove that the principle of unjust enrichment does not apply in his case? Ans. Where the claim of refund is less than ₹ 2 Lakh, a selfdeclaration by the applicant based on the documentary or other evidences available with him, certifying that the incidence of tax has not been passed on to any other person would make him eligible to get refund. However, if the

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Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST?

Question 19 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST? Ans. There is no such provision in the GST law. They will have to procure goods upon payment of tax and claim refund of the unutilized input tax credit in accordance with section 54(3) of the CGST/SGST Act. – Statutory Provisions, Acts, R

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Whether refund can be made before verification of documents?

Question 15 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. Whether refund can be made before verification of documents? Ans. In case of any claim of refund to a registered person on account of zero rated supplies of goods or services or both (other than registered persons as may be notified), 90% refund may be granted on provisional basis before verification subject to such conditions and restrictions as may be prescribed in accordance with sub-

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In case of refund under exports, whether BRC is necessary for granting refund?

Question 16 – Draft-Bills-Reports – Refunds – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 16 – Q 16. In case of refund under exports, whether BRC is necessary for granting refund? Ans. In case of refund on account of export of goods, the refund rules do not prescribe BRC as a necessary document for filing of refund claim. However, for export of services details of BRC is required to be submitted along with the application for refund. – Statutory Provisions, Acts, Rules, Regulations, Tax

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