What about the recovery of the balance amount?
Question 8
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What about the recovery of the balanc
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Can the Department apply to AA for ordering a higher amount of pre-deposit?
Question 7
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Can the
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What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Question 6
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Ans. Full amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of r
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The order passed by Appellate Authority has to be communicated to whom?
Question 5
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. The order passed by Appellate Authority has to be communicated to whom?
Ans. Appellate Authority has to communicate the copy of order to the appellant, respondent and the adjudicating authority with a copy to jurisdictional Commissioner of CGST and SGST / UTGST.
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Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 4
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Ans. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable.
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Whether the appellate authority has any powers to condone the delay in filing appeal?
Question 3
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal?
Ans. Yes. He can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is “sufficient cause” as laid down in the section 107(4).
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What is the time limit to file appeal to Appellate Authority (AA)?
Question 2
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. What is the time limit to file appeal to Appellate Authority (AA)?
Ans. For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed b
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Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Question 1
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
16. Appeals, Review and Revision in GST
Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s) has the right to appeal under Section 107. It must be an ord
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What happens when the estate of a taxable person is under the control of Court of Wards?
Question 21
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 21. What happens when the estate of a taxable person is under the control of Court of Wards?
Ans. Where the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable is under the control of the Court of Wards/ Administrator General / Official Trustee / Receiver o
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What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor?
Question 20
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor?
Ans. Where the business in respect of which any tax is payable is carried on by any guardian / trustee / agent of a minor or other inca
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What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 19
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Ans. Partners of any firm shall jointly and severally be liable for payment of any tax, interest or penalty.
Firm/ partner shall intimate the retirement of any partner to the Commissioner by a notice
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What is the liability of directors of the Company (taxable person) under liquidation?
Question 18
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. What is the liability of directors of the Company (taxable person) under liquidation?
Ans: When any private company is wound up and any tax or other dues determined whether before or after liquidation that remains unrecovered, every person who was a director of the company during the period for which the tax
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What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 17
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation?
Ans. When any company is wound up, every appointed receiver of assets (“Liquidator”) shall give intimation of his appointment to Commissioner within 30 days. On receipt of such intimation Commissioner may notify amount sufficient
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If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Question 16
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Ans. The person, to whom the business is transferred, shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person
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What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
Question 15
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
Ans. The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revi
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Whether the payment of tax dues can be made in installments?
Question 14
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. Whether the payment of tax dues can be made in installments?
Ans. On receipt of any such request, Commissioner/Chief Commissioner may extend the time for payment or allow payment of any amount due under the Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly installments not exc
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What are the modes of recovery of tax available to the proper officer?
Question 13
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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 due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central or a State Government;
d) Distrain any movable or immovabl
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What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Question 12
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Ans. There is no time limit. Notice can be issued on detection of such cases without any time limit.
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In case the person does not deposit tax collected in contravention of Section 76(1), what is the proper course of action to be taken?
Question 11
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. In case the person does not deposit tax collected in contravention of Section 76(1), what is the proper course of action to be taken?
Ans. SCN may be issued and if so, an order shall be passed following Principles of natural justice within one year of date of i
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What happens if a person collects tax from another person but does not deposit the same with Government?
Question 10
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. What happens if a person collects tax from another person but does not deposit the same with Government?
Ans. It is mandatory to pay amount, collected from other person representing tax under this act, to the government. For any such amount not so paid, proper officer may issue SCN for rec
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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
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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 p
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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
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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
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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
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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 s
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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
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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
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Is there any time limit for adjudication the cases?
Question 5
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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(ca
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