What is the amount in dispute?
Question 9
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 9. What is the amount in dispute?
Ans. As per explanation to Section 79(6) of MGL, the expression “amount in dispute” shall include-
(i) amount determined under section 46 or 47 or 48 or 51;
(ii) amount payable under rule-of the GST Credit Rules 201…; and
(iii) amount of fee levied or penalty imposed.
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Statute, statutory pr
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