{"id":15788,"date":"2018-12-31T18:33:23","date_gmt":"2018-12-31T13:03:23","guid":{"rendered":""},"modified":"2018-12-31T18:33:23","modified_gmt":"2018-12-31T13:03:23","slug":"clarifications-on-gst-for-government-sales-penalties-u-s-73-11-and-tax-rates-for-credit-debit-notes","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15788","title":{"rendered":"Clarifications on GST for government sales, penalties u\/s 73(11), and tax rates for credit\/debit notes."},"content":{"rendered":"<p>Clarifications on GST for government sales, penalties u\/s 73(11), and tax rates for credit\/debit notes.<br \/>Circulars<br \/>GST<br \/>Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u\/s 73(11) of the CGST Act; rate of tax in case of debit notes \/ credit notes issued u\/s 142(2) of the CGST Act; applicability of notification No. 50\/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods)<br<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=43625\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Clarifications on GST for government sales, penalties u\/s 73(11), and tax rates for credit\/debit notes.CircularsGSTClarification on certain issues (sale by government departments to unregistered person; leviability of penalty u\/s 73(11) of the CGST Act; rate of tax in case of debit notes \/ credit notes issued u\/s 142(2) of the CGST Act; applicability of notification &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15788\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Clarifications on GST for government sales, penalties u\/s 73(11), and tax rates for credit\/debit notes.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15788","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15788"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15788\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}