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The Joint Commissioner of SGST/CGST (or a higher officer) may have reasons to believe that in order to evade tax, a person has suppressed any trans...

Penalty If any of the offenses are committed then a penalty will have to be paid under GST. The principles on which these Penalties are based are ...

There are 21 Offenses Under GST. We have mentioned a few here. For the entire list of 21 offenses please go to our main article on Offenses. The ma...

For fraud An offender has to pay a penalty amount of tax evaded/short deducted etc., i.e., 100% penalty, subject to a minimum of Rs. 10,000. Not on...

There are 21 offences under GST. For easy understanding, we have grouped them as- Fake/wrong invoices A taxable person supplies any goods/services...

When a registered dealer who was paying tax under Composition Scheme previously but is a normal tax payer under GST can claim credit of inputs avai...

Transition provisions will apply in cases where the service was received prior to 1st July and the invoices received on or after 1st July. ISD will...

No tax shall be payable in Inputs, semi-finished goods removed for Job Work for carrying certain processes and returned on or after 1st July Condit...

Any claims/appeals pending for the refund on the due amount of CENVAT credit, tax or interest paid before 1st July shall be disposed of according t...

Input tax credit can be claimed by the manufacturer/dealer for those goods received after the appointed day, the tax on which has already been paid...

Every person who is A Registered Dealer and was unregistered under previous law Who was engaged in the manufacture of exempted goods or provisi...

A manufacturer or a service provider who has goods lying in the closing stock on which duty has been paid can also take the credit of the same. The...