GST clarification on government sales, delayed return penalties, valuation, TDS scope, and debit note tax rates Supply by Government departments of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to an unregistered person is a taxable supply under GST, and the concerned department must obtain registration and pay GST subject to the registration provisions. Delayed filing of FORM GSTR-3B does not attract penalty under section 73(11) where tax and interest have already been paid late; a general penalty under section 125 may still be imposed after due process. For post-appointed-day price revisions of pre-GST supplies, debit notes and credit notes are taxed at GST rates, and TCS is included in taxable value under section 15(2).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST clarification on government sales, delayed return penalties, valuation, TDS scope, and debit note tax rates
Supply by Government departments of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to an unregistered person is a taxable supply under GST, and the concerned department must obtain registration and pay GST subject to the registration provisions. Delayed filing of FORM GSTR-3B does not attract penalty under section 73(11) where tax and interest have already been paid late; a general penalty under section 125 may still be imposed after due process. For post-appointed-day price revisions of pre-GST supplies, debit notes and credit notes are taxed at GST rates, and TCS is included in taxable value under section 15(2).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
