Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of penalty under sub-section (3) of Section 129 of GST Act - In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST - If the officer finds that the amount has been correctly shown as IGST in the monthly returns filed for the month of July 2022, notwithstanding the issuance of Ext.P13 order, the officer shall consider whether the mistake committed by the petitioner can be penalized by imposing a minor penalty. - HC
Levy of penalty under sub-section (3) of Section 129 of GST Act - In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST - If the officer finds that the amount has been correctly shown as IGST in the monthly returns filed for the month of July 2022, notwithstanding the issuance of Ext.P13 order, the officer shall consider whether the mistake committed by the petitioner can be penalized by imposing a minor penalty. - HC
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