Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Input tax credit claimed in Form GSTR-3B is not denied merely because it is absent from Form GSTR-2A, which operated as a facilitative mechanism during the relevant period; the claimant must nevertheless prove statutory credit conditions, including supplier tax payment. Section 35(6) applies only to goods not accounted for, so verified reconciliation of e-way bills with invoices and ledger entries prevents a demand based on deemed outward supplies. Interest on wrongly availed credit arises only on utilisation, determined where the electronic credit ledger balance falls below that credit; pre-notice tax payment without interest bars notice and penalty. Sales-return credit notes can reduce taxable value and output tax liability subject to statutory conditions, and non-reporting in Form GSTR-1 is a compliance lapse rather than an independent tax liability.
Input tax credit claimed in Form GSTR-3B is not denied merely because it is absent from Form GSTR-2A, which operated as a facilitative mechanism during the relevant period; the claimant must nevertheless prove statutory credit conditions, including supplier tax payment. Section 35(6) applies only to goods not accounted for, so verified reconciliation of e-way bills with invoices and ledger entries prevents a demand based on deemed outward supplies. Interest on wrongly availed credit arises only on utilisation, determined where the electronic credit ledger balance falls below that credit; pre-notice tax payment without interest bars notice and penalty. Sales-return credit notes can reduce taxable value and output tax liability subject to statutory conditions, and non-reporting in Form GSTR-1 is a compliance lapse rather than an independent tax liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
