https://www.taxtmi.com/article/detailed?id=13460 Whether amounts billed as donations by a charitable trust operating a marriage hall are taxable consideration under GST, focusing on valuation of receipts (including advances, reimbursements and embedded tax) and the applicability of the cum tax valuation method. The summary addresses late registration after departmental inspection, when post inspection tax payments qualify as voluntary, and when anti evasion provisions for suppression, wilful misstatement or fraud and attendant penalties may be invoked, as well as appropriation of previously paid sums and penalty distinctions between registered and unregistered entities. en-us Mon, 03 Feb 2025 10:40:03 +0530 Mon, 03 Feb 2025 10:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13460 Whether amounts billed as donations by a charitable trust operating a marriage hall are taxable consideration under GST, focusing on valuation of receipts (including advances, reimbursements and embedded tax) and the applicability of the cum tax valuation method. The summary addresses late registration after departmental inspection, when post inspection tax payments qualify as voluntary, and when anti evasion provisions for suppression, wilful misstatement or fraud and attendant penalties may be invoked, as well as appropriation of previously paid sums and penalty distinctions between registered and unregistered entities. Articles Goods and Services Tax - GST Mon, 03 Feb 2025 10:40:03 +0530 https://www.taxtmi.com/article/detailed?id=13460