https://www.taxtmi.com/circulars?id=69669 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). en-us Mon, 31 Dec 2018 00:00:00 +0530 Tue, 21 Apr 2026 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69669 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). Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69669