https://www.taxtmi.com/article/detailed?id=17150 GST liability depends on an underlying transaction qualifying as supply under Section 7 before the charging provision in Section 9 can apply. Levy includes assessment, computation, collection and recovery, and statutory machinery incorporated by reference or prescribed through rules may enforce a valid charge but cannot create one. Ledger entries, financial statements, return mismatches and accounting provisions do not independently prove taxable supply. Procedural, documentation and jurisdictional mechanisms remain consequential to the establishment of an actual supply. en-us Mon, 10 Aug 2026 08:38:41 +0530 Mon, 10 Aug 2026 08:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17150 GST liability depends on an underlying transaction qualifying as supply under Section 7 before the charging provision in Section 9 can apply. Levy includes assessment, computation, collection and recovery, and statutory machinery incorporated by reference or prescribed through rules may enforce a valid charge but cannot create one. Ledger entries, financial statements, return mismatches and accounting provisions do not independently prove taxable supply. Procedural, documentation and jurisdictional mechanisms remain consequential to the establishment of an actual supply. Articles Goods and Services Tax - GST Mon, 10 Aug 2026 08:38:41 +0530 https://www.taxtmi.com/article/detailed?id=17150