TaxTMI 
TaxTMI 
GST paid under protest on imports
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....ST paid under protest on imports<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 23-12-2020 Last Reply Date:- 30-5-2021 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>XYZ imported goods and paid the IGST @ 12% but "STRICTLY UNDER PROTEST" since in their view as per the GST Tariff the rate applicable is IGST @ 5%. The IGST of 12% so paid on imports, they claimed full input tax ....
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....credit of the same. However, while re - selling these goods in the domestic market i.e., trading activity, they charged GST @ 5% in the Tax Invoice which according to them is the correct GST rate. Will this create any problem for XYZ? Reply By Rajagopalan Ranganathan: The Reply: Sir, There is no permission to pay tax under protest under GST Law (CGST, SGST< IGST etc.). If you pay the tax under ....
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....protest I feel the Department will say that you cannot avail the credit till the dispute is settled. If you have paid IGST @12% and the tax leviable when the imported goods are sold at 5% you can utilize the remaining credit to discharge the tax on any other subsequent supply made by you. Reply By MUKUND THAKKAR: The Reply: please refer Explanation giving under notification no 01/2017 dt 28.06.2....
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....017 -CGST which has self explanatory. so according to me if cleared under the rate of 5% may be create a problem for differential payments in future with the penalty and interest. Reply By KASTURI SETHI: The Reply: In FAQ it is mentioned that there is no provision for payment of GST under protest but in my view saving Section 174 of CGST Act covers the provision of 'under protest' also w....
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....hich was available in pre-GST era. High Court Chattisgarh in the case of GTL Infrastructure Ltd. reported as 2020 (37) G.S.T.L. 414 (Chhattisgarh) = 2019 (5) TMI 1812 - CHHATTISGARH HIGH COURT has accepted the payment under protest. To make payment under protest is an integral part of principles of natural justice. Payment of tax under protest is not a hurdle in availing ITC inasmuch as burden of....
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.... proof is cast upon the person who avails ITC (Section 155 of CGST refers.) So such person will have to keep the track of 'under protest'. Reply By Hemanth Kumar: The Reply: May be the option of refund under inverted duty structure can also be explored in case of accumulated ITC. Regards CA Hemanth Kumar Reply By KASTURI SETHI: The Reply: I agree with Sh.Hemant Kumar C.A. The option....
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.... for refund claim under Inverted Duty Structure will be pre-audited/pre-examined. So there will no problem at all later on. Reply By YAGAY andSUN: The Reply: Since matter related to imported goods therefore under the provisions of Customs Laws IGST can be deposited under Protest.<br> Discussion Forum - Knowledge Sharing ....