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Showing 1 to 20 of 23 Results
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Issue Id: 121078
Interest on non-compliance with Rule 86B
A taxpayer did not comply with Rule 86B during FY 2022-23 and discharged 100% of output tax liability through eligible ITC instead of paying the ... Read Full Issue
Goods and Services Tax - GST
Author
Date 21 Aug 2026
Replies 5 Replies
Views 429 Views
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Issue Id: 121037
Query regarding Rule 86B - Pay and Claim Refund or Contest the Demand?
Dear Experts, I seek your valuable opinion on the following issue concerning Rule 86B of the CGST Rules. Facts: An ASMT-10 (Scrutiny ... Read Full Issue
Goods and Services Tax - GST
Author
Date 21 Jul 2026
Replies 5 Replies
Views 645 Views
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Issue Id: 121033
Whether GST Registration is Mandatory for a Person Exclusively Engaged in Export of Services Exceeding the Threshold Limit - Applicability of Section 23 of the CGST Act
A person located in India is engaged exclusively in the export of services to a client located outside India. The services qualify as "export of ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Jul 2026
Replies 4 Replies
Views 660 Views
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Issue Id: 121015
Allowability of Exemption under Section 10(14)(i) under the New Tax Regime
Is the exemption under Section 10(14)(i) of the Income-tax Act, 1961 allowable under the new tax regime?
Income Tax
Author
Date 11 Jul 2026
Replies 1 Reply
Views 1480 Views
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Issue Id: 121014
Interpretation of Rule 86B - Whether
Dear Experts, I seek your views on the interpretation of clause (a) of the first proviso to Rule 86B of the CGST Rules, 2017. Clause (a) ... Read Full Issue
Goods and Services Tax - GST
Author
Date 11 Jul 2026
Replies 7 Replies
Views 329 Views
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Issue Id: 120964
Applicability of First Proviso or Second Proviso to Section 107(11) in Departmental Appeal
 Respected Experts, A SCN under Section 73 was issued alleging excess ITC availment for FY 2017-18 and FY 2019-20 due to GSTR-3B vs GSTR-2A ... Read Full Issue
Goods and Services Tax - GST
Author
Date 15 Jun 2026
Replies 6 Replies
Views 1043 Views
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Issue Id: 120948
Payment of Pre-deposit for tribunal in case of offline order
I seek your guidance on the following issue: The Department has filed an appeal under Section 107(2) of the CGST Act, and the order has been ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Jun 2026
Replies 15 Replies
Views 3593 Views
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Issue Id: 120870
GST Appeal - Impugned Order & Respondent before Tribunal
Under the provisions of the Central Goods and Services Tax Act, 2017, I seek clarification on the correct procedural position in the following ... Read Full Issue
Goods and Services Tax - GST
Author
Date 15 Apr 2026
Replies 4 Replies
Views 965 Views
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Issue Id: 120864
Request for PDF - CBDT Guideline F.No.299/10/2022-Dir(Inv.III)/611 dated 01/08/2022
I am trying to locate the PDF copy of the guideline issued by CBDT bearing reference F.No.299/10/2022-Dir(Inv.III)/611 dated 01/08/2022. However, I ... Read Full Issue
Income Tax
Author
Date 10 Apr 2026
Replies 1 Reply
Views 642 Views
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Issue Id: 120832
Treatment of Unutilised ITC at the Time of GST Registration Cancellation
At the time of cancellation of GST registration, after discharging the liability as required under Section 29(5) of the CGST Act, a balance of ITC ... Read Full Issue
Goods and Services Tax - GST
Author
Date 23 Mar 2026
Replies 8 Replies
Views 812 Views
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Issue Id: 120781
Availability of ITC on Construction of Building for Letting Out
After the judgment of the Hon'ble Supreme Court in the case of Safari Retreats Private Limited - 2024 (10) TMI 286 - Supreme Court and the ... Read Full Issue
Goods and Services Tax - GST
Author
Date 27 Feb 2026
Replies 22 Replies
Views 5553 Views
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Issue Id: 120711
Applicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer
Whether a State GST officer is legally empowered to block Input Tax Credit under Rule 86A in a case where the taxpayer is administratively assigned ... Read Full Issue
Goods and Services Tax - GST
Author
Date 12 Jan 2026
Replies 2 Replies
Views 464 Views
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Issue Id: 120656
Requirement of CESS reversal on sale of capital goods
In the case of sale of fixed assets (capital goods) on which Compensation Cess has been availed, whether the Compensation Cess payable is required to ... Read Full Issue
Goods and Services Tax - GST
Author
Date 16 Dec 2025
Replies 5 Replies
Views 712 Views
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Issue Id: 120576
Refund of tax paid on non-compliance of rule 86B
A taxpayer paid entire output tax liability through ITC. During scrutiny, it was found that Rule 86B applied, requiring part payment in cash. The ... Read Full Issue
Goods and Services Tax - GST
Author
Date 31 Oct 2025
Replies 9 Replies
Views 1678 Views
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Issue Id: 120470
Can the appellate authority increase tax liability beyond the disputed amount
An appeal has been filed by the department under section 107(2) of the CGST Act. In Form APL-03, the disputed amount was mentioned as INR 1,68,073, ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Sep 2025
Replies 4 Replies
Views 635 Views
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Issue Id: 120404
Cess to be considered in the time of sale of capital goods
A) If an authorised dealer sells a demo car on which input tax credit (including Compensation Cess) was availed, then at the time of sale under ... Read Full Issue
Goods and Services Tax - GST
Author
Date 29 Aug 2025
Replies 3 Replies
Views 947 Views
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Issue Id: 120261
Department audit under section 65
Can a GST department audit under Section 65 be undertaken by officers from a different city, if both cities fall under the same commissionerate ?
Goods and Services Tax - GST
Author
Date 17 Jul 2025
Replies 2 Replies
Views 807 Views
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Issue Id: 120185
Time limit for filing of appeal
Dear All, I have received an order (DRC-07) on 17.02.2025. The time limit for filing an appeal under Section 107 is 3 months, with an additional 1 ... Read Full Issue
Goods and Services Tax - GST
Author
Date 27 Jun 2025
Replies 1 Reply
Views 2220 Views
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Issue Id: 120060
Wrong Payment of tax
During search and sezuire the concerned officer had determined a liability which was paid by the taxpayer through DRC-03. Later we got to know that ... Read Full Issue
Goods and Services Tax - GST
Author
Date 27 May 2025
Replies 3 Replies
Views 1430 Views
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Issue Id: 120039
ITC availed after time limit prescribed as per section 16(4)
GSTR 3B for the FY 2020-21 was filed on 31 March 2022. Now department is raising concern over availment of ITC as the same has been availed beyond ... Read Full Issue
Goods and Services Tax - GST
Author
Date 22 May 2025
Replies 5 Replies
Views 8227 Views
8 Replies on 6 Issues
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Issue Id: 120832
Treatment of Unutilised ITC at the Time of GST Registration Cancellation
At the time of cancellation of GST registration, after discharging the liability as required under Section 29(5) of the CGST Act, a balance of ITC ... Read Full Issue
Goods and Services Tax - GST
Author
Date 23 Mar 2026
Replies 1 Reply
Views 812 Views
Like 1 Bookmark
Issue Id: 120781
Availability of ITC on Construction of Building for Letting Out
After the judgment of the Hon'ble Supreme Court in the case of Safari Retreats Private Limited - 2024 (10) TMI 286 - Supreme Court and the ... Read Full Issue
Goods and Services Tax - GST
Author
Date 27 Feb 2026
Replies 3 Replies
Views 5553 Views
Like 0 Bookmark
Issue Id: 120576
Refund of tax paid on non-compliance of rule 86B
A taxpayer paid entire output tax liability through ITC. During scrutiny, it was found that Rule 86B applied, requiring part payment in cash. The ... Read Full Issue
Goods and Services Tax - GST
Author
Date 31 Oct 2025
Replies 1 Reply
Views 1678 Views
Like 0 Bookmark
Issue Id: 120470
Can the appellate authority increase tax liability beyond the disputed amount
An appeal has been filed by the department under section 107(2) of the CGST Act. In Form APL-03, the disputed amount was mentioned as INR 1,68,073, ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Sep 2025
Replies 1 Reply
Views 635 Views
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Issue Id: 119838
Input tax credit on swimming pool
Hello, Will ITC be available on construction of swimming pool in hotel or Water Park
Goods and Services Tax - GST
Author
Date 07 Apr 2025
Replies 1 Reply
Views 2749 Views
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Issue Id: 119501
Availment of ITC
Registration got cancelled on 30 September, 2021 (Effective from same date) on account of non filing of monthly returns for the FY 2020-21. The said ... Read Full Issue
Goods and Services Tax - GST
Author
Date 04 Jan 2025
Replies 1 Reply
Views 3349 Views
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vaibhav agrawal
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July 2021