Demands & Appeal under GST, Rules for Demands & Appeals Under GST Act. Find Complete details for Demands & Appeal under Goods and Service Tax Act. Check Provisions related to Demands & Appeal under GST. In this article we provide Details Analysis for Demand Under GST, Appeals Under GST, Details for Appellate Tribunal etc. Now scroll down below n check more details for "Demands & Appeal under GST, Rules for Demands & Appeals" Recently we provide complete details for GST Registration, GST Login Procedure, GST Rates 2018, GST Return Online Process, GST Refund Details, HSN Code List etc...
Demands & Appeal under GST
Demand Under GSTIn the GST regime Proper Officer is empowered to issue show cause notice to seek recovery of any tax not paid or short paid or erroneously refunded or input tax Wwrongly availed or utilized The Provisions Prescribed under GST Act for demand and recovery of tax are similar to existing Provisions under Customs, Excise and Service Tax.. The provisions relating to conclusion of proceedings before preferring an appeal is detailed out as below:
- Not paid or short paid the tax;
- Received the erroneous refund;
- Wrongly availed or utilized input tax credit;
- As per the ascertainment of the notice or;
- As per the ascertainment of the proper officer; and the same shall be intimated to the proper officer after receipt of which the officer shall not serve any notice / statement to the extent of such payment. There can be no further proceedings with regard to tax and penalty so paid.
Appeals under GST
- Amount of tax, interest, fine, fee & penalty, as is admitted, in full; and
- pre-deposit of sum equal to 10% of remaining amount of tax in dispute.