Determination of tax under GST Regime – 10 Questions Answered. This article explains Determination of tax as per Goods & Service Tax Act 2017 (CGST Act 2017). Deep analysis for Determination of tax in GST Regime as per CGST Bill 2017, What is the time limit for issue of order in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court? etc…Here you may also check GST Applicability date, Impact of GST, GST Registration, Updates related to Determination of tax under GST Regime. Lets understand what is the Determination of tax under GST, Applicability of GST in GST Regime, GST rates, its impact on your business and latest updates about GST Act 2017. Now check more details for Determination of tax under GST Regime as per CGST Act 2017…
Determination of tax under GST Regime
Q1. Where the service of Notice or issuance of order is stayed by an order of a Court or Appellate Tribunal, can the period of such stay be excluded in computing the period specified in sub-sections (2) and (10) of section 73 and section 74?
Ans. Yes. The period of stay would be excluded for the computing the time limit for issuance of show cause notice or order under Section 73 and Section 74.
Q2. What happens when the Notice issued under Section 74(1) is held not sustainable by any Appellate Authority or Tribunal or Court for the reason that the charges of fraud or any willful misstatement or suppression of facts to evade tax has not been established?
Ans. The proper officer shall determine the tax payable by such person deeming as if the Notice were issued under section 73(1).
Q3. What is the time limit for issue of order in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court?
Ans. The order shall be issued within 2 years from the date of communication of the said direction.
Q4. Whether opportunity of personal hearing shall be granted to the person chargeable with tax or penalty or any adverse decision without any written request during adjudication proceedings?
Ans. No. An opportunity of personal hearing shall be granted, only if a request is made in writing.
Q5. How many times adjournments can be sought by the person chargeable with tax during the proceedings?
Ans. If sufficient cause is shown by the person chargeable with tax, the proper officer shall grant time and adjourn the hearing on recording reasons in writing. However, the proper officer shall have the power to grant maximum 3 adjournments during the proceedings.
Q6. Whether the amount of tax, interest and penalty demanded in the order can exceed the amount specified in the Notice?
Ans. No. Further, the proper officer shall not have powers to confirm demand on grounds other than the grounds specified in the Notice.
Q7. What happens in cases where Notice is issued but order has not been passed within 3 years (Section 73) or 5 years (Section 74)?
Ans. The adjudication proceedings shall be deemed to be concluded if the order is not issued within the limitation period of 3 years under section 73(10) or 5 years under section 74, as the case may be.
Q8. How to compute period of limitation referred to in section 73(10) or section 74(10) where an issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of the revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision is pending?
Ans. While computing the period of limitation referred to in section 73(10) or section 74(10), the period spent between the date of the decision of the First Appellate Authority / Appellate Tribunal / High Court and the date of the decision of the Appellate Tribunal / the High Court / the Supreme Court as the case may be, shall be excluded.
Q9. Whether penalties under any other provisions of the Act be imposed in respect of adjudication proceedings under section 73 or 74?
Ans. No. Where any penalty is imposed under section 73 or 74, no penalty for the same act or omission shall be imposed on the same person under any other provisions of the Act.
Q10. Whether interest is payable on the tax short paid or not paid even if it is not specified in the order determining the tax liability?
Q11. While filing the return under GST, if any amount of tax or any interest on such tax remains unpaid, whether proper officer shall issue notice for recovering this amount?
Ans. No, proper officer shall not issue any notice for such unpaid tax or unpaid interest on tax. This shall be recovered from such person in accordance with provisions of Section 79.
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