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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 15 = Demands and Recovery Chapters List This

Demands and Recovery - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 15
Demands and Recovery
Question 1	:	Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?
Question 2	:	Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51A?
Question 3	:	If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 4	:	What is the relevant date for issue of Show Cause Notice under Section 51A/B?
Question 5	:	Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?
Question 6	:	Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B?
Question 7	:	If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 8	:	In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Question 9	:	What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?
Question 10	:	What happens if a person collects tax from another person but does not deposit the same with Government?
Question 11	:	In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?
Question 12	:	Is there any time limit to issue notice in cases under Section 52- tax collected but not paid?
Question 13	:	What are the modes of recovery of tax available to the proper officer?
Question 14	:	Can the proper officer allow payment of tax dues in installments?
Question 15	:	What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Question 16	:	If a person liable to pay tax has certain tax liability and in the meantime he transfers his business to another person, what happens to the existing tax liability?
Question 17	:	What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 18	:	What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 19	:	What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?
Question 20	:	What happens when the estate of a taxable person is under the control of Court of Wards?

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