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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 15 = Demands and Recovery Chapters List This

Demands and Recovery - FAQ on GST (2nd Edition) dated 31.3.2017

Chapter: 15
Demands and Recovery
Question 1	:	Which are the applicable sections 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	:	What if person chargeable with tax, pays the amount along with interest before issue of show cause notice under section 73?
Question 3	:	If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case?
Question 4	:	What is the relevant date for issue of Show Cause Notice?
Question 5	:	Is there any time limit for adjudication the cases?
Question 6	:	Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstatement, who pays the amount of demand along-with interest before issue of notice?
Question 7	:	If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 8	:	In case a notice is adjudicated under Section 74 and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Question 9	:	What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections?
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 76(1), what is the proper course of action to be taken?
Question 12	:	What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Question 13	:	What are the modes of recovery of tax available to the proper officer?
Question 14	:	Whether the payment of tax dues can be made in installments?
Question 15	:	What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
Question 16	:	If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Question 17	:	What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 18	:	What is the liability of directors of the Company (taxable person) under liquidation?
Question 19	:	What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 20	:	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 21	:	What happens when the estate of a taxable person is under the control of Court of Wards?

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