Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Denial of benefit u/s 115BAA of reduced rate of tax... TaxTMI Rejecting registration u/s 12A(1)(ac)(iii) - name... TaxTMI Validity of reopening of assessment u/s 147 -... TaxTMI Penalty proceedings u/s. 271(1)(b) - non-compliance... TaxTMI Penalty proceedings u/s 270A - under reporting of... TaxTMI Levy of penalty u/s 271(1)(c) - The Tribunal found... TaxTMI Validity of assessment orders - The High court... TaxTMI Calculation of Tax Liability based on subsequent... TaxTMI Ex-parte order - Quantification of Liability -... TaxTMI Levy of penalty - the e-way bill had expired one... TaxTMI Validity of Service of notice u/s 74(5) instead of... TaxTMI Cancellation of GST Registration - Legal Validity... TaxTMI Control of income-tax authorities - U/s 118 -... TaxTMI Securities and Exchange Board of India (Investment... TaxTMI Securities and Exchange Board of India (Research... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 11 Concept of Input Service Distributor in GST This

← Previous Next →

Question 6 - What are the provisions for recovery of excess/ wrongly distributed credit by ISD? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter 11

Concept of Input Service Distributor in GST

Contents

Q 6. What are the provisions for recovery of excess/ wrongly distributed credit by ISD?

Ans. Sections 18(1) and 18(2) provide for recovery of excess/wrongly distributed credit by initiating action against the ISD itself or against the recipient of credit so distributed under section 51 of the Model GST Law.

← Previous Next →

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG

F: Penalty under Section 73(1) of CGST Act, 2017

F: Section 17(2) Rule 42

F: Refund of IGST Charged and collected from Foreign Customer on Export o...

F: sales Against 0.1% GST- if export not done within 90 Days

C: Nomination for Mutual Fund Unit Holders – exemption for jointly held folios

C: Ease of doing business- Fund manager for Mutual fund schemes investing...

N: Reporting Entities notified for Aadhaar authentication service of the ...

A: Supreme Court orders about alleged bogus capital gains on alleged penn...

N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....

H: Scope of SCN - impugned order proceeds on a completely different basis...

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

H: Determination of time limit for filing of Appeal before the Appellate ...

H: Violation of principles of natural justice -cryptic order - Considerin...

H: Extinguishment of liability as per order of NCLT - challenge to order ...

H: Garnishee order - long delay of about more than a year in filing these...

N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...

H: Exemption supply or not - services of leasing of the land for industri...

H: Classification of service - Supply of services including transportatio...

H: Classification of goods - paper cups - The Authority determined that d...

H: Supply of Goods or services - Sale of Demo Cars - Reimbursement of Los...

H: Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo ca...

H: Taxable supply or not - Entry fee collected from the visitors/ devotee...

H: Retrospective cancellation of GST registration - The show cause notice...

H: Stay of demand - The High Court acknowledged that the grant of stay is...

H: Revision u/s 263 - scrutiny assessment was completed on the return of ...

H: Levy of penalty u/s 271C - Period of limitation - Failure to deduct TD...

A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...

A: How to Decode the Form 16A Password for TDS on Non-Salary Income

A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...

↑Top