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DEMAND UNDER MODEL GST LAW

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 23-11-2016 - Chapter XIV of the Model Goods and Services Tax Act, 2016 (Act for short) provides for the demands and recovery of tax. When a demand can be raised by the Government? The tax is payable on self assessment basis. If the assessee pays the tax on self assessment correctly there will be no problem. If there is any short payment or wrong availment of credit then the Department will initiate action against the assessee to .....

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wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts - Section 51A; Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts -Section 51B. Determination of tax under Section 51A In this case the procedure of determination of tax is as follows- The proper officer shall serve notice on the person chargeable wit .....

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Instead he may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered in the preceding para; The service of such statement shall be deemed to be service of notice on such person subject to the condition that the grounds relied upon for such tax periods are the same as are mentioned in the earlier notice; If the person on whom notice is issued, pays the amount of tax .....

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nterest within 30 days of the receipt of the show cause notice, no penalty shall be payable and all proceedings in respect of the said tax shall be deemed to be concluded; If the tax is not paid by the person as stated above and he submits his representation before the proper officer, the proper officer shall, after considering the representation, determine the amount of tax, interest and a penalty not exceeding 10% of tax or ₹ 10,000/- whichever is higher, due from such person and issue a .....

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rson chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made or who has wrongly availed or utilized input tax credit, by reason of fraud or any willful mis statement or suppression of facts to evade tax, requiring him to show cause why he should not pay the amount specified in the notice along with interest payable and a penalty equivalent to the tax specified in the notice; If there is a continuation of default as stated abo .....

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e proper officer before the issue of show cause notice and inform the proper officer in writing of such payment; The proper officer on receipt of such information shall not serve any notice or statement; If the proper officer is of the opinion that the amount paid falls short of the amount actually payable, he shall proceed to issue the notice in respect of such amount which falls short of the amount actually payable; If a person pays the tax along with interest and a penalty equivalent to 25% o .....

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annual return for the year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates or, as the case may be, within 5 years from the date of erroneous refund; If the person pays the tax along with interest payable and a penalty equivalent to 50% of the such tax within 30 days of the date of communication of the order, all proceedings in respect of the said tax shall be deemed to be concluded. General provisions relating to demand of tax Section 51C prescrib .....

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ssued, the proper officer shall determine the tax payable by such person for the period of three years, deeming as if the notice were issued under Section 51A; An opportunity of personal hearing shall be granted where a request is received in writing from the person; The proper officer shall, if sufficient cause is shown by the taxable person, grant time, from time to time, and adjourn the hearing for reasons to be recorded in writing; No such adjournment shall be granted more than 3 times to a .....

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rt paid or not paid shall be payable whether or not specified in the order determining the tax liability; The adjudication proceedings shall be deemed to be concluded if the order is not issued within three years or as the case may be within five years; The above said provisions shall be application to the recovery of interest which has not been paid or partly paid or erroneously refunded. Tax collected but not deposited with the Central or a State Government Section 52(1) provides that every pe .....

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unt as specified in the notice should not be paid by him to the credit of the Central or a State Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him. Section 51(3) provides that the proper officer shall, after considering the representation, if any, made by the person, determine the amount due from such person and thereupon such person shall pay the amount so determined; Section 51(4) provides that the person shall, in addition to the paying .....

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