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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Profiteering - Auric City Homes - Construction of flats - ...

GST

March 7, 2019

Profiteering - Auric City Homes - Construction of flats - Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus realized more price from them than he was entitled to collect and has also compelled them to pay more GST - they are liable to penalty.

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