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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Levy of GST - cheques Bounce Charges - The bounce charges are ...

GST

August 2, 2019

Levy of GST - cheques Bounce Charges - The bounce charges are recovered by the appellant for tolerating the act of delay and it is nothing but consideration u/s 2(31) - further the “bounce charges” in the present case are not covered in the interest meant for the purpose of the exemption and thereby not entitled for the exemption under Notification No. 12/2017 - will attract GST

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