π‘¨π’Žπ’π’†π’”π’•π’šΒ π‘Ίπ’„π’‰π’†π’Žπ’†Β π’‡π’π’“Β  π‘°π’π’•π’†π’“π’†π’”π’•Β π’‚π’π’…Β π‘·π’†π’π’‚π’π’•π’šΒ π‘Ύπ’‚π’Šπ’—π’†π’“ vs. π‘Ίπ’Šπ’•π’–π’‚π’•π’Šπ’π’π’”Β π‘Ύπ’‰π’†π’“π’†Β π’•π’‰π’†Β  π‘Ίπ’„π’‰π’†π’Žπ’†Β π‘ͺπ’‚π’Β π‘©π’†Β π‘Όπ’•π’Šπ’π’Šπ’›π’†π’…




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π‘¨π’Žπ’π’†π’”π’•π’šΒ π‘Ίπ’„π’‰π’†π’Žπ’†Β π’‡π’π’“Β π‘°π’π’•π’†π’“π’†π’”π’•Β π’‚π’π’…Β π‘·π’†π’π’‚π’π’•π’šΒ π‘Ύπ’‚π’Šπ’—π’†π’“ vs. π‘Ίπ’Šπ’•π’–π’‚π’•π’Šπ’π’π’”Β π‘Ύπ’‰π’†π’“π’†Β π’•π’‰π’†Β π‘Ίπ’„π’‰π’†π’Žπ’†Β π‘ͺπ’‚π’Β π‘©π’†Β π‘Όπ’•π’Šπ’π’Šπ’›π’†π’…

 

There is n𝐞𝐰π₯𝐲 𝐈𝐧𝐬𝐞𝐫𝐭𝐞𝐝 π’πžπœπ­π’π¨π§ πŸπŸπŸ–π€ 𝐨𝐟 𝐭𝐑𝐞 𝐂𝐆𝐒𝐓 π€πœπ­ and its implication in different situation need to be explored in following cases:

1. When a Show Cause Notice (SCN) is issued under section 73 but no order is passed under section 73(9).

2. When an order is passed under section 73(9), but no order is passed by First Appellate Authority (FAA) under section 107(11) or by the Revisional Authority under section 108(1).

3. When an order is passed under section 107(11) or 108(1), but no order is passed under section 113(1) by the Tribunal.

Let us explore it further.

π‘ͺπ’π’π’…π’Šπ’•π’Šπ’π’π’”Β π’‡π’π’“Β π‘¨π’‘π’‘π’π’Šπ’„π’‚π’ƒπ’Šπ’π’Šπ’•π’š:
1. The scheme is applicable only for proceedings under section 73.

2. Covers the period from 1st July 2017 to 31st March 2020 (could have considered the COVID period and extended by one more year).

π‘·π’‚π’šπ’Žπ’†π’π’•π’‚π’π’…π‘Ύπ’‚π’Šπ’—π’†π’“Β π‘«π’†π’•π’‚π’Šπ’π’”:

The tax must be paid in full before the specified date (53rd GST Council mentioned the date as 31st March 2025, let wait for the notification).

Complete waiver of interest and penalty if the tax is paid before the specified date, and the proceedings are deemed concluded.

π‘Ίπ’‘π’†π’„π’Šπ’‚π’Β π‘ͺπ’π’π’”π’Šπ’…π’†π’“π’‚π’•π’Šπ’π’π’”:

Clarification is needed in cases where SCN is issued only for interest or penalty and will it be covered under this scheme.

If the original notice was issued under section 74, but the FAA, tribunal, or court concludes it is unsustainable, the Proper Officer (PO) will determine the tax under section 73, and such proceedings will also be covered under this scheme.

If any appeal is filed by the department, the taxpayer can opt for this scheme, but after the order is passed by the FAA, tribunal, or court, any additional tax payable if any should be paid within three months from the date of the order.

No refund of interest or penalty if already paid (punishment for being a compliant taxpayer).

The scheme is not applicable for any amount payable due to an erroneous refund.

Any appeal in the FAA, tribunal, or court must be withdrawn.

Once the tax is paid and proceedings are deemed concluded, no further appeal will lie against this matter to the FAA, tribunal, or any court.




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