That statements recorded under Section 70 cannot be used as evidence in adjudication proceedings, only in prosecution proceedings before a court. under which section this is written pls explain

DGGI has conducted investigation under section 67(2) regarding fake invoices. Summons under section 70 was issued and statement was taken. the allegation is of fake ITC that I am selling only invoices without supply of goods. as an evidence they are telling us that truck has not passed the toll and no other evidence is provided. Is the action of department correct?

ABC Pvt Ltd made local supplies of goods and exported technical services. The exports were made with payment of tax, and the tax was paid entirely through Input Tax Credit (ITC). As per the GSTR-2A, all available ITC pertains to inputs, with no ITC related to input services or capital goods. In this scenario, is ABC Pvt Ltd eligible for a GST refund? Pls give logic

my registration is suspended by the officer alleging that I have claimed ineligible ITC. whether the action of officer is justified. what is the view of GST council ?

my registration is suspended by the officer alleging that I have claimed ineligible ITC. whether the action of officer is justified. how to defend the case and what are the provisions of suspension of the registration.

In the case of a multi-state service provider with a centralized billing system registered under GST in one state (say, Maharashtra), if services are rendered pan India through a network of contractual freelancers and virtual offices (no physical establishment in other states), and input services such as cloud hosting, legal advice, and SaaS subscriptions are consumed across multiple projects, how can the entity determine the eligibility, allocation, and apportionment of Input Tax Credit (ITC) under Rule 42 and Rule 43 of the CGST Rules 2017, especially when input services are used for both taxable, exempt, and export supplies, and whether cross utilization of ITC across states without physical registration creates compliance risk under the concept of ‘distinct persons’ as per Section 25(4) of the CGST Act?

I am accounting firm who provides services related to accounts and tax. all over India both offline and online. I have officer in India but do not have any physical place of business in other states. My ATO exceeds Rs. 20 Lakhs. Whether I require registration in every state or in a single state where my office is located?

I am accounting firm who provides services related to accounts and tax. I am providing this services to all my clients who are located in india and outside India. presently my ATO is Rs. 18 Lakhs. Whether I require registration?

the officer demanded late fees of Rs. 10,000, however i paid vide DRC 03 in tax head instead of late fees head. officer is refusing to appropriate it. what is the solution

How to distribute RCM credit in case of ISD registration

which sections, rules, notifications and circulars should i study for ISD implementation of my client

A taxpayer issues invoices but is not issuing duplicate and triplicate invoices for B2C taxable supply of goods exceeding Rs. 5,000. under which section penalty may be levied and what should be the quantum of penalty. check section 122 and S 125 and then decide

A taxpayer issues invoices but is not issuing duplicate and triplicate invoices for B2C taxable supply of goods exceeding Rs. 5,000. under which section penalty may be levied and what should be the quantum of penalty.

, a taxpayer not issuing triplicate invoices for B2C taxable supply of goods exceeding Rs. 5,000 would be in violation of Rule 48(1) of the CGST Rules. This is a procedural lapse and could potentially lead to penalties under the GST law. under which section penalty may be levied and what should be the quantum of penalty.

in case of b2c taxable supply of only goods exceeding Rs. 5,000 tax payer do not issue triplicate invoices. is there any violation of rule 48 or any other rule

in case of b2c taxable supply tax payer do not issue triplicate invoices. is there any violation of rule 48 or any other rule

a tax payer to whom e invoice is mandatory also supplies exempted goods for which it issues Bill of supply. But this bill of supply is not in triplicate. is there any violation of rule 48 or any other rule

The tax payer is trader in taxable goods and exempted goods (supply of seeds). his aggregate turnover exceeds Rs. 25 crore. He maintains all his accounts in a tally an accounting software. As per seed act of government of india he is also require to maintain manual invoice book. that manual invoice does not comply with GST law. the officer is alleging that there is a violation of Rule 48 in a sense that triplicate copies are not being maintained. is the contention of officer correct?

The tax payer is trader in taxable goods and exempted goods (supply of seeds). his aggregate turnover exceeds Rs. 25 crore. He maintains all his accounts in a tally an accounting software. As per seed act of government of india he is also require to maintain manual invoice book. that manual invoice does not comply with GST law. the officer is alleging there is a violation of Rule 48. is the contention of officer correct?

ASMT 10 received dated 23.08.2024 and duly replied vide ASMT 11 dated 20.09.2024. Then DRC 01 was issued 11.11.2024 after a gap of 2 months. Reply to DRC 01 was submitted vide DRC 06 dated 11.12.2024. however there is a instruction that ASMT 12 has to be issued within 30 days of receipt of reply in ASMT 11. and if the officer do not issue ASMT 12 within 30 days of ASMT 11 then it will be deemed that officer is satisfied with the reply. Can DRC 01 be issued after ASMT 10 and that to after a gap of 2 months?

ASMT 10 received dated 23.08.2024 and duly replied vide ASMT 11 dated 20.09.2024. Then DRC 01 was issued 11.11.2024 after a gap of 2 months. Reply to DRC 01 was submitted vide DRC 06 dated 11.12.2024. Can DRC 01 be issued after ASMT 10 and that to after a gap of 2 months?