What happens if an e-way bill is not generated? In India, the E-way bill is an electronic document required for the movement of goods, as specified under the Goods and Services Tax (GST) regime. It is generated on the GST portal when goods are transported, and it contains key details about the consignment, such as […]
Can an e-way bill be modified once generated? Yes, an e-way bill can be modified after it has been generated, but certain conditions and limitations apply. The ability to modify or update the e-way bill is governed by the provisions under the GST E-way Bill Rules, 2018 and the CGST Act, 2017. Here’s a detailed
What are the penalties for e-way bill violations? In India, e-way bill violations are penalized under the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act). Here are the details: 1. Relevant Provisions and Penalties Under the CGST Act, 2017: Section
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How does the e-way bill integrate with GST? The e-way bill system is a critical part of the Goods and Services Tax (GST) framework in India. It ensures transparency and accountability in the movement of goods across states and within states while preventing tax evasion. The integration of the e-way bill with GST is governed
How are GST refunds claimed? GST refunds in India are governed by provisions in the Central Goods and Services Tax Act, 2017 (CGST Act) and Rules framed under the Act. Refunds are issued to taxpayers to prevent undue accumulation of taxes and to provide relief in cases like exports, excess payments, or zero-rated supplies. 1.
What is the time limit for claiming a GST refund? Under the Central Goods and Services Tax (CGST) Act, 2017, the time limit for claiming a GST refund is two years from the “relevant date.” This provision ensures that taxpayers submit their refund claims within a reasonable period to maintain compliance with GST laws. Relevant
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What is the process of appealing against a GST decision? The Goods and Services Tax (GST) Act, 2017, provides a structured framework for taxpayers to appeal against decisions or orders passed by GST authorities. The appellate mechanism ensures fairness and accountability in tax administration. Relevant Provisions in the GST Act Steps in the GST Appeals
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What are the grounds for GST refund claims? Grounds for GST Refund Claims in India Under the Goods and Services Tax (GST) regime, taxpayers can claim refunds for excess taxes paid, input tax credit (ITC) accumulation, or other specific circumstances. The refund process is governed by Section 54 of the CGST Act, 2017, and accompanying
How is the GST appeal process structured? The Goods and Services Tax (GST) appeal process in India allows taxpayers to contest decisions or orders passed by GST authorities. The structure is designed to ensure fairness and provide multiple levels of review, governed by specific provisions under the CGST Act, 2017 and related rules. Legal Framework
How is an unjustified tax demand challenged? An unjustified tax demand under GST or any tax law can be contested through established mechanisms provided under the CGST Act, 2017, and the Indian Constitution. Taxpayers can challenge such demands by appealing to higher authorities or courts, emphasizing procedural errors, lack of evidence, or wrongful application of
