Answers By Expert: Advocate C.B.Thakar
  Section 15 of CGST Act and discounts
Sir, In case of vehicle sales by the automobile dealers, they issue some discounts to the customers by way of a credit note after issuing the initial invoice. Whether these discounts can be reduced for the purposes of determining taxable value as per section 15 of CGST Act, 2017 as it is a post sale transaction? Please clarify.


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  Time limit U/S 16(4) of GST
Section 16(4) of  CGST Act Prescribes time limit for claiming the ITC. Many matters have gone to High court challenging the constitutional validity of this sub section.Bombay High have also admited such matters. Few of them are - DN wind System (I) pvt Ltd WPST /27887/2022 and Meta Tiles Pvt Ltd and otheres WPT 12338(original) 2021. The Business Audit for the period 2017-18 and 2018-2019  has been taken up by depatment wherein they propose to disallow the above crdit. As matter is pending in various courts, can assessee reqest for keeping the proceedding in abyance till matter is decided? Please…


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  cash sales vs 269ST
Can AO ask any details of sales in cash below limits u/s 269ST ? any case law


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  FY 2017-18- GST Refund
Hi, We have claimed GST Refund for FY 2017-18 in January 2020. Refund got processed. However during the GST Audit, officer is claiming to reject the refund and claim back amount. Is there any case laws to support the refund claim, providing mere delay in claim subject to meeting other refund claims should not be reason for rejecting refund.   Thank you in advance. Look forward to hear from you at the earliest.    


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  GST , firm , partner , stock in trade , capital asset
What are the implications under GST if a partner of a firm receives stock in trade/raw material/ finished goods/ work in progress from the firm?   Similarly, what are the implications under GST if a partner of a firm receives Capital Assets from the Firm?


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  compensation -taxation
The dispute of extra area work was finally setteled throu arbitration award pertaning to pre GST period , now. Some compensation and interest was awarded by Arbitrator. On this GST is payable or VAT/ Service Tax/ excise is payable under old regim. ? It seems that this amount received is not covered by section 142(2)(a) as price of good or services are not revised upward . But dispute of extra area work is now settled. If VAT /service tax/ Excise is payabe, how to pay same as Return of those period cannot be filed now On above Interst income tax…


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  What is the GST rate on Development and other charges
GST rate on development charges or infrastructure charges collected by builder from customer. If its part of agreement value can it be at 1% or 5%


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  Sucession of business to Legal heir and GST
Assessee was carrying business's of readymade garments as proprietor for many years. On 27th March 2022, assessee expired. As on the date of his death and as on 31.03.2022, there was closing stock of goods of Worth Rs. 700000 and unutilised input credit available of Rs. 58000/- . He was survived by his widow and minor child one Son and one daughter. As per the advice of tax consultant,  wife has obtained the fresh registration under GST and continued the business. GST number of old proprietor is still not cancelled  and no sale of cl stock is made. Issues: 1.…


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  Amendment of the GST Law to apply for Clubs and Associations
Apropos of the Question and Answer @ https://itatonline.org/digest/qa/is-collection-of-gst-by-mc-of-housing-associations-not-highly-objectionable-hence-to-be-stopped/ STATES have the power to levy GST on ‘supply of goods’ ; whereas the CENTRE ‘s power  is restricted to levy tax only on ‘supply of services’ . As such, the 2020-21 GST Law Amendment, according to a view, rightly canvassed so, in so far as it imposes GST Levy on Clubs and Associations, by a deeming provision, cannot become effective  in any State unless and until there is an independent Notification issued by that State . Premised so, the point of grave doubt is, besides the applicable MUTUALITY PRINCIPLE ,- whether…


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