Indirect Tax Laws - May 2025

BBV Ltd. of Nagpur, registered under GST in the State of Maharashtra, is 14 engaged in providing following types of outward supplies : (i) Manufacture of taxable product ‘D’ (ii) Service of hiring of trucks (iii) Services on which tax payable under reverse charge (iv) Other supplies M/s BBV Ltd. has provided the following details related to the outward supplies for the month of October, 2024 : S. No. Particulars Amount (®) @ Export of product ‘D’ with payment of…

JLM & Sons, a partnership firm, is registered under GST at § Bengaluru in the State of Karnataka. It has provided the following information related to the month of October, 2024 : S. No. Particulars Amount (®) (¢)) Amount charged fr composite supply of 8,50,000 goods and services by way of milling of wheat into wheat flour, along with fortification to Tamil Nadu Government for distribution of such wheat flour under Public Distribution System (PDS) in Tamil Nadu. (The value…

(a) Determine the ‘place of supply’ along with explaining the. correct 5 provision of law for the following independent cases : (@) Mr. Prakash Kumar (unregistered person under GST law) is a resident of Surat, Gujarat. He places an order on ‘E-SHOPPE’ (an e-commerce platform) for supply of laptop, which is to be. delivered to his sister Ms. Ridhima at Mumbai, Maharashtra. Mr, Prakash, while placing the order on the above e-commerce platform, provides the billing address of his residence…

(a) M/s XYZ, registered in the State of Maharashtra under GST, made the 5 following supplies during the last week of October 2024. Considering the below mentioned independent supplies your advice is sought with appropriate reasoning for applicability of TDS provisions on the supplies made by XYZ along with quantification of the amount of TDS, if applicable. Value of supply is exclusive of GST unless otherwise stated. The applicable rate of GST on outward supplies made is CGST 9%, SGST…

(a) Mr. X,a registered person under GST, issued invoice without actual 5 supply, of goods for taxable value amounting to % 20 crore. Central GST authority issued a show cause notice under section 74 by demanding following : CGST'& SGST 18% — %3.60 crore Penalty u/s 74 amounting to 100% of tax due - %3.60 crore Interest @ 18% per annum ‘i ; ETX2 P.T.O. (14) You are required to answer the following : (i) Can the amount of tax…

State the power and procedure of Authority:forAdvance Ruling (AAR) and Appellate Authority for Advance Ruling: (AMAAR) with reference to section 105 and 106 of CGST Act, 2017. Write short note on the ‘Assessment of Non-filer of returns’ under section 62 of the CGST Act, 2017. Under what circumstances, special. audit under section 66 of the CGST ACT, 2017 may be directed? Is-the-special-audit provision“applicable even if the accounts of the registeredpersom/aave already: been audited under any other provisions of the GST…