demand and recovery under gst

What is the time limit for issue of order in case of fraud, misstatement or suppression?

What is the time limit for issue of order in case of other than fraud, misstatement or suppression?

Is it obligatory on the part of the Department to take on record the assessee’s representation during adjudication and issue of order?

What is the maximum amount of demand for which the officer can issue an order under section 73 in case of other than fraud, misstatement or suppression?

What is the maximum amount of demand for which the officer can issue an order under section 74 in case fraud, misstatement or suppression?

What is the prescribed monetary limit of Central Tax for Superintendent of Central Tax for issuance of show cause notices and orders under Section 73 and 74?

What is the prescribed monetary limit of Integrated Tax for Superintendent of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?

What is the prescribed monetary limit of Central Tax for Deputy or Assistant Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74?

What is the prescribed monetary limit of Integrated Tax for Deputy or Assistant Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?

What is the prescribed monetary limit of Central Tax for Additional or Joint Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74?

What is the prescribed monetary limit of Integrated Tax for Additional or Joint Commissioner of Central Tax for issuance of show cause notices and orders under Section 73 and 74 read with Section 20 of the IGST Act?

Where the service of Notice or issuance of order is stayed by a Court order, can the period of such stay be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or in sub-sections (2) and (10) of section 74?

What is the maximum number of times a hearing can be adjourned?

Whether the amount of tax, interest and penalty demanded in the order can exceed the amount specified in the Notice?

Whether penalties under any other provisions of the Act be imposed in respect of adjudication proceedings under section 73 or 74?

What is the time limit for issue of order in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court, from the date of communication of the said direction?

Whether interest is payable on the tax short paid or not paid even if it is not specified in the order determining the tax liability?

Any amount of tax collected shall be deposited to the credit of the Central or State Government:

Is there any time limit for issue of notice under section 76 in cases where tax collected but not paid?

Within how many years should the proper officer issue an order from the date of issue of notice?

Whether the person who has borne the incidence of amount apply for refund of surplus left after adjustment towards tax collected but not paid under section 76?

In case the person does not deposit tax, collected in contravention of Section 76, is the same recoverable with interest?

What happens if a taxable person has paid CGST & SGST or, as the case may be, CGST & UTGST (in SGST / UTGST Act) on a transaction considered by him to be an intra-state supply but which is subsequently held to be an inter-state supply?

What happens if a taxable person has paid IGST (in IGST Act) on a transaction considered by him to be an inter-state supply but which is subsequently held to be an intra-state supply?

Whether a taxable person who has paid IGST on a transaction considered by him to be an inter-state supply, but which is subsequently held to be an intra-state supply is required to pay interest?

Whether a taxable person who has paid CGST& SGST or, as the case may be, CGST & UTGST on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply is required to pay interest?

The time limit for payment of tax demand is ………………from the date of service of the order

If it is expedient in the interest of the revenue, can the proper officer after recording reasons in writing, require a taxable person to make payment of tax demand within shorter period as may be specified by him?

Recovery of amount payable by a defaulter can be made from:

After how many days, the proper officer may cause the sale of distressed property?