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demand and recovery under gst

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Mock test in demand and recovery under GST for preparation CA Inter, IPCC, CA Final, CMA Inter, CMA Final, CS executive programme, CS Professional programme Exams and for  GST practitioner & Government and Competitive exams.

Mock test in demand and recovery under gst

Subject :- GST for CA Final

Chapter :- Demands and Recovery – Test 1

Questions :- 30

 

  • GST is payable on a self-assessment basis.
  • If the assessee pays GST on self-assessment correctly then there will not be any problem.
  • If there is any short payment  then the GST authorities will initiate demand and recovery provisions of GST against the assessee.
  • If there is any wrong utilization of input credit, then the GST authorities will initiate demand and recovery provisions of GST against the assessee.

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