GST Demands and Recovery

The following amounts due cannot be paid through installments,

Maximum number of monthly installments permissible under section 80 is ———-

Which officer/s has the power to grant permission for payment of tax through installment?

Which of the following acts by a person are treated as void when it is done after any amount has become due from him?

What all modes of transfers covered under section 81

When transfer of property would be considered void?

When transfer of property would not be considered void?

Whether any amount payable under this Act by the taxable person is a first charge on his property?

What liabilities can be recovered on account of first charge on the property of such taxable person or such person as per section 82 of the CGST Act,2017?

Whether property of a taxable person be provisionally attached to protect the revenue?

Who is competent authority for passing an order for provisional attachment?

Till what period does the order passed for provisional attachment is valid?

Provisional attachment can be done under section 83:

The Commissioner shall issue a fresh notice to recover the Government dues, if:

When Commissioner is not required to serve fresh notice to recover the Government dues?

Who can issue fresh notice for enhanced demand by appeal, revision of application or other proceedings:

In terms of Rule 142 (7) of the CGST Rules, any rectification of order, in accordance with the provisions of section 161, shall be made by the proper officer in:

Different designations have been prescribed to function as a proper officer on the basis of
———- for issue of notice and demand.

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

Repeat notices can be sent to the assessee on the same grounds on which once a SCN has been issued. Comment.

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 rate of interest that needs to be paid in case of default as per section 73?

What is the rate of penalty for default u/s 74 if the payment has been made after issue of notice?

The notice should be issued at least ———-before me limit of issue of order u/s 23.

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?

Any amount of demand debited in the electronic liability register shall stand ————given by the appellate authority or Appellate Tribunal or Court & the electronic liability register shall be credited accordingly.

Maximum number of monthly installments permissible under section 80 is:

What liabilities can be recovered on account of first charge on the property of such taxable person or such person as per section 82 of the CGST Act, 2017?

When Commissioner is not required to serve fresh notice to recover the Government dues?