Transcription of SUPPLEMENTARY
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SUPPLEMENTARY
SUPPLEMENTARY PAPER 11 INDIRECT TAXATION (Syllabus 2016) (Applicable for June 2021 & December 2021 Examinations) The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) The Institute of Cost Accountants of India 1 SUPPLEMENTARY_JUNE 2021 & DECEMBER 2021_PAPER - 11 PART I GOODS AND SERVICES TAX The Institute of Cost Accountants of India 2 SUPPLEMENTARY_JUNE 2021 & DECEMBER 2021_PAPER - 11 INPUT TAX CREDIT Restriction on a ailment of ITC, Rule 36(4) of the CGST Rules, 2017: * 1-1-2021, @5% (from 1-1-2020 to 31-12-2020 @10%, from 9-10-2019 to 31-12-2019 Example: Mr. Vijay, a registered supplier, receives 100 invoices (for inward supply of goods/ services) involving GST of Rs.)
2. Cancellation by a GST officer Section 29(2): GST registration of a person or business can be cancelled by a proper GST officer in one of the following cases: If the registered person has violated any of GST provisions or laws. A composition registered person has not filed tax returns for three consecutive quarters.
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