Venkata Rao Tirupathi ., In re
Date: July 12, 2019
Subject Matter
AAR cannot determine on the issue of applicability of interest in the context of payment done under one Head i.e., Head of Cess instead of the other i.e., under the Head of CGST
Summary
1. Whether section 77(2) of the CGST Act, 2017 is squarely applicable to section 9 of the GST compensation cess Act, 2017 (Compensation to States) in terms of payment of tax in a wrong head. 2. Whether interest is payable from the date of payme…
1. The present application has been filed by M/s Venkata Rao Tirupathi, registered under the Goods and Services Tax U/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively). 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a sp…