Q. violation of rule 10(2)(c) sec 73,74 notice applicable for composite dealer

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Question added Apr 26 Goods and Services Tax (GST) By Kollipara sundaraiah , Others, PONNUR
sir,

A composite dealer notice issued from state gst officer violation of  rule 10(2)(C) not eligible inter-state transactions for composite scheme dealer e-waybills generated outward supply transactions years:19-20,20-21 turnover rs:10,41,360/- tax and penality   demand raised in notice  sec 73,74 in gst act.

Doubt:

sec 73,74 provisions applicable for composite scheme dealers.

1 Answer

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answered May 6 By CA PRAVEEN SHARMA 9871530610, CA, LL.B, DELHI

While Sections 73 and 74 of the CGST Act, 2017, are applicable to all taxpayers, including those under the composition scheme, the specific circumstances of each case determine the applicability of these sections.

Regards, CA. Praveen Sharma

www.linkedin.com/in/capraveensh

+91-9871530610

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