Miscellaneous Provisions – CA Final IDT Study Material is designed strictly as per the latest syllabus and exam pattern.
Miscellaneous Provisions – CA Final IDT Study Material
Question 1.
Explain the provisions relating to rectification of error apparent on the face of record under section 161 of the CGST Act, 2017. [May 2019, Old, 5 Marks]
Answer:
Section 161 of the CGST Act, 2017 :
- Any authority, who has passed /issued
- any order, notice, decision, certificate or any other document,
- may rectify any error
- which is apparent on the face of record, in such documents,
- either
- on its own motion or
- where such error is brought to its notice by any officer appointed under GST law or
- by the affected person.
Limitation Period for rectification:
The rectification of errors which is apparent on the face of record, in such documents,
| can be made | cannot be done |
| ♦ Within a period of three months ♦ From the date of issue of such document. |
♦ after a period of 6 months ♦ From the date of issue of such document. |
No Limitation Period :
- Where rectification is
- purely in the nature of correction of a clerical/arithmetical error,
- arising from any accidental slip/omission,
- then the limitation period does not arise.
Principles of natural justice should be followed by the authority carrying out such rectification, if it adversely affects any person.
Question 2.
What is Anti-profiteering measure?
Answer:
As per section 171 of the CGST Act
- Any reduction in rate of tax on any supply of goods or services or
- the benefit of input tax credit
- shall be passed on to the recipient
- by way of commensurate reduction in prices.
National Anti-profiteering Authority may examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.
Question 3.
What are the duties of National Anti-profiteering Authority enumerated in the CGST Act? [Nov. 2018, 5 Marks]
Answer:
Rule 127 of CGST Rules, 2017
The duties of National Anti-profiteering Authority are as under:
(i) Determination whether tax reduction benefits passed on to recipients :
Determine whether any reduction in the rate of tax on any supply of goods or services or benefit of ITC has been passed on to the recipient by way of commensurate reduction in prices;
(ii) Identification of registered persons who has not passed the benefits:
To identify the registered person who has not passed on the benefit of reduction in the rate of tax on supply of goods or services or the benefit of ITC to the recipient by way of commensurate reduction in prices;
(iii) Passing of relevant order:
To order, –
Reduction in prices;
Return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest @18% from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in Section 57,
- Imposition of penalty as specified in the Act; and
- Cancellation of registration under the Act
(iv) To furnish a perfor-mance report The report is furnished to the Council by the 10th of the close of each quarter.
Examiner’S Comment
In many cases, examinees provided general answers. The duties of National Anti-Profiteering Authority were not amply corroborated by legal provisions.
Functions of Anti-Profiteering Authority
Question 4.
Explain the Power to determine the methodology and procedure of Anti-Profiteering Authority?
Answer:
Rule 126 of CGST Rules, 2017 :
- The Authority may determine
- the methodology and procedure for determination as to
- whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit
- has been passed on
- by the registered person to the recipient
- by way of commensurate reduction in prices.
Question 5.
How shall the GST compliance rating score be determined?
Answer:
As per section 149(2), the GST compliance rating score shall be determined on a scale of ten on the basis of prescribed parameters.
Question 6.
When shall the power to collect statistics be exercised under GST laws?
Answer:
As per section 151, if the Commissioner considers that collection of statistics is necessary for the purpose of better administration of the Act, he may direct that statistics be collected.
Question 7.
“Assessment Proceedings, etc., not to be invalid on certain procedural grounds”. Comment.
Answer:
Section 160(1): Assessment Proceedings, etc. not to be invalid on Procedural Infractions
No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings –
- done, accepted, made, issued, initiated, or
- purported to have been done, accepted, made, issued, initiated
In pursuance of any of the provisions of this Act-
- shall be invalid, or
- deemed to be invalid
Merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law.
SECTION 160(2): Notice etc. Deemed to be valid in certain Circumstances
The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earliest proceedings commenced, continued, or finalized pursuant to such notice, communication or order.