Skip to content

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

Under section 11A of the CGST Act, 2017, when may the Government direct that central tax not levied or short-levied need not be paid?

The Government may do so when it is satisfied that a practice was generally prevalent of not levying, or levying a lower amount of, central tax, and it issues a Gazette notification on the recommendation of the GST Council.

  1. AWhen a practice was generally prevalent regarding levy or non-levy of tax, the Government is satisfied, and it acts on the Council's recommendation by notificationCorrect
  2. BWhen the taxpayer files a request on the common portal and the proper officer agrees
  3. CWhen the tax involved is below a prescribed small amount in any case
  4. DWhen the State Government alone recommends it for local supplies

Explanation

Section 11A requires a generally prevalent practice of non-levy or lower levy, the Government's satisfaction, and a notification in the Official Gazette on the Council's recommendation. An individual request or a small amount is not the condition.

Did you get it right without looking?

One question tells you little. A timed set on Overview of Goods and Services Tax shows your real accuracy, how long you take and where you lose marks.

Practise Overview of Goods and Services TaxFree diagnostic mock

More Overview of Goods and Services Tax questions