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CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax

Under Section 11A of the CGST Act, 2017, who is empowered to direct that central tax not levied or short-levied as a result of a generally prevalent practice need not be paid?

The Government may do so by notification in the Official Gazette, acting on the recommendation of the GST Council. The power is not given to proper officers, appellate authorities or taxpayers, and it applies to supplies where tax was not levied or was short-levied under a prevalent practice.

  1. AThe Government, by notification in the Official Gazette on the recommendation of the GST CouncilCorrect
  2. BThe jurisdictional proper officer, by a written order in each case
  3. CThe Appellate Authority, while deciding an appeal
  4. DThe registered person, by a self-declaration filed in the return

Explanation

Section 11A allows the Government, if satisfied about a generally prevalent practice, to direct by Official Gazette notification, on the Council's recommendation, that the tax need not be paid. A proper officer, appellate authority or taxpayer has no such power under this section, so the other options are wrong.

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