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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, who is empowered to direct that central tax not levied or short-levied because of a generally prevalent practice need not be paid?

The Government grants the relief, acting on the recommendation of the GST Council and issuing a notification in the Official Gazette. The Council merely recommends, and neither a proper officer's order nor an appellate decision can grant relief under Section 11A.

  1. AThe Government, by notification in the Official Gazette, on the recommendation of the GST CouncilCorrect
  2. BThe proper officer, by an order passed after issuing a show cause notice
  3. CThe Appellate Authority, on an appeal filed by the taxpayer
  4. DThe GST Council, by a resolution passed without any notification

Explanation

Section 11A says the Government, if satisfied about a prevalent practice, may on the Council's recommendation direct by notification in the Official Gazette that the tax shall not be required to be paid. The Council only recommends; a resolution alone does not give effect to the relief, so the last option is wrong.

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