Recovery by suit or under other law not affected

Recovery of tax payable under provisional assessment

Tax paid by deduction or advance payment

Interest for defaults in furnishing return of income

Interest for defaults in payment of advance tax

Interest for deferment of advance tax

Interest on excess refund

Fee for default in furnishing statements

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1.

Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices–Reg

Clarification on various issue pertaining to GST

Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification – reg.