Yes, if such goods are liable to tax under GST and the person who has rejected or has not approved the goods, returns it after 6 months (or within the extended period of maximum two months) from the appointed day. In that case tax shall also be payable by the person who has sent the … Read more
No, in such case no deduction of tax at source shall be made under GST.
Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day – section 140(7) of the CGST Act.
No refund of such amount will be made in cash under the existing law – section 142(8)(b) of the CGST Act.
No tax will be payable on such supply of goods/services under GST to the extent the tax is leviable under the existing law – section 142(11).
GST will be payable on such supplies– section 142(10) of the CGST Act.
Any amount found to be refundable as a consequence of revision of any return under the existing law after the appointed day will be refunded in cash in accordance with the provisions of the existing law – section 142(9)(b).
The refund will be made in accordance with the provisions of the existing law only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST – sections 142(6) & 142(7)
Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT/input tax credit or any output tax liability initiated whether before, on or after the appointed day, will be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible … Read more
The pending refund claims will be disposed of in accordance with the provisions of the existing law – section 142(3).