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Sec 73,74 provision applicable for composite dealer violation of sec 10(2)c)

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Kollipara Sundaraiah

B.com

3026 Points Posted on 28 April 2024

a registered composite scheme dealer inter-state sales transaction amount rs:5 lacs years 19-20,20-21 violation of sec 10(2)(c) sales turnover on normal tax applicable sec 73,74 notice issued by state gst officer
question:
violation of sec 10(2)(c) rule sec 73,74 provision applicable in gst act

Replies (2)

Quick Summary

This discussion clarifies GST provisions for composite dealers engaging in inter-state sales, which is a violation of Section 10(2)(c). It addresses whether penalty provisions under Sections 73 and 74 of the GST Act are applicable in such cases. The consensus is that these penalty sections do indeed apply when a composite dealer makes inter-state sales.