The ruling in brief
Where brick manufacturer under composition scheme exceeded aggregate turnover threshold during year as determined after excluding typographical errors, composition option ceased from date turnover limit was crossed and liability to pay tax at regular rate arose only on supplies made after such date with due credit for composition tax already paid, requiring no interference in figures so determined.
Where assessee composition taxpayer issued invoices without separate GST and department confirmed differential tax after audit, section 10(4) barred separate tax collection so invoices reflected total consideration inclusive of tax, requiring computation of differential tax on cum-tax basis under Rule 35, with benefit extended even if not specifically claimed and differential tax, interest and penalty to be recomputed accordingly
Provisions considered
Section 10, read with section 9, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 6 of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017; Section 15, read with section 10, of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 35 of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.