Gst

Central

State

Concerned department

Both a and b E. All a, b and c

118

120

122

115 E. 129

Yes

After usage of such capital goods

After capitalizing in books of Accounts

None of the above

Physical verification of business premises is a discretionary power of proper officer.

If additional information for registration asked by the proper officer is not submitted within specified time.

If certificate of registration is obtained on misrepresentation of facts.

If photograph of the business premise is not uploaded in the common portal within specified time.

When the buyer and seller are not related and price is not the sole consideration

When the buyer and seller are related or price is not the sole consideration

It can never be rejected

When the goods are sold at very low margins

The supplier fails to issue an invoice

The supplier is unregistered

The goods or services received notified for tax on reverse charge basis

All of the above

Yes

No

Yes, with prior approval of the Central Government

Yes, subject to prior approval of the GST Council

1993

1996

1999

2000 E. 2002

Yes

nan

nan

nan

12%

20%

28%

18%