Question 9 - What is the amount in dispute? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 9. What is the amount in dispute? Ans. As per explanation to Section 79(6) of MGL, the expression amount in dispute shall include (i) amount determined under section 46 or 47 or 48 or 51; (ii) amount payable under rule-------of the GST Credit Rules 201 ; and (iii) amount of fee levied or penalty imposed.