ERRORS COMMONLY COMMITTED WHILE DISCHARGING TAX LIABILITY

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on-payment of tax. Some of the common errors made while filing the returns are as under: (i) Incorrect classification of goods and services: GST rates vary depending on the classification of goods and services. It has to be ensured from the returns that the supply of goods and services are correctly classified and the tax rate applied for determining the tax payable is correct. (ii) Delayed fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X