If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee?
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Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within 6 months? If, say, goods are returned in GST by a buyer after 6 months of sales, will it become taxable in CST or GST?
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Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST?
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Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
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