wfaFAF

Who can be the proper officer to deal with the rectification application filed by the taxpayer to avail the benefit of section 16(5) and 16(6)?

• Joint Commissioner

• Proper officer who passed the original order 

• Deputy Commissioner

• Joint Commissioner (A)

Last date of filling rectification application to avail the benefit of section 16(5) and 16(6)?

• 07-03-2025

• 07-04-2025

• 07-01-2025

• 07-02-2025

Within how many Days/Months returns for the period during which registration was cancelled has to be filed?

• 1 Month

• 30 Days

• 2 Months

• 60 Days

In which form proper officer will upload summary of rectified order in respect of rectification order?

• SPL-07

• DRC-08 or GST APL-04

• SPL-06

• SPL-05

Which section of CGST Act, 2017 is used for issuing notices related to Fraud to assesses ?

• Section 73 

• Section 74

• Section 117

• Section 118

Which form is used to file application under Section 128A(1)(b) ?

• SPL-01

• SPL-02

• SPL-03

• SPL-04

Which formis used to Reject the application made under Section 128A(1)(c) ?

• SPL-04

• SPL-05

• SPL-03

• SPL-07

What is the last date notified for the payment of demands to claim benefits of Section 128A ? 

• 31-03-2025

• 30-11-2024

• 30-11-2025

• 30-06-2025

What is the last date notified U/S 128A for application to cliam benefit of Waiver of interest and penalty?

• 31-03-2025

• 30-11-2024

• 30-11-2025

• 30-06-2025

Waiver of interest or penalty will only be available for tax demand other than that pertaining to demand of erroneous refund.

• correct 

• incorrect