Q. 648 Sir, if a GTA opting for RCM, provide services to a Composition dealer and receives payment from him; in that case whether Composition Dealer would discharge its liability under RCM or the GTA has to pay tax under forward charge? or it is altogether exempt ?

Ans. It is optional for GTA. 

Q. 647 Please share section number regarding refund under GST.

Ans. Section 54 of the CGST Act 2017.

Q. 646 U/S 54 AND RULE 89 REFUND OF EXCESS TAX PAID DURING THE PERIOD CAN BE SO REJECTED BY THE DEPARTMENT IF LIABILITY OF INTEREST NOT PAID FOR THAT PERIOD IF ANY ARISES. PLEASE EXPLAIN WITH JUDGEMENT, IF ANY.

Ans. As per section 54(10) Where any refund is due to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may- (a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law. For judicial pronouncements please follow link mentioned below:- https://taxo.online/judicial-pronouncements-category/?category=546