Ques: 885: A party late debited the tax through Credit ledger. what is interest payable if he had sufficient balance in credit ledger

Ans: In case credit taken without having the balance then interest @18% is applicable 

Ques:884 : A PARTY FILED REFUND AND DEFICIENCY MEMO WAS ISSUED. SUBSEQUENTLY THEY FILED FRESH APPLICATION AFTER REMOVING DISCREPENCIES. BUT THE REFUND BECAME TIME BARRED. IS THE TIME OF FILING ORIGINAL APPLICATION IS TO BE CONSIDERED AS INCLUSIVE IN CONSIDERING THE TWO YEARS TIME PERIOD FROM RELEVANT DATE?

Ans: There are many judgement is Taxo.online that original refund application will be treated as within time limit even if deficiency were removed later on notice by department. Pls use those judgments from www.taxo.online 

Ques: 883: Whether GST is chargeable at 5% if a tour operator, raises invoice for Air ticket with visa cost?

Ans: One of the condition to charge GST @ 5% is “the bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation”. In present case, accommodation charges are missing therefore the supply is not eligible for 5% GST rate.