GST Day

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Across
  1. 1. Covers penalties in case of tax evasion with fraud.
  2. 4. Supplies eligible for refund even though taxed at 0%.
  3. 8. Governs eligibility and conditions for taking Input Tax Credit.
  4. 10. ITC disallowed under Section 17(5).
  5. 11. Reverse payment mechanism used for notified goods/services.
  6. 12. National appellate forum for GST-related appeals.
  7. 13. System of cash, credit, and liability under GST.
  8. 18. Mandatory for businesses with turnover over ₹5 crore from FY 2023–24.
  9. 20. Remedy available against GST adjudication orders.
  10. 22. Determines IGST or CGST+SGST applicability.
  11. 24. Constitutional body that recommends tax rates and laws.
Down
  1. 2. Treated as inter-state and zero-rated supply.
  2. 3. Issued to reduce tax liability in case of sales return or discounts.
  3. 5. Reconciliation statement certified by a CA or CMA.
  4. 6. Structure where tax on inputs is higher than outputs.
  5. 7. Supplies to this zone are treated as zero-rated.
  6. 9. Processing goods on behalf of the principal under GST.
  7. 14. Document required for movement of goods over ₹50,000.
  8. 15. Summary return with outward, inward, and payment details.
  9. 16. Lists key exempt services under GST.
  10. 17. International goods classification used for tax rates.
  11. 18. Supply not subject to GST, such as education or health services.
  12. 19. Entity that distributes ITC for input services among units.
  13. 21. Scheme for small taxpayers with turnover below ₹1.5 crore.
  14. 23. Basis for threshold, scheme eligibility, and audit requirements.
  15. 24. The technology backbone of GST compliance and filings.