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