alleryStart learning →Where an exemption has been granted absolutely, what must the registered supplier not do?
AIssue any tax invoice
BCharge above effective rate
CFile any periodic return
DMake any export supply
Answer & Solution
Correct answer: B. Charge above effective rate
The Explanation to section 11 bars the supplier from collecting tax above the effective rate.
Keep practising Levy and Collection of Tax
Browse all Levy and Collection of Tax questions for CA Inter, or explore more Taxation topics.
Related questions
On which date was the sunset for new anti-profiteering complaints set?Anti-profiteering under GST was established through which section of the CGST Act?What does the Revenue Neutral Rate (RNR) represent?Who headed the committee set up to design a GST model under Prime Minister Vajpayee?What indirect tax reform did V. P. Singh begin in 1986?States were assured compensation for GST revenue loss for how many years?Who presides over the GST Council?Which of these is outside GST and taxed separately?