Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Legal Aspects of Business Goods and Services Tax (GST)
What is the correct sequence of distribution of amount realised under section 154 of CGST rules?
A. Appropriated against the administrative cost of the recovery process.
B. Appropriated against any other amount due from defaulter under the Act or IGST Act, 2017.
C. Appropriated against the amount due to be recovered from defaulter.
D. Balance amount, if any shall be refunded to the defaulter.
1
A, B, D, C
2
A, C, B, D
3
C, A, B, D
4
C, B, A, D