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♦ GST-Exercise-87 Purchase, storage and resale of copper wire received without invoice 
♦ GST-Exercise-86 Manufacturer dispatching notified goods without the unique identification marking
♦ GST-Exercise-85 Failure to register packing machines used in manufacture of pan masala
♦ GST-Exercise-84 Disposal of and tampering with seized goods left in the owner's custody
♦ GST-Exercise-83 Deletion of Tally entries and backups and substitution of the stock register after search and summons
♦ GST-Exercise-82 Opting for the composition levy by one registration when another registration under the same PAN pays tax under Section 9
♦ GST-Exercise-81 Opting for the composition levy by a manufacturer of ice cream (notified goods)
♦ GST-Exercise-80 Misclassification of outward supply at a lower rate of tax to generate an artificial inverted duty refund
♦ GST-Exercise-79 Refund of accumulated ITC claimed under 'inverted duty structure' where part of the outward supply is nil-rated
♦ GST-Exercise-78 Refund of unutilised ITC claimed for reasons other than zero-rated supplies or inverted duty structure
♦ GST-Exercise-77 Refund claimed where the incidence of tax has been passed on to others (unjust enrichment)
♦ GST-Exercise-76 Refund of unutilised ITC on export of goods where refund of IGST paid on the same supplies is also claimed
♦ GST-Exercise-75 Refund of IGST on export of services claimed after two years from the relevant date and sanctioned in error
♦ GST-Exercise-74 Input tax credit on stock claimed on registration - invGST-Exercise-74 Input tax credit on stock claimed on registration - invoices older than one oices older than one year, goods not held in stock on the stated date and capital goods
♦ GST-Exercise-73 ITC on taxes that are not 'input tax' - Basic Customs Duty, Social Welfare Surcharge and compensation cess taken as integrated tax credit
♦ GST-Exercise-72 Excess and irregular distribution of input tax credit by an Input Service Distributor
♦ GST-Exercise-71 Non-payment of the amount equivalent to input tax credit on stock and capital goods on opting for the composition scheme
♦ GST-Exercise-70 Full input tax credit taken by a non-banking financial company that exercised the 50% option
♦ GST-Exercise-69 ITC taken on plant and machinery on which depreciation has also been claimed on the tax component under the Income-tax Act - Section 16(3)
♦ GST-Exercise-68 Input tax credit taken on documents in employees' names, proforma invoices, delivery challans and invoices bearing a wrong GSTIN
♦ GST-Exercise-67 Discharge of output tax through the electronic credit ledger beyond 99% where monthly taxable supplies exceed Rs.50 lakh
♦ GST-Exercise-66 Payment of tax on reverse charge through the electronic credit ledger instead of cash
♦ GST-Exercise-65 Invoices issued for own supplies by using the GSTIN of another registered person for commission
♦ GST-Exercise-64 Retail supplies without invoice through a hidden 'estimate' mode of the billing software
♦ GST-Exercise-63 Difference between the audited financial statements and the annual return (GSTR-9/9C) of a manufacturer
♦ GST-Exercise-62 Failure by a Sub-Registrar to furnish the information return called for by notice under Section 150(3)
♦ GST-Exercise-61 Tax deducted at source from contractors' bills but not deposited, and FORM GSTR-7 not filed, by a local authority
♦ GST-Exercise-60 Composition dealer fails to pay the composition tax and to furnish CMP-08 for three quarters and GSTR-4 - Sections 10
♦ GST-Exercise-59 Failure to furnish the annual return and the reconciliation statement by the due date, despite a notice under Section 46
♦ GST-Exercise-58 Failure to furnish GSTR-3B/GSTR-1 for six months despite notice under Section 46
♦ GST-Exercise-57 Failure to apply for amendment of registration for an additional place of business (no tax effect)
♦ GST-Exercise-56 Transfer of a business as a going concern to a newly formed firm that carries on under the transferor's GSTIN without registration
♦ GST-Exercise-55 Commission agent supplying goods on behalf of two principals without registration
♦ GST-Exercise-54 Supply of online information and database access or retrieval (OIDAR) services from outside India to non-taxable online recipients
♦ GST-Exercise-53 Supply of goods at an exhibition in India by a non-resident taxable person (foreign supplier) without obtaining registration
♦ GST-Exercise-52 Supply of goods at a trade exhibition in another State by a casual taxable person without obtaining registration
♦ GST-Exercise-51 Splitting one goods business into three names to stay below the Rs.40 lakh registration threshold
♦ GST-Exercise-50 Non-display of registration certificate and GSTIN by a small shop
♦ GST-Exercise-49 Availment of input tax credit of over Rs.6 crore on invoices of non-existent suppliers
♦ GST-Exercise-48 Inputs sent to job worker and not received back within one year
♦ GST-Exercise-47 Stock transfers to own branches in other States without tax invoice and without payment of IGST
♦ GST-Exercise-46 Failure to reverse input tax credit on goods lost, stolen etc.
♦ GST-Exercise-45 Cancellation of registration on closure of business
♦ GST-Exercise-44 Sale of used plant and machinery on which input tax credit was taken
♦ GST-Exercise-43 Input tax credit availed twice on the same invoices and partly utilised
♦ GST-Exercise-42 Failure of a public sector undertaking to deduct tax at source on payments to contractors
♦ GST-Exercise-41 Failure of an e-commerce operator to collect tax at source from a group of sellers
♦ GST-Exercise-40 Availment of ITC on invoices without supply arranged by a CA-GST Practitioner
♦ GST-Exercise-39 Reduction of output tax through credit notes issued after 30th November following the F.Y.
♦ GST-Exercise-38 Issue of manual B2B invoices without Invoice Reference Number by a manufacturer whose aggregate turnover exceeds Rs.5 Crore
♦ GST-Exercise-37 Intermediary (buying agent) services wrongly treated as export of services under LUT
♦ GST-Exercise-36 Excess refund under inverted duty structure - input services and capital goods wrongly included in Net ITC
♦ GST-Exercise-35 Goods exported but sale proceeds not realised within the FEMA period
♦ GST-Exercise-34 Fraudulent refund of IGST on exports - shipping bills for goods not exported and for inflated values
♦ GST-Exercise-33 Tax collected from customers but not paid to the Government
♦ GST-Exercise-32 Non-maintenance and non-production of books, non-compliance with summons and obstruction of inspection
♦ GST-Exercise-31 Unregistered supplier of goods selling inter-State through an e-commerce operator, without registration
♦ GST-Exercise-30 Registration obtained on a forged rent agreement for non-existent premises
♦ GST-Exercise-29 Continuing in the composition scheme after making inter-State supplies and crossing the turnover limit
♦ GST-Exercise-28 Composition taxpayer issuing tax invoices and collecting GST from customers and conceling turnover
♦ GST-Exercise-27 Minor errors in transit documents (vehicle number in Part B, e-way bill expired by a few hours)
♦ GST-Exercise-26 Excess stock and shortage found at the godown during inspection
♦ GST-Exercise-25 Same invoice and e-way bill used for three trucks
♦ GST-Exercise-24 Goods found in excess of the quantity in invoice and e-way bill
♦ GST-Exercise-23 Goods transported without an e-way bill - Detention
♦ GST-Exercise-22 Non-payment of integrated tax on reverse charge basis on import of software licence and IT support service
♦ GST-Exercise-21 Non-payment of tax on reverse charge basis on services of advocates
♦ GST-Exercise-20 Non-payment of tax on reverse charge basis on services of Goods Transport Agencies
♦ GST-Exercise-19 Wrongful claim of exemption under the education entry for housekeeping services
♦ GST-Exercise-18 Short payment of tax by classifying sugar boiled confectionery and jelly candies
♦ GST-Exercise-17 Tax payable shown in the annual return (GSTR-9) in excess of tax paid through GSTR-3B
♦ GST-Exercise-16 Under-reporting of outward supplies detected from e-way bill data
♦ GST-Exercise-15 Mismatch between outward supplies in GSTR-1 and GSTR-3B -reconciliation
♦ GST-Exercise-14 Suppression of turnover detected in search - parallel Tally books etc.
♦ GST-Exercise-13 Undervaluation of supplies of tiles - cash received over and above the invoice value
♦ GST-Exercise-12 Availing input tax credit on invoices of the previous year after the 30th November cut-off
♦ GST-Exercise-11 Failure to reverse input tax credit where the receipent has not paid the supplier within 180 days
♦ GST-Exercise-10 Failure to reverse input tax credit attributable to exempt supplies on common inputs
♦ GST-Exercise-09 Availing input tax credit on construction of a warehouse and civil structures on own account
♦ GST-Exercise-08 Availing input tax credit on motor cars, outdoor catering, club membership and iterms for personal consumption
♦ GST-Exercise-07 Input tax credit claimed in GSTR-3B in excess of the credit communicated in GSTR-2B
♦ GST-Exercise-06 Input tax credit on purchases from a supplier who did not pay the tax
♦ GST-Exercise-05 Circular trading of invoices among three entities without supply of goods
♦ GST-Exercise-04 Issue of invoices without supply and passing on of input tax credit by a dummy proprietorship
♦ GST-Exercise-03 Availment and utilisation of input tax credit on Invoices of non-existent suppliers
♦ GST-Exercise-02 Supply of taxable services without obtaining GST Registration
♦ GST-Exercise-01 Conducting business without obtaining GST registration