Book 1 - Goods and Services Tax Acts |
1
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The Central Goods and Services Tax Act, 2017 |
2
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Chapter I - Preliminary |
2
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| Section 1 Short title, extent and commencement |
2
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| Section 2 Definitions |
2
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Chapter II - Administration |
15
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| Section 3 Officers under this Act |
15
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| Section 4 Appointment of officers |
16
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| Section 5 Powers of officers |
16
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| Section 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
16
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Chapter III - Levy and Collection of Tax |
17
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| Section 7 Scope of supply |
17
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| Section 8 Tax liability on composite and mixed supplies |
18
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| Section 9 Levy and collection |
18
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| Section 10 Composition levy |
19
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| Section 11 Power to exemption from tax |
22
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Chapter IV - Time and Value of Supply |
23
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| Section 12 Time of supply of goods |
23
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| Section 13 Time of supply of services |
24
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| Section 14 Change in rate of tax in respect of supply of goods or services |
25
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| Section 15 Value of taxable supply |
26
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Chapter V - Input Tax Credit |
28
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| Section 16 Eligibility and conditions for taking input tax credit |
28
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| Section 17 Apportionment of credit and blocked credit |
30
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| Section 18 Availability of credit in special circumstances |
33
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| Section 19 Taking input tax credit in respect of inputs and capital goods sent for job work |
34
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| Section 20 Manner of distribution of credit by Input Service Distributor |
35
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| Section 21 Manner of recovery of credit distributed in excess |
37
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Chapter VI - Registration |
37
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| Section 22 Persons liable for registration |
37
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| Section 23 Persons not liable for registration |
38
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| Section 24 Compulsory registration in certain cases |
38
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| Section 25 Procedure for registration |
39
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| Section 26 Deemed registration |
42
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| Section 27 Special provisions relating to casual taxable person and non-resident taxable person. |
42
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| Section 28 Amendment of registration |
43
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| Section 29 Cancellation [or suspension] of registration |
43
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| Section 30 Revocation of cancellation of registration |
45
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Chapter VII - Tax Invoice, Credit and Debit Notes |
46
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| Section 31 Tax invoice. |
46
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| Section 31A Facility of digital payment to recipient |
48
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| Section 32 Prohibition of unauthorised collection of tax. |
48
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| Section 33 Amount of tax to be indicated in tax invoice and other documents |
48
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| Section 34 Credit and debit notes |
49
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Chapter VIII - Accounts and Records |
50
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| Section 35 Accounts and other records |
50
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| Section 36 Period of retention of accounts |
51
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Chapter IX - Returns |
51
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| Section 37 Furnishing details of outward supplies |
51
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| Section 38 Furnishing details of inward supplies |
52
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| Section 39 Furnishing of returns |
53
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| Section 40 First return |
56
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| Section 41 Claim of input tax credit and provisional acceptance thereof |
56
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| Section 42 Matching, reversal and reclaim of input tax credit |
56
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| Section 43 Matching, reversal and reclaim of reduction in output tax liability |
57
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| Section 43A Procedure for furnishing return and availing input tax credit |
59
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| Section 44 Annual return |
60
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| Section 45 Final return |
61
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| Section 46 Notice to return defaulters |
61
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| Section 47 Levy of late fee |
61
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| Section 48 Goods and services tax practitioners |
61
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Chapter X - Payment of Tax |
62
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| Section 49 Payment of tax, interest, penalty and other amounts |
62
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| Section 49A Utilisation of input tax credit subject to certain conditions |
64
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| Section 49B Order of utilisation of input tax credit |
64
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| Section 50 Interest on delayed payment of tax |
64
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| Section 51 Tax deduction at source |
65
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| Section 52 Collection of tax at source |
66
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| Section 53 Transfer of input tax credit |
69
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| Section 53A Transfer of certain amounts |
69
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Chapter XI - Refunds |
69
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| Section 54 Refund of tax. |
69
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| Section 55 Refund in certain cases |
73
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| Section 56 Interest on delayed refunds |
74
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| Section 57 Consumer Welfare Fund. |
74
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| Section 58 Utilisation of Fund |
74
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Chapter XII - Assessment |
75
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| Section 59 Self-assessment |
75
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| Section 60 Provisional assessment |
75
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| Section 61 Scrutiny of returns |
75
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| Section 62 Assessment of non-filers of returns |
76
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| Section 63 Assessment of unregistered persons |
76
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| Section 64 Summary assessment in certain special cases |
76
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Chapter XIII - Audit |
77
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| Section 65 Audit by tax authorities |
77
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| Section 66 Special audit |
78
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Chapter XIV - Inspection, Search, Seizure and Arrest |
79
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| Section 67 Power of inspection, search and seizure |
79
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| Section 68 Inspection of goods in movement |
81
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| Section 69 Power to arrest |
81
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| Section 70 Power to summon persons to give evidence and produce documents |
81
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| Section 71 Access to business premises |
82
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| Section 72 Officers to assist proper officers |
82
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Chapter XV - Demands and Recovery |
83
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| Section 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts |
83
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| Section 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts |
84
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| Section 75 General provisions relating to determination of tax |
86
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| Section 76 Tax collected but not paid to Government |
87
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| Section 77 Tax wrongfully collected and paid to Central Government or State Government |
88
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| Section 78 Initiation of recovery proceedings |
88
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| Section 79 Recovery of tax |
89
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| Section 80 Payment of tax and other amount in instalments |
91
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| Section 81 Transfer of property to be void in certain cases |
91
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| Section 82 Tax to be first charge on property |
91
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| Section 83 Provisional attachment to protect revenue in certain cases |
91
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| Section 84 Continuation and validation of certain recovery proceedings |
92
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Chapter XVI - Liability to Pay in Certain Cases |
92
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| Section 85 Liability in case of transfer of business |
92
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| Section 86 Liability of agent and principal |
93
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| Section 87 Liability in case of amalgamation or merger of companies |
93
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| Section 88 Liability in case of company in liquidation |
93
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| Section 89 Liability of directors of private company |
94
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| Section 90 Liability of partners of firm to pay tax |
94
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| Section 91 Liability of guardians, trustees, etc. |
94
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| Section 92 Liability of Court of Wards, etc. |
95
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| Section 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases |
95
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| Section 94 Liability in other cases |
96
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Chapter XVII - Advance Ruling |
97
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| Section 95 Definitions |
97
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| Section 96 Authority for advance ruling |
97
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| Section 97 Application for advance ruling |
97
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| Section 98 Procedure on receipt of application |
98
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| Section 99 Appellate Authority for Advance Ruling |
99
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| Section 100 Appeal to Appellate Authority |
99
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| Section 101 Orders of Appellate Authority |
99
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| Section 101A Constitution of National Appellate Authority for Advance Ruling |
99
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| Section 101B Appeal to National Appellate Authority |
102
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| Section 101C Order of National Appellate Authority |
102
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| Section 102 Rectification of advance ruling |
103
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| Section 103 Applicability of advance ruling |
103
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| Section 104 Advance ruling to be void in certain circumstances |
104
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| Section 105 Powers of Authority, Appellate Authority and National Appellate Authority |
104
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| Section 106 Procedure of Authority, Appellate Authority and National Appellate Authority |
105
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Chapter XVIII - Appeals and Revision |
105
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| Section 107 Appeals to Appellate Authority |
105
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| Section 108 Powers of Revisional Authority |
107
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| Section 109 Constitution of Appellate Tribunal and Benches thereof |
108
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| Section 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. |
110
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| Section 111 Procedure before Appellate Tribunal |
113
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| Section 112 Appeals to Appellate Tribunal. |
114
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| Section 113 Orders of Appellate Tribunal |
115
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| Section 114 Financial and administrative powers of President |
116
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| Section 115 Interest on refund of amount paid for admission of appeal |
116
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| Section 116 Appearance by authorised representative |
117
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| Section 117 Appeal to High Court |
118
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| Section 118 Appeal to Supreme Court |
119
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| Section 119 Sums due to be paid notwithstanding appeal, etc. |
119
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| Section 120 Appeal not to be filed in certain cases |
119
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| Section 121 Non-appealable decisions and orders |
120
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Chapter XIX - Offences and Penalties |
120
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| Section 122 Penalty for certain offences |
120
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| Section 123 Penalty for failure to furnish information return |
122
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| Section 124 Fine for failure to furnish statistics |
123
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| Section 125 General penalty |
123
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| Section 126 General disciplines related to penalty |
123
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| Section 127 Power to impose penalty in certain cases |
124
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| Section 128 Power to waive penalty or fee or both |
124
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| Section 129 Detention, seizure and release of goods and conveyances in transit |
124
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| Section 130 Confiscation of goods or conveyances and levy of penalty |
126
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| Section 131 Confiscation or penalty not to interfere with other punishments |
127
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| Section 132 Punishment for certain offences |
127
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| Section 133 Liability of officers and certain other persons |
129
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| Section 134 Cognizance of offences |
129
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| Section 135 Presumption of culpable mental state |
130
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| Section 136 Relevancy of statements under certain circumstances |
130
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| Section 137 Offences by companies |
130
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| Section 138 Compounding of offences |
131
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Chapter XX - Transitional Provisions |
132
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| Section 139 Migration of existing taxpayers |
132
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| Section 140 Transitional arrangements for input tax credit |
132
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| Section 141 Transitional provisions relating to job work |
137
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| Section 142 Miscellaneous transitional provisions |
138
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Chapter XXI - Miscellaneous |
142
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| Section 143 Job work procedure |
142
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| Section 144 Presumption as to documents in certain cases |
143
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| Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence |
143
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| Section 146 Common Portal |
144
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| Section 147 Deemed exports |
144
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| Section 148 Special procedure for certain processes |
144
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| Section 149 Goods and services tax compliance rating |
145
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| Section 150 Obligation to furnish information return |
145
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| Section 151 Power to call for information |
146
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| Section 152 Bar on disclosure of information |
147
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| Section 153 Taking assistance from an expert |
147
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| Section 154 Power to take samples |
147
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| Section 155 Burden of proof |
147
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| Section 156 Persons deemed to be public servants |
147
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| Section 157 Protection of action taken under this Act |
147
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| Section 158 Disclosure of information by a public servant |
148
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| Section 159 Publication of information in respect of persons in certain cases |
149
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| Section 160 Assessment proceedings, etc., not to be invalid on certain grounds |
149
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| Section 161 Rectification of errors apparent on the face of record |
150
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| Section 162 Bar on jurisdiction of civil courts |
150
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| Section 163 Levy of fee |
150
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| Section 164 Power of Government to make rules |
150
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| Section 165 Power to make regulations |
151
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| Section 166 Laying of rules, regulations and notifications. |
151
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| Section 167 Delegation of powers |
151
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| Section 168 Power to issue instructions or directions |
151
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| Section 168A Power of Government to extend time limit in special circumstances. |
152
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| Section 169 Service of notice in certain circumstances |
152
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| Section 170 Rounding off of tax, etc. |
153
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| Section 171 Anti-profiteering measure |
153
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| Section 172 Removal of difficulties |
154
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| Section 173 Amendment of Act 32 of 1994 |
154
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| Section 174 Repeal and saving |
154
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| Schedule I Activities to be Treated as Supply Even if made without Consideration |
155
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| Schedule II Activities to be Treated as Supply of Goods or Supply of Services |
155
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| Schedule III Activities or Transactions Supply of Goods nor a Supply of Services |
158
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The Integrated Goods and Services Tax Act, 2017 |
160
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Chapter I - Preliminary |
160
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| Section 1 Short title, extent and commencement |
160
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| Section 2 Definitions |
160
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Chapter II - Administration |
164
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| Section 3 Appointment of officers |
164
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| Section 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
164
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Chapter III - Levy and Collection of Tax |
164
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| Section 5 Levy and collection |
164
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| Section 6 Power to grant exemption from tax |
165
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Chapter IV - Determination of Nature of Supply |
166
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| Section 7 Inter-State supply |
166
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| Section 8 Intra-State supply |
166
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| Section 9 Supplies in territorial waters |
167
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Chapter V - Place of Supply of Goods or Services or Both |
168
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| Section 10 Place of supply of goods other than supply of goods imported into, or exported from India |
168
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| Section 11 Place of supply of goods imported into or exported from India |
168
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| Section 12 Place of supply of services where location of supplier and recipient is in India |
168
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| Section 13 Place of supply of services where location of supplier or location of recipient is outside India |
172
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| Section 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services |
175
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Chapter VI - Refund of Integrated Tax to International Tourist |
175
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| Section 15 Refund of integrated tax paid on supply of goods to tourist leaving India |
175
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Chapter VII - Zero Rated Supply |
176
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| Section 16 Zero rated supply |
176
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Chapter VIII - Apportionment of Tax and Settlement of Funds |
177
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| Section 17 Apportionment of tax and settlement of funds |
177
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| Section 18 Transfer of input tax credit |
178
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| Section 19 Tax wrongfully collected and paid to Central Government or State Government |
179
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Chapter IX - Miscellaneous |
179
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| Section 20 Application of provisions of Central Goods and Services Tax Act |
179
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| Section 21 Import of services made on or after the appointed day |
181
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| Section 22 Power to make rules |
181
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| Section 23 Power to make regulations |
181
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| Section 24 Laying of rules, regulations and notifications |
181
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| Section 25 Removal of difficulties |
182
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The Union Territory Goods and Services Tax Act, 2017 |
183
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Chapter I - Preliminary |
183
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| Section 1 Short title, extent and commencement |
183
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| Section 2 Definitions |
183
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Chapter II - Administration |
184
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| Section 3 Officers under this Act |
184
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| Section 4 Authorisation of officers |
185
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| Section 5 Powers of officers |
185
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| Section 6 Authorisation of officers of central tax as proper officer in certain circumstances |
185
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Chapter III - Levy and Collection of tax |
185
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| Section 7 Levy and collection |
185
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| Section 8 Power to grant exemption from tax |
187
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Chapter IV - Payment of Tax |
187
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| Section 9 Payment of tax |
187
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| Section 9A Utilisation of input tax credit |
188
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| Section 9B Order of utilisation of input tax credit |
188
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| Section 10 Transfer of input tax credit |
188
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Chapter V - Inspection, Search, Seizure and Arrest |
188
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| Section 11 Officers required to assist proper |
188
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Chapter VI - Demands and Recovery |
189
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| Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government |
189
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| Section 13 Recovery of tax |
189
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Chapter VII - Advance Ruling |
189
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| Section 14 Definitions |
189
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| Section 15 Constitution of Authority for Advance Ruling |
190
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| Section 16 Constitution of Appellate Authority for Advance Ruling |
190
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Chapter VIII - Transitional Provisions |
190
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| Section 17 Migration of existing tax payers |
190
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| Section 18 Transitional arrangements for input tax credit |
191
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| Section 19 Transitional provisions relating to job work |
193
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| Section 20 Miscellaneous transitional provisions |
195
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Chapter IX - Miscellaneous |
198
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| Section 21 Application of provisions of Central Goods and Services Tax Act |
198
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| Section 22 Power to make rules |
199
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| Section 23 General power to make regulations |
200
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| Section 24 Laying of rules, regulations and notifications |
200
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| Section 25 Power to issue instructions or directions |
200
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| Section 26 Removal of difficulties |
200
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The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
202
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| Section 1 Short title commencement |
202
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| Section 2 Extension and amendment of Central Goods and Services Tax Act, 2017 |
202
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| Section 3 Repeal and saving |
203
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The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
204
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| Section 1 Short title and commencement |
204
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| Section 2 Extension and amendment of Integrated Goods and Services Tax Act, 2017 |
204
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| Section 3 Repeal and saving |
204
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The Goods and Services Tax (Compensation to States) Act, 2017 |
205
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| Section 1 Short title, extent and commencement |
205
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| Section 2 Definitions |
205
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| Section 3 Projected growth rate |
206
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| Section 4 Base year |
206
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| Section 5 Base year revenue |
206
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| Section 6 Projected revenue for any year |
208
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| Section 7 Calculation and release of compensation |
208
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| Section 8 Collection of cess |
210
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| Section 9 Returns, payments and refunds |
211
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| Section 10 Crediting proceeds of cess to Fund |
211
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| Section 11 Other provisions relating to cess |
212
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| Section 12 Power to make rules |
212
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| Section 13 Laying of rules before Parliament |
213
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| Section 14 Power to remove difficulties |
213
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The Finance (No. 2) Act, 2019 |
215
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| Section 113 Amendment of notification number G.S.R. 674(E) issued under sub-section (1) of section 11 of Central Goods and Services Tax Act, retrospectively |
215
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| Section 115 Amendment of notification number G.S.R. 667(E) issued under subsection (1) of section 6 of Integrated Goods and Services Tax Act, retrospectively. |
215
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| Section 116 Amendment of notification number G.S.R. 711(E) issued under sub-section (1) of section 8 of Union Territory Goods and Services Tax Act, retrospectively. |
216
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The Finance Act, 2020 |
217
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| Section 132 Retrospective exemption from, or levy or collection of, central tax in certain cases |
217
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| Section 133 Retrospective effect to notification issued under clause (ii) of proviso to subsection (3) of section 54 of Central Goods and Services Tax Act |
217
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| Section 135 Retrospective exemption from, or levy or collection of, integrated tax in certain cases |
217
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| Section 139 Retrospective exemption from, or levy or collection of, Union territory tax in certain cases |
218
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Book 2 - Frequently Asked Questions (FAQs) |
219
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Part I - General FAQs on GST |
220
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Frequently Asked Questions on Goods and Services Tax |
220
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1. Overview of Goods and Services Tax (GST) |
220
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| Q1. What is Goods and Services Tax (GST)? |
220
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| Q2. What exactly is the concept of destination based tax on consumption? |
220
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| Q3. Which of the existing taxes are proposed to be subsumed under GST? |
220
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| Q4. What principles were adopted for subsuming the above taxes under GST? |
221
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| Q5. Which are the commodities which have been kept outside the purview of GST? |
221
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| Q6. What is the status in respect of taxation of above commodities after introduction of GST? |
222
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| Q7. What is the status of Tobacco and Tobacco products under the GST regime? |
222
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| Q8. What type of GST is proposed to be implemented? |
222
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| Q9. Why is Dual GST required? |
222
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| Q10. Which authority will levy and administer GST? |
222
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| Q11. Why was the Constitution of India amended recently in the context of GST? |
222
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| Q12. How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)? |
223
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| Q13. What are the benefits which the Country will accrue from GST? |
223
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| Q14. What is IGST? |
224
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| Q15. Who will decide rates for levy of GST? |
224
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| Q16. What would be the role of GST Council? |
224
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| Q17. What is the guiding principle of GST Council? |
225
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| Q18. How are decisions be taken by GST Council? |
225
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| Q19. Who is liable to pay GST under the proposed GST regime? |
225
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| Q20. What are the benefits available to small tax payers under the GST regime? |
225
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| Q21. How will the goods and services be classified under GST regime? |
226
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| Q22. What is the scope of composition scheme under GST? |
226
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| Q23. What is GSTN and its role in the GST regime? |
226
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| Q24. How are the disputes going to be resolved under the GST regime? |
227
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| Q25. What is the purpose of Compliance rating mechanism? |
227
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| Q26. Whether actionable claims liable to GST? |
227
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| Q27. Whether transaction in securities be taxable in GST? |
227
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| Q28. What is the concept of Information Return? |
228
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| Q29. Different companies have different types of accounting software packages and no specific format are mandated for keeping records. How will department be able to read into these complex software? |
228
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| Q30. Is there any provision in GST for tax treatment of goods returned by the recipient? |
228
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| Q31. What is Anti-Profiteering measure? |
228
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| Q32. What tax will be levied on goods manufactured but not cleared from factory before 1-7-2017? |
229
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| Q33. 1s there any provision for cross empowerment of officers of State and Central Government under GST? |
229
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2. Levy of and Exemption from Tax |
229
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| Q1. Where is the power to levy GST derived from? |
229
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| Q2. What is the taxable event under GST? |
229
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| Q3. Whether supplies made without consideration will also come within the purview of supply under GST? |
229
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| Q4. Will activities of charitable institutions be taxable under GST? |
230
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| Q5. Who can notify a transaction to be supply of goods or services? |
230
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| Q6. What are composite supply and mixed supply? How are these two different from each other? |
230
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| Q7. What is the treatment of composite supply and mixed supply under GST? |
230
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| Q8. Are all goods and services taxable under GST? |
230
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| Q9. Does the GST Law empower the Government to exempt supplies from the levy of GST? |
230
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| Q10. When exemption from whole of tax on goods or services or both has been granted absolutely, can a person pay tax? |
231
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| Q11. What is meant by Reverse Charge? |
231
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| Q12. Is the reverse charge mechanism applicable only to services? |
231
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| Q13. What are the supplies of goods under RCM? |
231
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| Q14. What will be the implications in case of receipt of supply from unregistered persons? |
232
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| Q15. Whether the amount required to be deposited as advance tax while taking registration as a casual taxable person (CTP) should be 100% of the estimated gross tax liability or the estimated tax liability payable in cash shou |
232
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| Q16. Can any person other than the supplier or recipient be liable to pay tax under GST? |
232
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2.1 Composition Levy |
233
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| Q17. What is the composition levy under GST? |
233
| >> |
| Q18. What is the rate of composition levy? |
233
| >> |
| Q19. What is the eligibility category for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for CGST and SGST purpose shall be Rs. 75 lakh? |
234
| >> |
| Q20. Who are the persons not eligible for composition scheme? |
234
| >> |
| Q21. Whether service providers can apply for composition scheme? |
235
| >> |
| Q22. When will a person opting for composition levy pay tax? |
235
| >> |
| Q23. A person availing composition scheme during a financial year crosses the turnover of Rs. 100 Lakhs/75 Lakhs during the course of the year i.e. say he crosses the turnover of Rs. 100 Lakhs/75 Lakhs in December? Will he be |
235
| >> |
| Q24. How will aggregate turnover be computed for the purpose of composition scheme? |
235
| >> |
| Q25. Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies? |
236
| >> |
| Q26. Can a registered person, who purchases goods from a taxable person paying tax under the composition scheme, take credit on purchases made from the composition dealer? |
236
| >> |
| Q27. Can a person paying tax under the composition scheme issue a tax invoice under GST? |
236
| >> |
| Q28. Is monthly return required to be filed by the person opting to pay tax under the composition scheme? |
236
| >> |
| Q29. What are the basic information that need to be furnished in GSTR 4? |
236
| >> |
| Q30. How to fill the GSTR-4 form? |
237
| >> |
| Q31. How should a person who opts in or opts out of composition scheme file returns? |
237
| >> |
| Q32. A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition dealer have to pay GST under reverse charge? If yes, in what manner? |
237
| >> |
| Q33. What is the form in which an intimation for payment of tax under composition scheme needs to be made by the taxable person? |
237
| >> |
| Q34. A person registered under existing law (Central Excise/Service Tax/VAT) and who has been granted registration on a provisional basis wants to opt for composition scheme. How and when can he do that? |
237
| >> |
| Q35. What if such persons granted provisional registration, gives an intimation to opt for composition levy after the appointed date? |
237
| >> |
| Q36. What are the other compliances which a provisionally registered person opting to pay tax under the composition levy need to make? |
237
| >> |
| Q37. Can a person making application for fresh registration under GST opt for composition levy at the time of making application for registration? |
238
| >> |
| Q38. Can the option to pay tax under composition levy be exercised at any time of the year? |
238
| >> |
| Q39. Can a person who has already obtained registration, opt for payment under composition levy? If so, how? |
238
| >> |
| Q40. What are the compliances from ITC reversal point of view that need to be made by a person opting for composition levy? |
238
| >> |
| Q41. In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state? |
239
| >> |
| Q42. What is the effective date of composition levy? |
239
| >> |
| Q43. What are the conditions and restrictions subject to which a person is allowed to avail of composition levy? |
239
| >> |
| Q44. What is the validity of composition levy? |
240
| >> |
| Q45. Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how? |
240
| >> |
| Q46. What action can be taken by the proper officer for contravention of any provisions of composition levy and how? |
240
| >> |
| Q47. In case the option to pay tax under composition levy is denied by the proper officer, can the person avail ITC on stock after denial? |
240
| >> |
| Q48. Will withdrawal intimation in any one place be applicable to all places of business? |
241
| >> |
3. Registration |
241
| >> |
| Q1. What is advantage of taking registration in GST? |
241
| >> |
| Q2. Can a person without GST registration claim ITC and collect tax? |
241
| >> |
| Q3. What will be the effective date of registration? |
241
| >> |
| Q4. Who are the persons liable to take a Registration under the GST Law? |
241
| >> |
| Q5. What is aggregate turnover? |
242
| >> |
| Q6. Which are the cases in which registration is compulsory? |
242
| >> |
| Q7. Whether a person exclusively engaged in supplies which are under reverse charge mechanism need to register in GST? |
243
| >> |
| Q8. What is the time limit for taking a Registration under GST? |
243
| >> |
| Q9. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration? |
243
| >> |
| Q10. Can a person obtain multiple registrations in a State? |
243
| >> |
| Q11. Whether a company having a SEZ unit or developer need to have separate registration? |
244
| >> |
| Q12. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST? |
244
| >> |
| Q13. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? |
244
| >> |
| Q14. Whether the Department through the proper officer, can suo-moto proceed to register a Person under this Act? |
244
| >> |
| Q15. What is the procedure for suo-moto registration? |
245
| >> |
| Q16. What is the effective date of such suo moto registrations? |
245
| >> |
| Q17. Will such suo moto registrations be final registrations? |
245
| >> |
| Q18. Whether the proper officer can reject an Application for Registration? |
245
| >> |
| Q19. Whether the Registration granted to any person is permanent? |
245
| >> |
| Q20. Will the address of business premises mentioned in the application for registration be verified physically by the department? |
245
| >> |
| Q21. Is it necessary for the UN bodies to get registration under GST? |
246
| >> |
| Q22. Certain entities are required to obtain Unique Identity Numbers (UIN). How will such UIN's be issued? |
246
| >> |
| Q23. What is the responsibility of the taxable person supplying to UN bodies? |
246
| >> |
| Q24. Who is a Casual Taxable Person? |
246
| >> |
| Q25. Who is a Non-resident Taxable Person? |
246
| >> |
| Q26. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person? |
246
| >> |
| Q27. Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category? |
247
| >> |
| Q28. A casual taxable person/non-resident taxable person has to make advance deposit of tax. Will such persons have to wait till grant of registration to deposit Advance Tax? |
247
| >> |
| Q29. What is the difference between casual and nonresident taxable persons? |
247
| >> |
| Q30. Who is an ISD? |
248
| >> |
| Q31. Will ISD be required to be separately registered other than the existing tax payer registration? |
248
| >> |
| Q32. Can a tax payer have multiple ISDs? |
248
| >> |
| Q33. What could be the liabilities (in so far as registration is concerned) on transfer of a business? |
248
| >> |
| Q34. Whether all assesses/dealers who are already registered under existing central excise/service tax/vat laws will have to obtain fresh registration? |
248
| >> |
| Q35. Whether the job worker will have to be compulsorily registered? |
248
| >> |
| Q36. Whether the goods will be permitted to be supplied from the place of business of a job worker? |
248
| >> |
| Q37. At the time of registration will the assessee have to declare all his places of business? |
248
| >> |
| Q38. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure? |
249
| >> |
| Q39. Is there any facility for digital signature in the GSTN registration? |
249
| >> |
| Q40. How will a person desirous of becoming a GST Practitioner apply? |
249
| >> |
| Q41. Whether a GST Practitioner need to register separately under GST? |
249
| >> |
| Q42. What will be the time limit for the decision on the on line registration application? |
249
| >> |
| Q43. What will be the time of response by the applicant if any query is raised in the online application? |
250
| >> |
| Q44. What is the process of refusal of registration? |
250
| >> |
| Q45. Will there be any communication related to the application disposal? |
250
| >> |
| Q46. Can the registration certificate be downloaded from the GSTN portal? |
250
| >> |
3.1 Amendment of Registration |
250
| >> |
| Q47. Whether Amendments to the Registration Certificate is permissible? |
250
| >> |
| Q48. How can an application for amendment of registration be made? |
251
| >> |
| Q49. Is the approval of proper officer mandatory for making amendments in registration? |
251
| >> |
| Q50. Is there any time limit for approving amendment by the proper officer? |
251
| >> |
| Q51. What is the procedure to be followed by the proper officer for approving/rejecting such requests for amendment? |
251
| >> |
| Q52. What happens if the proper officer fails to take any action on the application for amendment? |
252
| >> |
3.2 Cancellation of Registration |
252
| >> |
| Q53. Whether Cancellation of Registration Certificate is permissible? |
252
| >> |
| Q54. What if the period of 30 days of the occurrence of the event warranting the cancellation is over? |
252
| >> |
| Q55. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also? |
252
| >> |
| Q56. Whether cancellation of registration has any impact on the liabilities of the taxpayers? |
253
| >> |
| Q57. What are the obligation of a registered person applying for cancellation? |
253
| >> |
| Q58. Can the proper Officer Cancel the Registration on his own? |
253
| >> |
| Q59. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts? |
253
| >> |
| Q60. What is suspension of registration? |
253
| >> |
| Q61. Can cancellation of registration order be revoked? |
254
| >> |
| Q62. Can a person who has been migrated provisionally to the GST apply for cancellation of provisional registration on the ground that he is not liable to be registered under GST? |
254
| >> |
4. Meaning and Scope of Supply |
254
| >> |
| Q1. What is the taxable event under GST? |
254
| >> |
| Q2. What is the scope of 'supply' under the GST law? |
254
| >> |
| Q3. What is a taxable supply? |
254
| >> |
| Q4. What are the necessary elements that constitute supply under CGST/ SGST Act? |
255
| >> |
| Q5. Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST? |
255
| >> |
| Q6. Import of Goods is conspicuous by its absence in section 7. Why? |
255
| >> |
| Q7. Are self-supplies taxable under GST? |
255
| >> |
| Q8. Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods? |
255
| >> |
| Q9. What do you mean by "supply made in the course or furtherance of business"? |
256
| >> |
| Q10. An individual buys a car for personal use and after a year sells it to a car dealer. Will the transaction be a supply in terms of CGST/SGST Act? Give reasons for the answer. |
256
| >> |
| Q11. A dealer of air-conditioners permanently transfers an air conditioner from his stock in trade, for personal use at his residence. Will the transaction constitute a supply? |
256
| >> |
| Q12. Whether provision of service or goods by a club or association or society to its members will be treated as supply or not? |
256
| >> |
| Q13. What are the different types of supplies under the GST law? |
256
| >> |
| Q14. What are inter-state supplies and intra-state supplies? |
256
| >> |
| Q15. Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why? |
256
| >> |
| Q16. Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why? |
257
| >> |
| Q17. Whether supply of software would be treated as supply of goods or supply of services under GST law? |
257
| >> |
| Q18. Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why? |
257
| >> |
| Q19. Are there any activities which are treated as neither a supply of goods nor a supply of services? |
257
| >> |
| Q20. What is meant by zero rated supply under GST? |
258
| >> |
| Q21. Will import of services without consideration be taxable under GST? |
258
| >> |
| Q22. What is a Composite Supply under CGST/SGST/UTGST Act? |
258
| >> |
| Q23. How will tax liability on a composite supply be determined under GST? |
258
| >> |
| Q24. What is a mixed supply? |
258
| >> |
| Q25. How will tax liability on a mixed supply be determined under GST? |
258
| >> |
| Q26. Whether retreading of tyres is a supply of goods or services? |
259
| >> |
| Q27. Whether activity of bus body building, is a supply of goods or services? |
259
| >> |
| Q28. Whether foods supplied to the patients as part of the healthcare services in hospitals taxable? |
259
| >> |
| Q29. Is the reverse charge mechanism applicable only to services? |
259
| >> |
| Q30. What are the supplies of goods under RCM? |
260
| >> |
| Q31. Whether insurance service is under reverse charge? |
260
| >> |
5. Time of Supply |
260
| >> |
| Q1. What is time of supply? |
260
| >> |
| Q2. When does the liability to pay GST arise in respect of supply of goods? |
261
| >> |
| Q3. When does the liability to pay GST arise in respect of supply of services? |
261
| >> |
| Q4. What is time of supply in case of supply of vouchers in respect of goods and services? |
261
| >> |
| Q5. Where it is not possible to determine the time of supply in terms of sub-section (2), (3), (4) of section 12 or that of section 13 of CGST/SGST Act, how will time of supply be determined? |
261
| >> |
| Q6. What does "date of receipt of payment" mean? |
261
| >> |
| Q7. Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply? |
262
| >> |
| Q8. What is the time of supply of goods in case of tax payable under reverse charge? |
262
| >> |
| Q9. What is the time of supply of service in case of tax payable under reverse charge? |
262
| >> |
| Q10. What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration? |
262
| >> |
| Q11. Is there any change in time of supply, where supply is completed prior to or after change in rate of tax? |
262
| >> |
| Q12. What is the time of supply, where supply is completed prior to change in rate of tax? |
262
| >> |
| Q13. What is the time of supply, where supply is completed after the change in rate of tax? |
263
| >> |
| Q14. Let's say there was increase in tax rate from 18% to 20% w.e.f.1-9-2017. What is the tax rate applicable when services provided and invoice issued before change in rate in July, 2017, but payment received after change in |
263
| >> |
| Q15. Let's say there was increase in tax rate from 18% to 20% w.e.f. 1-9-2017. What is the tax rate applicable when goods are supplied and invoice issued after change in rate in September, 2017, but full advance payment was al |
263
| >> |
| Q16. What is the time period within which invoice has to be issued for supply of Goods? |
264
| >> |
| Q17. What is the time period within which invoice has to be issued for supply of Services? |
264
| >> |
| Q18. What is the time period within which invoice has to be issued in a case involving continuous supply of goods? |
264
| >> |
| Q19. What is the time period within which invoice has to be issued in a case involving continuous supply of services? |
264
| >> |
| Q20. What is the time period within which invoice has to be issued where the goods being sent or taken on approval for sale? |
265
| >> |
| Q21. What is the time of supply in respect of supply by an associated enterprise, located outside India? |
265
| >> |
| Q22. What is the time of supply in case of continuous supply of services? |
265
| >> |
6. Valuation in GST |
265
| >> |
| Q1. What is the value of taxable supply to be adopted for the levy of GST? |
265
| >> |
| Q2. What is transaction value? |
265
| >> |
| Q3. Are there separate valuation provisions for CGST, SGST and IGST and for Goods and Services? |
265
| >> |
| Q4. Is contract price not sufficient to determine valuation of supply? |
266
| >> |
| Q5. Is reference to GST Valuation Rules required in all cases? |
266
| >> |
| Q6. Can the transaction value declared under section 15(1) be accepted? |
266
| >> |
| Q7. Whether post-supply discounts or incentives are to be included in the transaction value? |
266
| >> |
| Q8. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value? |
266
| >> |
| Q9. When are the provisions of the Valuation Rules applicable? |
266
| >> |
| Q10. What are the inclusions specified in section 15(2) which could be added to Transaction Value? |
266
| >> |
| Q11. How will value be determined where supply is made by a dealer dealing in second hand goods? |
267
| >> |
| Q12. How will goods re-possessed from defaulting borrowers be valued? |
267
| >> |
| Q13. How will works contract service provided by a builder/developer to a prospective flat buyer be valued under GST? |
267
| >> |
| Q14. How will supply of lottery tickets be valued under GST? |
267
| >> |
| Q15. How will betting and gambling be valued? |
268
| >> |
| Q16. How will imports be valued? |
268
| >> |
| Q17. What is an open market value for the purpose of GST? |
268
| >> |
| Q18. When will open market value become relevant under GST? |
268
| >> |
| Q19. How will value be determined in cases where the consideration for supply is not wholly in money? |
268
| >> |
| Q20. What is meant by supply of goods or services of like kind and quality? |
269
| >> |
| Q21. What does the valuation based on cost mean? |
269
| >> |
| Q22. What does residual method mean in valuation of supply? |
269
| >> |
| Q23. Does the Supplier of service must use the cost method if Rule 27 to 29 are not applicable? |
269
| >> |
| Q24. Who is a related person for the purpose of valuation rules? |
269
| >> |
| Q25. How will value be arrived at when supply is between related persons or distinct persons as specified in sub-section (4) and (5) of section 25 (other than an agent)? |
270
| >> |
| Q26. Who is an agent for the purposes of GST? |
270
| >> |
| Q27. How will supplies between principal and agent and vice versa be valued under GST? |
270
| >> |
| Q28. What is a del-credere agent? |
271
| >> |
| Q29. Whether the temporary short-term transaction based loan extended by the DCA to the recipient (buyer), for which interest is charged by the DCA, is to be included in the value of goods being supplied by the supplier (princ |
271
| >> |
| Q30. Where DCA is an agent under Para 3 of Schedule I of the CGST Act and makes payment to the principal on behalf of the buyer and charges interest to the buyer for delayed payment along with the value of goods being supplied |
271
| >> |
| Q31. How will supply of services in relation to purchase or sale of foreign currency, including money changing, be determined under the Valuation Rules? |
272
| >> |
| Q32. What would be the value of supply of services provided by an Air Travel Agent? |
272
| >> |
| Q33. How will services in relation to Life Insurance business be valued? |
273
| >> |
| Q34. How will supplies being made by a person dealing in second hand goods be valued under GST? |
273
| >> |
| Q35. How will supply of vouchers be valued under GST? |
273
| >> |
| Q36. Who is a pure agent for the purpose of GST Valuation? |
273
| >> |
| Q37. Will expenditure and costs incurred by a supplier as a pure agent of the recipient be included in the value of supply made by such supplier to recipient? |
274
| >> |
7. GST Payment of Tax |
274
| >> |
| Q1. What are the Payments to be made in GST regime? |
274
| >> |
| Q2. Who is liable to pay GST? |
275
| >> |
| Q3. When does liability to pay GST arises? |
275
| >> |
| Q4. What are the main features of GST payment process? |
275
| >> |
| Q5. How can payment be done? |
275
| >> |
| Q6. When is payment of taxes to be made by the Supplier? |
276
| >> |
| Q7. Whether time limit for payment of tax can be extended or paid in monthly installments? |
276
| >> |
| Q8. What happens if the taxable person files the return but does not make payment of tax? |
276
| >> |
| Q9. Which date is considered as date of deposit of the tax dues - Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government? |
276
| >> |
| Q10. What are E-Ledgers? |
276
| >> |
| Q11. What is a tax liability register? |
277
| >> |
| Q12. What is a Cash Ledger? |
277
| >> |
| Q13. What is an ITC Ledger? |
277
| >> |
| Q14. What is the linkage between GSTN and the authorized Banks? |
277
| >> |
| Q15. Can a tax payer generate challan in multiple sittings? |
277
| >> |
| Q16. Can a challan generated online be modified? |
277
| >> |
| Q17. Is there a validity period of challan? |
277
| >> |
| Q18. What is a CPIN? |
277
| >> |
| Q19. What is a CIN and what is its relevance? |
278
| >> |
| Q20. What is the sequence of payment of tax where that taxpayer has liabilities for previous months also? |
278
| >> |
| Q21. What does the expression "Other dues" referred to above mean? |
278
| >> |
| Q22. What is an E-FPB? |
278
| >> |
| Q23. What is TDS? |
278
| >> |
| Q24. How will the Supplier account for this TDS? while filing his return? |
278
| >> |
| Q25. How will the TDS Deductor account for such TDS? |
279
| >> |
| Q26. What is Tax Collected at Source (TCS)? |
279
| >> |
| Q27. What does the expression "Net value of taxable supplies" mean? |
279
| >> |
| Q28. Is the pre-registration of credit card necessary in the GSTN portal for the GST payment? |
279
| >> |
| Q29. In what manner the liabilities of the registered person are recorded and maintained in the Electronic Liability Register? |
279
| >> |
| Q30. What are the debits made to the Electronic Liability Register? |
280
| >> |
| Q31. What are the Credits made to the Electronic Liability Register? |
280
| >> |
| Q32. In what manner is the electronic cash ledger be maintained? |
280
| >> |
| Q33. How Credits are made to the Electronic Cash Ledger? |
280
| >> |
| Q34. What would happen in case after making a deposit the bank account of the registered person is debited but Challan Identification Number (CIN) is not generated? |
281
| >> |
| Q35. Is there any relaxation to the Over the Counter (OTC) payment limit of Rs. 10,000 and if so to whom does the relaxation apply? |
281
| >> |
| Q36. What is the validity period of the challan generated for the purpose of making deposit in the Electronic Credit Ledger at the GST common portal? |
281
| >> |
| Q37. How can an un-registered person required to make a payment under the provisions of the Act, make a payment? |
282
| >> |
| Q38. What should be done in case the registered person notices some discrepancies in his electronic cash ledger? |
282
| >> |
| Q39. In case a registered person claims refund of any amount in the electronic cash ledger, how will the process be recorded in the Electronic Cash Ledger? |
282
| >> |
| Q40. What is an Electronic Credit Ledger? |
282
| >> |
| Q41. In what manner will the Electronic Credit Ledger be maintained? |
282
| >> |
| Q42. What will be the debits in the Electronic Credit Ledger? |
282
| >> |
| Q43. Can the Credit Ledger be re-credited if the refund claim of ITC is rejected? |
282
| >> |
| Q44. Are there any rules for utilization of ITC from the Electronic Credit Ledger? |
283
| >> |
| Q45. Are there rules for discharge of tax liability in any particular order? |
283
| >> |
| Q46. Will all credits and debits made in the ledgers and register be identified and if so how? |
284
| >> |
7.1 TDS Scheme |
284
| >> |
| Q47. When tax deduction is required to be made in GST? |
284
| >> |
| Q48. As a DDO I am deducting TDS from salary and also while making payment of other bills under Income Tax Act. Then why should I need to deduct TDS again? |
284
| >> |
| Q49. Who are liable to deduct TDS? |
284
| >> |
| Q50. Describe the responsibilities of DDO in TDS under GST to get his/her office registered under GST? |
284
| >> |
| Q51. Does every Government office require to be registered under GST laws? |
285
| >> |
| Q52. I am a DDO of a small Government Office. My office has not entered into any contract with any vendor whose taxable value of supply is more than Rs. 2.5 Lakh in the recent past. Do I have to take GST registration for my of |
285
| >> |
| Q53. Do I have to pay any Fees for obtaining a GST registration? |
285
| >> |
| Q54. Is there any printed form for registration which I require to fill up? |
285
| >> |
| Q55. Is there any need to upload any document to complete the registration process? |
285
| >> |
| Q56. What types of documents are needed to be uploaded for address proof? |
285
| >> |
| Q57. To submit my registration application do I always need a DSC? |
285
| >> |
| Q58. How do I know that I have submitted the application form correctly? What is an ARN? |
286
| >> |
| Q59. Is this ARN called the GST registration No? |
286
| >> |
| Q60. How do I know that GSTIN has been generated for my office or not? |
286
| >> |
| Q61. After getting GSTIN what should I do? |
286
| >> |
| Q62. As a DDO, I have to enter some personal information to get TDS registration. What will happen if I get transferred? Will I still be responsible for any lapse committed by the DDO who succeeds me? |
286
| >> |
| Q63. If the new DDO does not amend the details of his predecessor in office whether the ex-DDO would be liable for any lapse done by this new DDO? |
286
| >> |
| Q64. Is there any threshold exceeding which tax is required to be deducted? |
286
| >> |
| Q65. Mr. B, a DDO of ABC Office of the Government West Bengal needs to buy stationeries for his office from supplier Mr. C. Should Mr. B deduct tax under GST while making payment to Mr. C? |
287
| >> |
| Q66. Is there any threshold up to which GST needs not to be deducted? |
287
| >> |
| Q67. As a deductor am I supposed to deduct GST where the taxable value of the contract entered with supplier Mr. A is Rs. 2.5 Lakh? |
287
| >> |
| Q68. I have entered into a contract worth Rs. 10 lakh with a supplier XYZ prior to 1-10-2018. Now, I am making a payment of Rs. 1.5 Lakh in respect of an invoice dated 25-10-2018 submitted by the supplier. Should I deduct tax |
287
| >> |
| Q69. I have entered into a contract worth Rs. 10 Lakh with a supplier XYZ prior to 1-10-2018. I have made a payment of Rs. 3 Lakhs to him prior to 1-10-2018. Now, I am making payment of the balance amount of Rs. 7 Lakh after 1 |
287
| >> |
| Q70. I enter into a contract with a supplier ABC where the value of taxable supply is Rs. 2 Lakh and payment of Rs. l Lakh has been made on 15-10-2018. Now, on 20-10-2018 the contract value is revised from Rs. 2 Lakh to Rs. 6 |
287
| >> |
| Q71. Mr. A. Roy, a DDO has purchased goods during May, 2018. He could not make payment for such purchase due to shortage of allotment. He is expected to receive allotment only in October, 2018. Is he liable to deduct TDS while |
287
| >> |
| Q72. When should I not deduct tax under GST? |
288
| >> |
| Q73. Mr. Z, a supplier in West Bengal has issued a Tax Invoice of Rs. 11,800 for supply of goods/services or both worth Rs. 10,000 and GST of Rs. 1,800 to Mr. A of ABC office in West Bengal. What is the value of payment on whi |
288
| >> |
| Q74. What is the different nature of supply & what is the rate of deduction? |
288
| >> |
| Q75. If Supplier A of Maharashtra supplies goods to ABC office in West Bengal, then tax is required to be deducted under which Act? |
288
| >> |
| Q76. Health Department of WB receives a taxable service from MNO company of WB. What would be the nature of TDS to be deducted here & what would be the rate of deduction? |
288
| >> |
| Q77. How can I discharge my TDS liability? |
288
| >> |
| Q78. Payment is made in respect of a single contract whose value of taxable supply is Rs. 3.5 Lakh. Two bills amounting to Rs. 1.5 lakh & Rs. 2 lakh respectively are passed for such payment. Since in respect of both the bills |
289
| >> |
| Q79. When will a DDO know that his liability for payment has been completed? |
289
| >> |
| Q80. Can the deductee take action on the TDS credit declared by me? |
289
| >> |
| Q81. What will happen if the TDS credit entry is rejected by the deductee? |
289
| >> |
| Q82. Is there any provision of refund to the deductor or the deductee arising on a/c of excess or erroneous deduction made under GST? |
289
| >> |
| Q83. Who are liable to file return (GSTR-7)? |
289
| >> |
| Q84. What is the need for filing a return when deposit of TDS has already been made? |
290
| >> |
| Q85. Mr. S has deducted GST amounting to Rs. 50,000 in the month of Nov'18. He filed return on 16-12-2018. Is he liable to pay a late fee? |
290
| >> |
| Q86. During October, 2018, I have not deducted any amount of GST. Do I need to file return for the month of October? |
290
| >> |
| Q87. How can a deductor file FORM GSTR-7? |
290
| >> |
| Q88. Is there any Offline Tool for filing Form GSTR-7? |
290
| >> |
| Q89. Can the date of filing of FORM GSTR-7 be extended? |
290
| >> |
| Q90. What are the pre-conditions for filing FORM GSTR-7? |
290
| >> |
| Q91. What are the modes of signing FORM GSTR-7? |
290
| >> |
| Q92. Can I preview the FORM GSTR-7 before filing? |
291
| >> |
| Q93. What happens after FORM GSTR-7 is filed? |
291
| >> |
| Q94. Can I file the complete FORM GSTR-7 using Offline Utility? |
291
| >> |
| Q95. What are the features of FORM GSTR-7 Offline Utility? |
291
| >> |
| Q96. From where can I download and use the FORM GSTR-7 Offline Utility in my system? |
291
| >> |
| Q97. Do I need to login to GST Portal to download the FORM GSTR-7 Offline Utility? |
291
| >> |
| Q98. Do I need to login to GST Portal to upload the generated JSON file using FORM GSTR-7 Offline Utility? |
292
| >> |
| Q99. What are the basic system requirements/configurations required to use FORM GSTR-7 Offline Tool? |
292
| >> |
| Q100. Is Offline utility mobile compatible? |
292
| >> |
| Q101. How many TDS details of the suppliers can I enter in the offline utility? |
292
| >> |
| Q102. I am a tax deductor. I've made payment for four different products to one of my suppliers. Shall I report each payment in four different rows of the offline utility? |
292
| >> |
| Q103. I have mistakenly entered rows with the same GSTIN. Should I use the "Delete" option from the dropdown of "Action" column to delete these rows? |
292
| >> |
| Q104. Can I enter negative or decimal amounts in the offline utility? |
292
| >> |
| Q105. I've uploaded GSTR-7 JSON File and it was processed without error. Do I need to download the generated file? |
292
| >> |
| Q106. Mr. A, a DDO has submitted return for the month of November upon payment of liability as shown in such return on 11-12-2018. Is he liable to pay interest? |
293
| >> |
| Q107. As a DDO I have deducted tax while making payment to various Vendors. I have deposited the amount in the appropriate Government A/c & also filed return within stipulated time. Have I discharged all my liabilities relatin |
293
| >> |
| Q108. How can a supplier download the TDS certificate in FORM GSTR 7A? |
293
| >> |
| Q109. How many TDS Certificates are issued per GSTIN? |
293
| >> |
| Q110. Is the signature of Tax Deductor required in TDS Certificate? |
293
| >> |
| Q111. Do I as a taxpayer have to file FORM GSTR-7A? |
293
| >> |
| Q112. Can I as a taxpayer (Deductor or Deductee) download and keep a copy of my TDS Certificate for future reference? |
293
| >> |
| Q113. Being a deductor do I have to fill any form to generate FORM GSTR 7A? How can I view Form GSTR-7A? |
293
| >> |
8. Electronic Commerce and Tax Collected at Source |
294
| >> |
| Q1. What is Electronic Commerce? |
294
| >> |
| Q2. Who is an e-commerce operator? |
294
| >> |
| Q3. What is Tax Collection at Source (TCS)? |
294
| >> |
| Q4. What is the rate of TCS notified by Government? |
294
| >> |
| Q5. Is it mandatory for e-commerce operator to obtain registration? |
294
| >> |
| Q6. Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption? |
294
| >> |
| Q7. Whether TCS is required to be collected by e-commerce operators on supply of services by unregistered suppliers through their portal? |
295
| >> |
| Q8. Whether e-Commerce operator is required to obtain registration in every State/UT in which suppliers listed on their e-commerce platform are located to undertake the necessary compliance as mandated under the law? |
295
| >> |
| Q9. Foreign e-commerce operator do not have place of business in India since they operate from outside. But their supplier and customers are located in India. So, in this scenario will the TCS provision be applicable to such e |
295
| >> |
| Q10. Is it necessary for e-Commerce operators who are already registered under GST and have GSTIN, to have separate registration for TCS as well? |
296
| >> |
| Q11. What is meant by "net value of taxable supplies"? |
296
| >> |
| Q12. Whether value of net taxable supplies to be calculated at gross level or at GSTIN level? |
296
| >> |
| Q13. Is every e-commerce operator required to collect tax on behalf of actual supplier? |
296
| >> |
| Q14. At what time should the e-commerce operator collect TCS? |
296
| >> |
| Q15. Whether TCS to be collected on exempt supplies? |
296
| >> |
| Q16. Whether TCS to be collected on supplies on which the recipient is required to pay tax on reverse charge basis? |
296
| >> |
| Q17. Whether TCS is to be collected in respect of supplies made by the composition taxpayer? |
296
| >> |
| Q18. Whether TCS is to be collected on import of goods or services or both? |
297
| >> |
| Q19. Is there any exemption on Gold, owing to the fact that rate of GST is only 3% and TCS on it would erode the margin for the seller? |
297
| >> |
| Q20. Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per section 52 (3) of the CGST Act, 2017 is allowed? |
297
| >> |
| Q21. It is very common that customers of e-commerce companies return goods. How these sales returns are going to be adjusted? |
297
| >> |
| Q22. Under section 52, e-commerce operator collects TCS at the net of returns. Sometimes sales return is more than sales and hence can negative amount be reported? |
297
| >> |
| Q23. What is the time within which such TCS is to be remitted by the e-commerce operator to the Government account? |
297
| >> |
| Q24. How can actual suppliers claim credit of TCS? |
297
| >> |
| Q25. How is TCS to be credited in cash ledger? Whether the refund of such TCS credit lying in the ledger would be allowed at par with the refund provisions contained in section 54(1) of the CGST Act, 2017? |
298
| >> |
| Q26. Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? |
298
| >> |
| Q27. Whether interest would be applicable on non-collection of TCS? |
298
| >> |
| Q28. What will be the place of supply for e-commerce operator for recharge of talk time of the Telecom Operator/recharge of DTH/in relation to convenience fee charged from the customers on booking of air tickets, rail tickets |
298
| >> |
| Q29. Under multiple e-commerce model, Customer books a Hotel via ECO-1 who in turn is integrated with ECO-2 who has agreement with the hotelier. In this case, ECO-1 will not have any GST information of the hotelier. Under such |
298
| >> |
| Q30. Are there any additional powers available to tax officers under this Act? |
299
| >> |
| Q31. Certain e-commerce operators who have been unable to obtain registration in the month of October, 2018 but have already collected TCS for the said month have expressed challenges in relation to the filing of such details |
563
| >> |
| Q32. We purchase goods from different vendors and are selling them on our website under our own billing. Is TCS required to be collected on such supplies? |
604
| >> |
| Q33. The sellers supplying goods through e-Commerce operators (ECO) may have common places of business, especially if their goods are stored in a shared facility operated by the ECO. This will result in the same additional pla |
299
| >> |
| Q34. I am a supplier, supplying my own products through a website hosted by me. Do I fall under the definition of an electronic commerce operator. Am I required to collect TCS on such supplies? |
299
| >> |
| Q35. There are cases where the ECO does not provide invoicing solution to the seller. In such cases, invoice is generated by the seller and received by the buyer without the ECO getting to know about it. The payment flows thro |
300
| >> |
9. Job Work |
300
| >> |
| Q1. What is job work? |
300
| >> |
| Q2. Whether goods sent by a taxable person to a job worker will be treated as supply and liable to GST? Why? |
300
| >> |
| Q3. Is a job worker required to take registration? |
301
| >> |
| Q4. Whether the goods of principal directly supplied from the job worker's premises will be included in the aggregate turnover of the job worker? |
301
| >> |
| Q5. Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises? |
301
| >> |
| Q6. Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises? |
301
| >> |
| Q7. Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business? |
301
| >> |
| Q8. What are the provisions concerning taking of ITC in respect of inputs/ capital goods sent to a job worker? |
301
| >> |
| Q9. What happens when the inputs or capital goods are not received back or supplied from the place of business of job worker within prescribed time period? |
302
| >> |
| Q10. Some capital goods like jigs and fixtures are non-usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions? |
302
| >> |
| Q11. What would be treatment of the waste and scrap generated during the job work? |
302
| >> |
| Q12. Whether intermediate goods can also be sent for job work? |
302
| >> |
| Q13. Who is responsible for the maintenance of proper accounts related to job work? |
302
| >> |
| Q14. Are the provisions of job work applicable to all categories of goods? |
302
| >> |
| Q15. Is it compulsory that job work provisions should be followed by the principal? |
302
| >> |
| Q16. Should job worker and principal be located in same State or Union territory? |
303
| >> |
| Q17. What is the scope of job work. Whether any inputs, other than goods provided by the principal can be used by the job worker for providing job work services? |
303
| >> |
| Q18. Can a person other than registered person follow the job work procedure under the Act? |
303
| >> |
| Q19. In case the principal and job worker are located in different states, is it necessary for the job worker to obtain compulsory registration? |
303
| >> |
| Q20. In case of inter-state movement of goods for job work, is generation of e-way bill necessary? If so by whom? |
303
| >> |
| Q21. What are the legal/documentary requirements where goods are sent by the principal to only one job worker? |
304
| >> |
| Q22. What are the legal/documentary requirements where goods are sent by one job worker to another job worker? |
304
| >> |
| Q23. What are the legal/documentary requirements where goods are returned to the principal by the job worker? |
304
| >> |
| Q24. What are the legal/documentary requirements where goods are sent directly by the supplier to the job worker? |
304
| >> |
| Q25. What are the legal/documentary requirements where goods are returned in piecemeal by the job worker? |
304
| >> |
| Q26. What is the mode and manner in which the principal is required to intimate the details of goods sent for job work? |
305
| >> |
| Q27. How will liability devolve on the Principal in case inputs or capital goods are neither returned nor supplied from the job workers premises within the stipulated period? |
305
| >> |
| Q28. What would be the GST implications in case the goods are returned by the job worker after the stipulated period? |
305
| >> |
| Q29. Whether the value of moulds and dies, jigs and fixtures or tools which have been provided by the principal to the job worker and have been used by the latter for providing job work services would be included in the value |
305
| >> |
| Q30. How would be the time and place of supply be determined, where the supply is made by the principal from the premises of the job worker? |
306
| >> |
| Q31. Whether independent fabric processors (job workers) in the textile sector supplying job work services are eligible for refund of unutilized input tax credit on account of inverted duty structure under section 54(3) of the |
306
| >> |
10. Input Tax Credit |
306
| >> |
| Q1. What is input tax? |
306
| >> |
| Q2. What is Input Tax Credit? |
306
| >> |
| Q3. Can GST paid on reverse charge basis be considered as input tax? |
306
| >> |
| Q4. Does input tax include tax (CGST/IGST/SGST) paid on input goods, input services and capital goods? |
306
| >> |
| Q5. Is credit of all input tax charged on supply of goods or services allowed under GST? |
307
| >> |
| Q6. What are the conditions necessary for obtaining ITC? |
307
| >> |
| Q7. Whether all particulars necessary in the documents- tax invoice or debit note or such other tax paying documents for claiming ITC? |
307
| >> |
| Q8. Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC? |
307
| >> |
| Q9. Can a person take input tax credit without payment of consideration for the supply along with tax to the supplier? |
307
| >> |
| Q10. What would happen of the ITC taken by the registered person if he has not paid the consideration along with tax within 180 days from the date of issue of invoice? |
307
| >> |
| Q11. Can the recipient reclaim the credit; in case he makes the payment any time after 180 days? |
308
| >> |
| Q12. Is there any time limit for re-claiming the credit where payment is made after 180 days from the date of issue of invoice? |
308
| >> |
| Q13. Certain supplies mentioned in Schedule I of the Act are deemed to be supplies even if made without consideration. Will the payment within 180 days' rule for credit apply even to such cases? |
308
| >> |
| Q14. As per section 15(2)(b) of the CGST Act, 2017, any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually pai |
308
| >> |
| Q15. Who will get the ITC where goods have been delivered to a person other than taxable person ('bill to ' - ' ship to 'scenarios)? |
308
| >> |
| Q16. Who will get the ITC where services are provided by the supplier to a person on the direction of and on account of such registered person? |
308
| >> |
| Q17. What is the time limit for taking ITC and reasons therefor? |
309
| >> |
| Q18. Where the registered taxable person has claimed depreciation on the tax component of the cost of capital goods under the provisions of the Income Tax Act,1961, will ITC be allowed in such cases? |
309
| >> |
| Q19. Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST? |
309
| >> |
| Q20. A taxable person is in the business of information technology. He buys a motor vehicle for use of his Executive Directors. Can he avail the ITC in respect of GST paid on purchase of such motor vehicle? |
309
| >> |
| Q21. Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods? |
309
| >> |
| Q22. Can a registered person get ITC with respect of goods or services used for construction of a building for business purposes? |
310
| >> |
| Q23. What is the ITC entitlement of a newly registered person? |
310
| >> |
| Q24. What is the eligibility of input tax credit on inputs in stock, input services and capital goods, lying in stock for a person who obtains voluntary registration? |
310
| >> |
| Q25. Where goods or services or both received by a taxable person are used for effecting both taxable and non-taxable supplies, whether the input tax credit is available to the registered taxable person? |
310
| >> |
| Q26. If input tax credit is allowed only in respect of goods or services or both for effecting taxable supplies, would it not lead to loss of input tax credit on exempt supplies when exported? |
310
| >> |
| Q27. A person paying tax under composition scheme crosses the threshold limit and becomes a regular taxable person. Can he avail ITC and if so from what date? |
311
| >> |
| Q28. Mr. A, a registered person was paying tax under composition scheme upto 30th July, 2017. However, w.e.f. 31st July, 2017, Mr. A becomes liable to pay tax under regular scheme. Is he eligible for ITC? |
311
| >> |
| Q29. Mr. B applies for voluntary registration on 5th July, 2017 and obtained registration on 22nd July, 2017. Mr. B is eligible for input tax credit on inputs in stock as on? |
311
| >> |
| Q30. What would happen to the input tax credit availed by a registered person who opts for composition scheme or where the goods or services or both supplied by him become wholly exempt? |
311
| >> |
| Q31. Is there any restriction on period for availment of ITC? |
312
| >> |
| Q32. What happens where the details of inward supplies furnished by the recipient do not match with the outward supply details furnished by the supplier in his valid return? |
312
| >> |
| Q33. What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person? |
312
| >> |
| Q34. Whether input tax credit can be taken on payment of tax after adjudication? |
312
| >> |
| Q35. How can Input Tax Credit be utilized? |
312
| >> |
| Q36. What are the supplies included in exempt supplies? |
313
| >> |
| Q37. Where goods or services received by a registered person are used partly for the purpose of business and partly for other purposes, whether the input tax credit is available to the person? |
313
| >> |
| Q38. Are there any special provisions in respect of banking companies? |
314
| >> |
| Q39. A banking company or a financial institution including a non-banking financial company engaged in supply of specified services supplies non-business supplies and exempted supplies. How should it avail credit in case it ch |
314
| >> |
| Q40. Whether input tax credit on motor vehicles admissible? |
314
| >> |
| Q41. Whether tax paid on repairs, maintenance and insurance of Motor Vehicles used for the purpose of business is eligible for ITC? |
314
| >> |
| Q42. What would be input tax eligibility in cases where there is a change in the constitution of a registered person? |
315
| >> |
| Q43. What are the conditions to be fulfilled for transfer of ITC in respect of sale, merger or amalgamation etc.? |
315
| >> |
| Q44. How to determine the credit attributable to exempt supplies in cases where the inputs/input services are used for effecting exempt as well as taxable supplies? |
315
| >> |
| Q45. Whether Schedule III activities (Activities considered as neither supply of goods nor supply of services) be considered as exempt supplies in terms of section 17(2) of the CGST Act, 2017? |
316
| >> |
| Q46. How to determine the credit attributable to non-business purposes where the common inputs/input services are used for non-business as well as business purposes? |
316
| >> |
| Q47. Whether input tax credit of tax paid on 'works contract service' or on goods or services used for construction of immoveable property (other than plant and machinery)? If yes, to what extent? |
316
| >> |
| Q48. Whether a non-resident taxable person can take input tax credit of tax paid on goods and services, procured by him locally? |
316
| >> |
| Q49. Whether the principal can take input tax credit of tax paid on input goods or capital goods, which are not received by him but sent directly to his Job-worker? |
316
| >> |
| Q50. What are the conditions/restrictions in cases where the inputs or capital goods are sent directly to Job-worker? |
316
| >> |
11. Concept of Input Service Distributor in GST |
317
| >> |
| Q1. What is Input Service Distributor (ISD)? |
317
| >> |
| Q2. What are the requirements for registration as ISD? |
317
| >> |
| Q3. Whether the distributor and the recipient situated in different states can have different PAN number? |
317
| >> |
| Q4. What are the documents for distribution of credit by ISD? |
317
| >> |
| Q5. Can an ISD distribute the input tax credit to all suppliers? |
317
| >> |
| Q6. It is not possible many a times to establish a one-to-one link between quantum of input services used in the course or furtherance of business by a supplier. In such situations, how distribution of ITC by the ISD is to be |
317
| >> |
| Q7. What does the turnover used for ISD cover? |
318
| >> |
| Q8. Is the ISD required to file return? |
318
| >> |
| Q9. Can a company have multiple ISD? |
318
| >> |
| Q10. What are the provisions for recovery of excess/wrongly distributed credit by ISD? |
318
| >> |
| Q11. Whether CGST and IGST credit can be distributed by ISD as IGST credit to recipients located in different States? |
318
| >> |
| Q12. Whether SGST/UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States? |
318
| >> |
| Q13. How are integrated tax, central tax and state tax to be distributed? |
318
| >> |
| Q14. Whether CGST and SGST can be distributed as SGST and CGST respectively within the states and between the states? |
319
| >> |
| Q15. How to distribute common credit among all the recipients of an ISD? |
319
| >> |
| Q16. What are the conditions applicable to Input service distributor to distribute the credit? |
319
| >> |
| Q17. Whether ineligible credit should be distributed by an ISD? |
319
| >> |
| Q18. Whether ISD can distribute ITC received in one month in subsequent months? |
319
| >> |
| Q19. How to determine the amount to be distributed to a recipient by an ISD? |
319
| >> |
| Q20. How will the input tax credit having already distributed be reversed on issuance of an ISD credit note? |
320
| >> |
| Q21. Whether the excess credit distributed could be recovered from ISD by the department? |
320
| >> |
| Q22. What are the consequences of credit distributed in contravention of the provisions of the Act? |
320
| >> |
12. Returns Process |
320
| >> |
| Q1. What is the purpose of returns? |
320
| >> |
| Q2. Who needs to file Return in GST regime? |
320
| >> |
| Q3. What type of outward supply details are to be filed in the return? |
321
| >> |
| Q4. Do taxpayers with an aggregate turnover less than Rs. 1.5 Crores also need to file GSTR-1 on a monthly basis? |
321
| >> |
| Q5. Is the scanned copy of invoices to be uploaded along with GSTR-1? |
321
| >> |
| Q6. Whether all invoices have to be uploaded in the returns? |
321
| >> |
| Q7. Whether description of each item in the invoice will have to be uploaded? |
321
| >> |
| Q8. Whether value for each transaction has to be fed in GSTR-1? What if no consideration? |
322
| >> |
| Q9. What is the status of GSTR-2 and GSTR-3? |
322
| >> |
| Q10. Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2? |
322
| >> |
| Q11. Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return? |
322
| >> |
| Q12. How does a taxpayer get the credit of the tax deducted at source on his behalf? Does he need to produce TDS certificate from the deductee to get the credit? |
322
| >> |
| Q13. How can taxpayers file their returns? |
323
| >> |
| Q14. Is it compulsory for a taxpayer to file return by himself? |
323
| >> |
| Q15. What is the consequence of not filing the return within the prescribed date? |
323
| >> |
| Q16. What happens if ITC is taken on the basis of a document more than once? |
323
| >> |
| Q17. What is GSTR-3B? |
323
| >> |
| Q18. Is there any late fees for late filing of GSTR-3B? |
324
| >> |
| Q19. How does the taxpayer need to account for Advances in his GSTR-1? |
324
| >> |
| Q20. What is an annual return? |
324
| >> |
| Q21. What is the time period for the annual return for which transactions are to be taken? |
324
| >> |
| Q22. Whether annual return is to be filed GSTIN wise or entity wise? |
325
| >> |
| Q23. What is final return? What is the need for it? |
325
| >> |
| Q24. What if the final return is not filed within 90 days of cancellation of registration? |
325
| >> |
13. Assessment and Audit |
325
| >> |
| Q1. Who is the person responsible to make assessment of taxes payable under the Act? |
325
| >> |
| Q2. Under what circumstances can provisional assessment be done? |
326
| >> |
| Q3. In what form and manner should the taxable person make a request for provisional assessment? |
326
| >> |
| Q4. Can the proper officer ask for additional documents/clarification upon receipt of request for provisional assessment? If so how? Whether he has to issue any order for allowing provisional assessment? |
326
| >> |
| Q5. Is it mandatory for the applicant to appear before the proper officer in such cases? |
326
| >> |
| Q6. In what form and manner will the proper officer issue an order of provisional assessment? |
326
| >> |
| Q7. Is there any time limit within which the order for provisional assessment has to be issued by the proper officer? |
327
| >> |
| Q8. How should the applicant execute the Bond as per directions given in the order of provisional assessment? |
327
| >> |
| Q9. While executing the bond, is it necessary for the applicant to execute separate bonds for Central Tax and State Tax? |
327
| >> |
| Q10. What is the time limit within which the proper officer has to finalize the provisional assessment? |
327
| >> |
| Q11. What procedure will the proper officer follow for finalizing the provisional assessment? |
327
| >> |
| Q12. In case the amount of tax determined at the time of final assessment is higher than the tax paid at the time of provisional assessment, should the taxable person pay interest on the entire amount of tax (as finalised) fro |
327
| >> |
| Q13. In case, the tax payable on finalisation is less than the tax actually paid at the time of provisional assessment, how can the taxable person claim refund? |
328
| >> |
| Q14. After finalization of assessment, how can the taxable person seek release of the security furnished at the time of provisional assessment? |
328
| >> |
| Q15. In what manner and within what time will the security be released in favour of the applicant? |
328
| >> |
| Q16. In what manner will returns be scrutinized under GST? |
328
| >> |
| Q17. What is the time limit for the taxable person to respond to such notice? |
328
| >> |
| Q18. In case the taxable person accepts the discrepancies, how should he comply? |
329
| >> |
| Q19. How will the proper officer deal with reply given in FORM GST ASMT-11 by the taxable person? |
329
| >> |
| Q20. In case the taxable person does not agree with the discrepancies communicated nor does he pay tax/interest etc arising out of such discrepancy, what course of action an the proper officer take? |
329
| >> |
| Q21. How will assessment of non-filers of returns take place under GST? |
329
| >> |
| Q22. How will assessment of un-registered persons take place under GST? |
329
| >> |
| Q23. Under what circumstances can a tax officer initiate Summary Assessment? |
330
| >> |
| Q24. In what manner will a summary assessment order be issued? |
330
| >> |
| Q25. Is summary assessment order to be necessarily passed against the taxable person? |
330
| >> |
| Q26. Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order? |
330
| >> |
| Q27. How can the taxable person make an application for withdrawal of summary assessment order? |
330
| >> |
| Q28. How will the proper officer respond to the request made in FORM GST ASMT-17? |
331
| >> |
| Q29. Who can conduct audit of taxpayers? |
331
| >> |
| Q30. Whether any prior intimation is required before conducting the audit? |
331
| >> |
| Q31. What is the period within which the audit is to be completed? |
331
| >> |
| Q32. What is meant by commencement of audit? |
331
| >> |
| Q33. What are the obligations of the taxable person when he receives the notice of audit? |
331
| >> |
| Q34. What would be the action by the proper officer upon conclusion of the audit? |
332
| >> |
| Q35. In what manner will an audit under section 65(1) be conducted? |
332
| >> |
| Q36. Under what circumstances can a special audit be instituted? |
332
| >> |
| Q37. What is the time limit to submit the audit report? |
333
| >> |
| Q38. Who will bear the cost of special audit? |
333
| >> |
| Q39. What action the tax authorities may take after the special audit? |
333
| >> |
| Q40. What if Audit (Departmental/Compulsory audit by CA) is already conducted or being conducted? |
333
| >> |
| Q41. In what form and manner will a special audit be ordered and how will the result of such audit be communicated to the taxable person? |
333
| >> |
| Q42. When does a taxpayer has to get audited compulsorily? |
333
| >> |
| Q43. Whether the turnover of Rs. 2 crore needs to be taken All India or State wise? |
334
| >> |
13.1 Invoice, Credit and Debit Note |
334
| >> |
| Q44. What is the significance of Tax Invoice under GST? |
334
| >> |
| Q45. When should a supplier of goods issue a Tax invoice? |
334
| >> |
| Q46. When should a supplier of services issue a Tax Invoice? |
334
| >> |
| Q47. What are the particulars to be mentioned on the invoices which are prescribed by the rules? |
335
| >> |
| Q48. Are any particular suppliers exempt from any of the above provisions? |
335
| >> |
| Q49. Are there any special requirements for an invoice meant for export of goods and/or services? |
336
| >> |
| Q50. When can a registered person not issue a tax invoice? |
336
| >> |
| Q51. In what manner, should an invoice be issued? |
336
| >> |
| Q52. What is a Bill of Supply? |
337
| >> |
| Q53. Who are the persons required to issue a Bill of Supply under GST? |
337
| >> |
| Q54. What should be the contents of a Bill of Supply? |
337
| >> |
| Q55. Can issue of a bill of supply be dispensed with in any circumstances? |
337
| >> |
| Q56. What is a receipt voucher? |
338
| >> |
| Q57. Who has to issue a receipt voucher under GST? |
338
| >> |
| Q58. What particulars should be mentioned in the receipt voucher? |
338
| >> |
| Q59. What should be done in case a receipt voucher is issued, but subsequently no supply takes place? |
338
| >> |
| Q60. Is a Tax Invoice supposed to be issued only by the supplier of goods/ services under GST? |
339
| >> |
| Q61. What is a payment voucher? When is to be issued? |
339
| >> |
| Q62. When should an invoice be issued in case of continuous supply of goods? |
339
| >> |
| Q63. When should an invoice be issue in case of continuous supply of services? |
339
| >> |
| Q64. In case where supply of services ceases under a contract before completion of the contract, when should an invoice be issued? |
339
| >> |
| Q65. Can an unregistered person collect GST? |
339
| >> |
| Q66. Does the term "invoice" include a revised invoice also? |
339
| >> |
| Q67. Is it mandatory to show tax amount on every invoice? |
340
| >> |
| Q68. What is a Credit Note? |
340
| >> |
| Q69. When can a supplier issue a credit note? |
340
| >> |
| Q70. What is a debit note? |
340
| >> |
| Q71. When can a supplier issue a debit note? |
340
| >> |
| Q72. Does the term Debit Note include a supplementary invoice? |
341
| >> |
| Q73. What should be the contents of a revised invoice? |
341
| >> |
| Q74. Can an Input Service Distributor (ISD) issue a Invoice or credit note? |
341
| >> |
| Q75. What should be the contents of an ISD Invoice/Credit Note issued by the ISD? |
341
| >> |
| Q76. Can a registered person having the same PAN as that of ISD issue an invoice/debit/credit note to the ISD? If so what would be the contents of such an invoice |
342
| >> |
| Q77. When should delivery challans be issued? |
342
| >> |
| Q78. What should be the contents of the delivery challan? |
343
| >> |
| Q79. What is the manner of issuing a delivery challan? |
343
| >> |
| Q80. When can an invoice cum bill of supply be issued? |
343
| >> |
| Q81. When should a person in charge of a conveyance be necessarily carrying a Tax Invoice or a bill of supply? |
343
| >> |
13.2 Accounts and Records under GST |
343
| >> |
| Q82. Whether every registered person is required to maintain records? |
343
| >> |
| Q83. What are the records that a registered person is mandatorily required to maintain under the GST Act? |
344
| >> |
| Q84. Where should the registered person keep the records under GST? |
344
| >> |
| Q85. Can a registered person maintain the records in electronic form? |
344
| >> |
| Q86. For how long (period of time) should the mandatory records be maintained by the registered person? |
345
| >> |
| Q87. With respect to stock of goods, which records are required to be maintained by the registered person? |
345
| >> |
| Q88. Is it necessary for the registered person to keep separate record of advances received? |
345
| >> |
| Q89. Is it necessary for registered persons to maintain details of tax paid and payable? |
345
| >> |
| Q90. What are the particulars of suppliers that need to be maintained by the registered person under GST? |
346
| >> |
| Q91. What would be the consequences if the registered person fails to account for the goods and services in accordance with the provisions of the Act? |
346
| >> |
| Q92. What are the production accounts, which a manufacturer need to specifically maintain under GST apart from other records? |
346
| >> |
| Q93. What are the accounts that a service provider need to specially maintain, in addition to other accounts and records? |
346
| >> |
| Q94. What are the accounts which a person supplying works contract need to maintain? |
346
| >> |
| Q95. What are the accounts and records that an Agent need to maintain? |
347
| >> |
| Q96. What are the records that an owner or operator of warehouse or godown or transporters need to maintain under GST Rules? |
347
| >> |
| Q97. What are the records which a person having custody over the goods in the capacity of a carrier or clearing and forwarding agent need to maintain? |
348
| >> |
| Q98. Is it necessary to show the records and accounts maintained under these rules to the proper officer? |
348
| >> |
| Q99. Does any competent authority have the power to relax rules in regard to maintenance of accounts and records? |
348
| >> |
| Q100. How are mistakes in records to be rectified? |
349
| >> |
| Q101. Is it necessary for the registered person to get their accounts audited from a professional? |
349
| >> |
| Q102. In case books of accounts are maintained manually, it is necessary to serially number the books of account? |
349
| >> |
| Q103. Who will be responsible for keeping proper for the inputs or capital goods sent to Job-worker? |
349
| >> |
13.3 E-Way Bill |
349
| >> |
| Q104. What is an E Way Bill? |
349
| >> |
| Q105. What is the common portal for e-way bill? |
349
| >> |
| Q106. What is consignment value? |
350
| >> |
| Q107. Whether consignment value of goods shall include tax also? In case of movement other than by way of supply, value may not be available. How to value such cases? |
350
| >> |
| Q108. What are the benefits of e-way bill? |
350
| >> |
| Q109. When the e-way bill provisions were implemented? |
350
| >> |
| Q110. When should an e-way bill be generated? |
350
| >> |
| Q111. Whether E-way bill need to be generated for all movements of goods? |
350
| >> |
| Q112. Whether an e-way bill is to be issued, even when there is no supply? |
352
| >> |
| Q113. Who should generate e-way bill? |
352
| >> |
| Q114. Who has to generate E-way bill in case of transportation of goods by rail, air or vessel? |
352
| >> |
| Q115. Who causes movement of goods? |
353
| >> |
| Q116. Is there any time gap allowed between furnishing information in Part-A and updating transport details in Part-B? |
353
| >> |
| Q117. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill? |
353
| >> |
| Q118. Is e-way bill required when the goods are supplied by an unregistered supplier? |
353
| >> |
| Q119. What are the reasons for transportation to be furnished in the part A of e-way bill? |
354
| >> |
| Q120. Whether an unregistered transporter need to compulsorily enroll on the e-way bill system? |
354
| >> |
| Q121. What is invoice reference number? |
354
| >> |
| Q122. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill? |
354
| >> |
| Q123. What happens if the conveyance is changed en-route? |
355
| >> |
| Q124. Can the transporter assigned by a supplier or recipient further reassign the e-way bill to another transporter? |
355
| >> |
| Q125. How does transporter come to know that particular e-way bill has been assigned to him? |
355
| >> |
| Q126. How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party? |
355
| >> |
| Q127. How does the tax payer become transporter in the e-way bill system? |
356
| >> |
| Q128. How many times can Part-B or Vehicle number be updated for an e-way bill? |
356
| >> |
| Q129. What is the concept of acceptance of e-way bill by the recipient? |
356
| >> |
| Q130. What happens if multiple consignments are transported in one conveyance? |
356
| >> |
| Q131. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known? |
357
| >> |
| Q132. What is the validity period of e-way bill? |
357
| >> |
| Q133. What is a day for e-way bill? How to count hours/day in e-way bill? |
357
| >> |
| Q134. Can the validity period of e-way bill be extended? |
357
| >> |
| Q135. What is the validity period of consolidated e-way bill? |
358
| >> |
| Q136. Can a e-way bill be modified? |
358
| >> |
| Q137. Is it necessary to feed information and generate e-way bill electronically in the common portal? |
358
| >> |
| Q138. What is EBN? Who gives it? |
358
| >> |
| Q139. Whether e-way bill generated in one state is valid in another state? |
358
| >> |
| Q140. What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles? |
358
| >> |
| Q141. Can a transport vehicle be intercepted? |
358
| >> |
| Q142. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods? |
359
| >> |
| Q143. What is the responsibility of transporters, owners or operators of godown or warehouse? |
359
| >> |
| Q144. What has to be done by the transporter if consignee refuses to take goods or rejects the goods? |
359
| >> |
| Q145. What are the documents to be carried by the person in charge of a conveyance while transporting goods? |
359
| >> |
| Q146. What are RFIDs? |
359
| >> |
| Q147. Is it necessary that the e-way bill has to be mapped to a RFID device? |
360
| >> |
| Q148. Are there any special situations where e-way bill needs to be issued even if the value of the consignment is less than Rs. 50,000? |
360
| >> |
| Q149. Can a tax payer update his business name, address, mobile number or e-mail id in the e-way bill system? |
360
| >> |
| Q150. What are the modes of e-way bill generation? |
360
| >> |
| Q151. What is the role of sub-users in e-way bill system? How can sub-users be activated? |
360
| >> |
| Q152. Whether information submitted for e-way bill can be used for filing GST Returns? |
361
| >> |
| Q153. Whether individuals while shifting their personal belongings will have to generate E-way bill? |
361
| >> |
| Q154. Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movemen |
361
| >> |
| Q155. Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calcu |
361
| >> |
| Q156. Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise deta |
361
| >> |
| Q157. What should be the value in e-waybill in case goods are sent on lease basis as the value of machine is much higher than leasing charges? |
362
| >> |
| Q158. How to handle "Bill to" – "Ship to" invoice in e-way bill system? |
362
| >> |
| Q159. What form of e-way bill - original printout or softcopy need to be carried by the transporter? |
362
| >> |
14. Refunds |
362
| >> |
| Q1. What are the situations which may give rise to refund under GST? |
362
| >> |
| Q2. Whether Provisional Refund is allowable for all refunds under GST? |
363
| >> |
| Q3. Which supplies would be considered as zero rated? |
363
| >> |
| Q4. The GST Law allows exports to be made under a LUT in all cases. Is this statement true or false? |
363
| >> |
| Q5. What is the time limit within which provisional refund has to be sanctioned by the proper officer? |
363
| >> |
| Q6. Can refund of Transitional Credit be claimed as refund of accumulated ITC? |
363
| >> |
| Q7. When is a deficiency memo issued in respect of a refund claim made under section 54? |
364
| >> |
| Q8. Can deficiency memo be issued more than once for a refund claim? |
364
| >> |
| Q9. How can fresh claims be filed pursuant to issuance of deficiency memo? |
364
| >> |
| Q10. What would happen if exports have been made without submitting any Bond/LUT. Will refund be denied on account of such exports? |
364
| >> |
| Q11. What are the documents to be submitted along with a refund claim of accumulated ITC on account of export of goods and services without payment of tax? |
364
| >> |
| Q12. What are the documents to be submitted along with a refund claim of IGST paid on export of services? |
365
| >> |
| Q13. Whether the claimant will need to produce FIRC/BRC in a claim for refund of ITC on account of export ofgoods? |
365
| >> |
| Q14. In case of supplies made to Merchant Exporters, will the supplies so made be treated as zero rated for the supplier? |
365
| >> |
| Q15. If such supplies are not zero rated, will it mean that the supplier will not be entitled to any refund on such supplies? |
365
| >> |
| Q16. What is meant by the terms "relevant period" in so far as refund claims under GST are concerned. Is it different from "tax period" defined under the law? |
366
| >> |
| Q17. Is refund linked to a tax period or relevant period under GST Law? |
366
| >> |
| Q18. Can the exporter file refund claims by clubbing successive calendar months/quarter or should the claim be filed on a monthly basis? |
366
| >> |
| Q19. Can refund of taxes paid under existing laws (Central Excise/Service Tax) be made under GST? |
366
| >> |
| Q20. How will refund claims made under existing laws be dealt with? |
366
| >> |
| Q21. For Export of goods made under LUT, what is the time period within which proof of export need to be submitted? |
366
| >> |
| Q22. For Export of services made under LUT, what is the time period within which proof of export need to be submitted? |
367
| >> |
| Q23. What are the circumstances in which manual filing of refund claims is permitted under GST? |
367
| >> |
| Q24. What is the form in which manual claims need to be filed? |
367
| >> |
| Q25. What is the periodicity for filing of refund claims? |
367
| >> |
| Q26. Can refund claims be filed even if GSTR-1/3B for the particular period has not been filed? |
368
| >> |
| Q27. Will provisionally accepted ITC be allowed as refund? |
368
| >> |
| Q28. What is the format in which the undertaking referred to above needs to be filed? |
368
| >> |
| Q29. What will happen if the refund claim of unutilised ITC is rejected? |
368
| >> |
| Q30. In respect of deemed export supplies, who can claim refund? |
368
| >> |
| Q31. What are the documents required to be filed where the claim is on account of deemed exports? |
368
| >> |
| Q32. What are deemed export supplies? |
369
| >> |
| Q33. What are the situations in which refund of accumulated ITC is allowed under GST? |
369
| >> |
| Q34. What are the situations in which refund of accumulated ITC will not be allowed even if it's a case of zero rated supplies or inverted rate structure? |
369
| >> |
| Q35. Has the Government exercised its powers to curtail refund of ITC in respect of any product/services? |
369
| >> |
| Q36. Will the above restriction in Q35 (applicable for inverted rate structure refund) apply for zero rated supplies? |
370
| >> |
| Q37. How will the refund amount be calculated in case of claim of unutilised ITC on account of zero rated supplies? |
370
| >> |
| Q38. How will the refund amount be calculated in case of claim of unutilised ITC on account of inverted rate structure? |
371
| >> |
| Q39. What does "Net ITC" mean for the purpose of calculation of refund amount? |
371
| >> |
| Q40. What does Turnover of zero rated supply of goods mean for the purpose of calculation of refund amount? |
371
| >> |
| Q41. What does Turnover of zero rated supply of services mean for the purpose of calculation of refund amount? |
371
| >> |
| Q42. What does Adjusted Total Turnover mean for the purpose of calculation of refund amount? |
371
| >> |
| Q43. For a claim of refund of IGST paid on export of goods, will the applicant need to file GST RFD-01/01A? |
372
| >> |
| Q44. Will such refund claims be treated as having been filed when the shipping bill is filed? |
372
| >> |
| Q45. Who will process/disburse refund of IGST paid on export of goods? |
372
| >> |
| Q46. What are the validations required for processing refund claim of IGST on export of goods? |
372
| >> |
| Q47. Can refund of IGST on export of goods be withheld under any circumstances? |
372
| >> |
| Q48. What are the modalities to be followed when refund is withheld on the request of the jurisdictional Commissioner of Central/State Tax? |
373
| >> |
| Q49. When will interest become payable in a refund claim? |
373
| >> |
| Q50. What is the rate of interest notified by the Government for delayed settlement of refund claims? |
374
| >> |
| Q51. How will an order for payment of interest be made under GST? |
374
| >> |
| Q52. Does interest become due if it is not paid within 60 days of receipt of application or 60 days of acknowledgement? |
374
| >> |
| Q53. What is the relevant date within which claim for refund is to be filed? |
374
| >> |
| Q54. What is the significance of relevant date for the purpose of refund? |
375
| >> |
| Q55. Does GST law recognize the concept of payment of tax under protest? |
375
| >> |
| Q56. Can Merchant Exporters or recipient of deemed export supplies claim refund of IGST paid on export of goods (exports made out of supplies received from supporting manufacturer/supplies received under advance/ EPCG authoriz |
375
| >> |
| Q57. Are refunds of IGST on export of goods automated under the GST Law? |
376
| >> |
| Q58. How will acknowledgment of manual refund claims be given? |
376
| >> |
| Q59. What are the conditions subject to which provisional refund will be granted? |
376
| >> |
| Q60. How will provisional refunds be processed? |
376
| >> |
| Q61. Will provisional refund be granted separately under each head or will it be combined? |
377
| >> |
| Q62. How will the proper officer satisfy the requirement of condition that the applicant has not been prosecuted for any offence under the Act? |
377
| >> |
| Q63. How will claims be processed finally after sanction of provisional refund? |
377
| >> |
| Q64. How will final refund sanction order be issued? |
377
| >> |
| Q65. Will both SGST and CGST be paid by the same authority? |
378
| >> |
| Q66. How will communication between Central and State tax authorities take place? |
378
| >> |
| Q67. Who can file claim refund on account of supply to SEZs? |
379
| >> |
| Q68. When can the DTA supplier file refund claims on account of supplies made to SEZ units? |
379
| >> |
| Q69. What supporting documents are required to be filed by the DTA supplier in a refund claim? |
379
| >> |
| Q70. Whether the DTA supplier would be entitled to provisional refund? |
379
| >> |
| Q71. How will the amount of claim (of ITC) be calculated? |
380
| >> |
| Q72. What are the documents to be filed along with the claim of refund on account of deemed exports, if the claim is to be filed by the supplier? |
380
| >> |
| Q73. What are the documents to be filed along with the claim of refund on account of deemed exports, if the claim is to be filed by the recipient? |
380
| >> |
| Q74. What will be the eligible amounts for refund in case of deemed exports? |
381
| >> |
| Q75. In case the supplier claims refund on account of deemed export supplies, will the recipient be eligible for refund of ITC in respect of other inputs/input services which have been used in making zero rated supply? |
381
| >> |
| Q76. What is the Procedure to be followed in case of Deemed Exports? |
381
| >> |
| Q77. What is the relevant date for filing of refund claim in case of deemed exports? |
382
| >> |
| Q78. What are the conditions subject to which supply of goods (to merchant exporters) at concessional rate may be made? |
382
| >> |
| Q79. What happens if the merchant exporter fails to export such goods? |
383
| >> |
| Q80. Can the merchant exporter claim refund of ITC in respect of supplies received at concessional rate in terms of Notification 40/2017-Central Tax (Rate), dated 23-10-2017. What about other inputs/input services which have g |
383
| >> |
| Q81. How can the supplier to merchant exporter claim refund, since such supplies will not be considered as zero rated supplies? |
384
| >> |
| Q82. Is the scheme of making supplies to merchant exporters at concessional rate of duty in terms of Notification 40/2017-Central Tax (Rate), dated 23-10-2017 compulsory? |
384
| >> |
| Q83. Can the merchant exporter export goods (in respect of which concessional rate of duty is availed by the supplier) on payment of IGST and claim refund of IGST? |
384
| >> |
| Q84. Will refund of Compensation Cess be also admissible under GST? |
384
| >> |
| Q85. How can refunds of excess balance in the electronic cash ledger be claimed? |
385
| >> |
| Q86. Is there any time limit within which refund of excess balance in cash ledger need to be submitted? |
385
| >> |
| Q87. A registered person pays IGST for a supply which is subsequently held to be intra-state. What is the relevant date, within which he has to file a claim for refund of IGST wrongly paid? |
385
| >> |
| Q88. Interest on delayed payment (if refund is not paid within 60 days from the date of receipt of application) will be paid right from the first date of receipt of claim till the date of payment. Is this statement true? |
385
| >> |
| Q89. If refund arises on account of finalisation of provisional assessment under GST, will the registered person need to make a separate claim for refund of such amount under section 54 or will it be granted suo-motu consequen |
385
| >> |
| Q90. What is the relevant date within which claim has to be filed for refunds arising as a consequence of finalisation of provisional assessment? |
386
| >> |
| Q91. What documents need to be submitted along with the claim of refund (for refunds arising as consequence to finalization of provisional assessment)? |
386
| >> |
| Q92. Is manual filing of claims permitted for refunds arising as a consequence of finalisation of provisional assessment? |
386
| >> |
| Q93. In case refund claim is filed as a consequence of any Court judgment, when will interest become due? |
387
| >> |
| Q94. What are the documentary evidences that need to accompany the refund claim, in cases where the claim arises a consequence of any court order or judgement? |
387
| >> |
| Q95. What is unjust enrichment. Does the concept apply in GST? |
388
| >> |
| Q96. What is the standard of proof required under GST to demonstrate non-passing of incidence of tax to any other person? |
388
| >> |
14.1 Refunds by UINs |
389
| >> |
| Q97. Which are the class of persons entitled for refund of GST paid on inward supplies? |
389
| >> |
| Q98. How can UN bodies claim refund of GST paid on their inward supplies? |
389
| >> |
| Q99. Who will process the claims for refund filed by UN bodies/Embassies etc? |
390
| >> |
| Q100. Are there any conditions prescribed in Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017? |
390
| >> |
| Q101. What is the procedure for filing of refund applications by UIN agencies? |
390
| >> |
| Q102. How will the refund claims of UIN agencies be processed? |
391
| >> |
| Q103. Can UIN agencies file refund claims with the proper officer of State Tax? |
391
| >> |
| Q104. What are the documents required to be submitted by UIN agencies along with refund claims? |
391
| >> |
| Q105. Will refund be granted if the inward invoices does not bear UIN number of the recipient? |
391
| >> |
15. Demands and Recovery |
392
| >> |
| Q1. Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? |
392
| >> |
| Q2. In what form and manner will the demand notice be issued? |
392
| >> |
| Q3. What if person chargeable with tax, pays the amount along with interest before issue of show cause notice under section 73? |
392
| >> |
| Q4. What is the form and manner in which payment of tax/interest/penalty before issue of notice under section 73 or 74 will be communicated by the taxable person? |
393
| >> |
| Q5. What is the form and manner in which payment of tax/interest/penalty after issue of notice under section 73 or 74 will be communicated by the taxable person? |
393
| >> |
| Q6. What is the course of action, if the assessee has not paid the tax or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts |
393
| >> |
| Q7. What is the time limit for issuance of SCN in light of the above circumstances? |
393
| >> |
| Q8. How will the taxable person respond to the SCN issued under section 73 or section 74? |
394
| >> |
| Q9. What is the form and manner in which an order determining tax liability will be issued under section 73 or section 74? |
394
| >> |
| Q10. After issuance of order, is it necessary for the proper officer to issue a recovery notice? |
394
| >> |
| Q11. Is there any time limit for adjudication the cases? |
394
| >> |
| Q12. If notice is issued under section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case? |
394
| >> |
| Q13. How will rectification of order be done by the proper officer? |
394
| >> |
| Q14. What are the remedies available to the assessee who have been issued order under section 74 of the CGST Act? |
395
| >> |
| Q15. What is the time limit for initiation of recovery proceedings under CGST Act, 2017? |
395
| >> |
| Q16. What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/revision proceedings? |
395
| >> |
| Q17. What are the provisions for recovery of the erstwhile dues in respect of default of C.Ex. duties and Service Tax in the GST regime? |
395
| >> |
| Q18. What are the modes of recovery of tax available to the proper officer? |
396
| >> |
| Q19. In what manner will the proper officer proceed to recover dues from the amounts owed to the defaulter? |
397
| >> |
| Q20. What is the procedure for recovery of dues by sale of goods belonging to the defaulter, which is in the control of the proper officer? |
397
| >> |
| Q21. How will the dues owed by the defaulter be recovered by the proper officer from a third person (a bank, post office, insurer etc.) who holds money on behalf of the defaulter? |
398
| >> |
| Q22. What will be the consequences, if the third person referred to above, fails to make payment in pursuance of notice issued in FORM GST DRC-13? |
398
| >> |
| Q23. How can the proper officer recover the dues from the amount payable to the defaulter as a consequence of execution of a decree of a civil court? |
398
| >> |
| Q24. What is the manner in which the proper officer will recover dues from the defaulter by sale of movable or immovable property belonging to the defaulter? (Rule 147) |
399
| >> |
| Q25. In what manner will a proper officer attach any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter? (Rule 151) |
401
| >> |
| Q26. In what manner, will attachment of any property in the custody of courts take place? (Rule 152) |
401
| >> |
| Q27. How will proper officer attach an interest in partnership of the defaulter? (Rule 153) |
401
| >> |
| Q28. How will the amounts recovered as proceeds of sale of goods or movable or immovable property be appropriated? (Rule 154) |
402
| >> |
| Q29. How will the proper officer make recovery of dues of the defaulter through land revenue authority? |
402
| >> |
| Q30. How will the amount be recovered from the defaulter, if it is to be recovered as a fine imposed under the Code of Criminal Procedure, 1973? |
402
| >> |
| Q31. Can the amount due from the defaulter be recovered from the surety? |
402
| >> |
| Q32. Whether the payment of tax dues can be made in instalments? |
402
| >> |
| Q33. In what manner, will the Commissioner deal with a request for payment of tax and other amounts in instalments? (Rule 158) |
403
| >> |
| Q34. In what manner will provisional attachment of property take place? (Rule 159) |
404
| >> |
| Q35. How will notice of tax dues be given to the liquidator in terms of section 88? |
404
| >> |
| Q36. How will the order for reduction or enhancement of any demand in terms of section 84 be given? (Rule 161) |
404
| >> |
| Q37. Can recovery of arrears of a person registered in one State be effected from a distinct person located in another state? |
404
| >> |
16. Appeals/Revision |
404
| >> |
| Q1. Who is an adjudicating authority under GST? |
404
| >> |
| Q2. Whether any person aggrieved by any order or decision passed against him has the right to appeal? |
405
| >> |
| Q3. Who is an appellate authority under GST? |
405
| >> |
| Q4. What is the time limit within which appeals should be filed against any order under GST? |
405
| >> |
| Q5. Who are the proper officers to whom appeals will lie under GST? |
405
| >> |
| Q6. Whether appeal can be filed to CGST appellate authority against the order passed by an officer of SGST or vice versa? |
406
| >> |
| Q7. If the proper officer of CGST passes an order under the CGST Act, can such proper officer issue an order under the corresponding State/UT GST Act? |
406
| >> |
| Q8. Does the appellate authority have the power to condone any delay beyond three/six months in filing of appeal. If so, what is the period of delay that can be condoned by the appellate authority? |
406
| >> |
| Q9. Is there any requirement of any pre-deposit for filing of appeal before the Appellate Authority? |
406
| >> |
| Q10. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo? |
407
| >> |
| Q11. Is there any format in which appeal has to be filed before the appellate authority? |
407
| >> |
| Q12. If an appeal is filed and pre-deposit made, can the Revenue authorities still proceed and recover the balance amount? |
407
| >> |
| Q13. Is there any time limit within which the appellate authority has to decide the appeal? |
407
| >> |
| Q14. Does the appellate authority have the power to remand the case back to the adjudicating authority? |
407
| >> |
| Q15. Can the appellate authority enhance any fees/penalty/fine in lieu of confiscation or reduce any amount of refund or ITC etc from that contained in the order of the adjudicating authority? |
408
| >> |
| Q16. Can the appellate authority enhance any tax demand from that contained in the order of adjudicating authority? |
408
| >> |
| Q17. Who is the Revisional authority under GST? |
408
| >> |
| Q18. What are the powers of the revisional authority? |
408
| >> |
| Q19. What are the circumstances in which the revisional authority shall not exercise his power? |
408
| >> |
| Q20. An order can be taken up for revision within a time period of three years from the date of passing of the original order. Can this time period of 3 years be relaxed under any circumstances? |
409
| >> |
| Q21. To whom will an appeal lie against the order of the appellate and revisional authority? |
409
| >> |
| Q22. What is the structure of Tribunal envisaged under GST? |
409
| >> |
| Q23. What is the jurisdiction of the National (& Regional Benches) & the State (& area benches) of the Tribunal? |
410
| >> |
| Q24. What would be the composition of National/Regional Bench? |
410
| >> |
| Q25. What would be the composition of the State/Area Benches? |
410
| >> |
| Q26. What happens in case of difference of opinion amongst the members of the Bench? |
410
| >> |
| Q27. What is the time limit within which an aggrieved person should file an appeal before the Tribunal? |
410
| >> |
| Q28. How can Revenue file appeals against orders of appellate/revisional authority? What is the time limit for filing such appeals by the Revenue? |
411
| >> |
| Q29. Does the Appellate Tribunal have power to condone the delay in filing appeal/memorandum of cross objections, by the aggrieved person/Revenue. If so, to what extent? |
411
| >> |
| Q30. What is memorandum of cross objections? What is the time limit for filing memorandum of cross objections before Tribunal? |
411
| >> |
| Q31. Is there any prescribed form for filing an appeal before the Appellate Tribunal? |
412
| >> |
| Q32. What are the pre-deposit requirements for an appeal to be heard by the Appellate Tribunal? |
412
| >> |
| Q33. If the pre-deposit amount becomes refundable to the taxable person as a consequence of the favourable decision in appeal, will any interest be paid on such amount? |
412
| >> |
| Q34. Does the Tribunal have any power to amend its own order? |
412
| >> |
| Q35. To which authority will further appeals lie from the order of Appellate Tribunal? |
412
| >> |
| Q36. What is the time limit within which an appeal has to be filed before the High Court? |
413
| >> |
| Q37. Against which orders will appeals lie to the Hon'ble Supreme Court? |
413
| >> |
| Q38. Which are the orders against which no appeal shall lie? |
413
| >> |
| Q39. In case the aggrieved person prefers an appeal before the High Court/ Supreme Court, will the sums due on account of order of Tribunal be payable? |
413
| >> |
| Q40. Does the Board have the powers to issue directions fixing any monetary limits for filing of appeals? |
414
| >> |
| Q41. Whether the fee paid by litigants in the Consumer Disputes Redressal Commissions are leviable to GST? |
414
| >> |
| Q42. What is the concept of authorised representative in GST? |
414
| >> |
| Q43. How can a taxpayer search for a GST Practitioner? |
415
| >> |
| Q44. Can a person be disqualified to act as authorised representative? |
415
| >> |
17. Advance Ruling |
415
| >> |
| Q1. What is the meaning of Advance Ruling? |
415
| >> |
| Q2. Which are the questions for which advance ruling can be sought? |
415
| >> |
| Q3. Whether questions relating to place of supply can be asked under Advance Ruling Mechanism? |
416
| >> |
| Q4. What is the objective of having a mechanism of Advance Ruling? |
416
| >> |
| Q5. What will be the composition of Authority for advance rulings (AAR) under GST? |
416
| >> |
| Q6. Is it necessary for a person seeking advance ruling to be registered? |
416
| >> |
| Q7. At what time an application for advance ruling be made? |
416
| >> |
| Q8. What is the fees for filing an application before AAR and AAAR? |
416
| >> |
| Q9. In how much time will the Authority for Advance Rulings have to pronounce its ruling? |
416
| >> |
| Q10. What is the Appellate authority for advance ruling (AAAR)? |
417
| >> |
| Q11. How many AAR and AAAR are constituted under GST? |
417
| >> |
| Q12. To whom will the Advance Ruling be applicable? |
417
| >> |
| Q13. Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court? |
417
| >> |
| Q14. What is the time period for applicability of Advance Ruling? |
417
| >> |
| Q15. Can an advance ruling given be nullified? |
417
| >> |
| Q16. What is the procedure for obtaining Advance Ruling? |
418
| >> |
| Q17. Under what circumstances will the application for Advance Ruling be compulsorily rejected? |
418
| >> |
| Q18. What is the procedure to be followed by AAR once the application is admitted? |
418
| >> |
| Q19. What happens if there is a difference of opinion amongst members of AAR? |
418
| >> |
| Q20. What are the provisions for appeals against order of AAR? |
418
| >> |
| Q21. Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings? |
419
| >> |
| Q22. Can the AAR & AAAR order for rectification of mistakes in the ruling? |
419
| >> |
| Q23. Where can one find the orders passed by AARs. and AAARs? |
419
| >> |
18. Inspection, Search, Seizure and Arrest |
420
| >> |
| Q1. What is the meaning of the term "Search"? |
420
| >> |
| Q2. What is the meaning of the term "Inspection"? |
420
| >> |
| Q3. Who can order for carrying out "Inspection" and under what circumstances? |
420
| >> |
| Q4. What are the powers of the proper officer during the search? |
420
| >> |
| Q5. Whether the person from whose custody any documents are seized is entitled to get the copies thereof? |
420
| >> |
| Q6. Can the proper officer authorize Inspection of any assets/premises of any person under this section? |
421
| >> |
| Q7. Who can order for Search and Seizure under the provisions of CGST Act? |
421
| >> |
| Q8. What is meant by 'reasons to believe'? |
421
| >> |
| Q9. Is it mandatory that such 'reasons to believe' has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure? |
421
| >> |
| Q10. What is a Search Warrant and what are its contents? |
421
| >> |
| Q11. When do goods become liable to confiscation under the provisions of CGST/SGST Act? |
422
| >> |
| Q12. What powers can be exercised by an officer during valid search? |
422
| >> |
| Q13. What is the procedure for conducting search? |
422
| >> |
| Q14. What are the basic requirements to be observed during Search operations? |
422
| >> |
| Q15. Can a CGST/SGST officer access business premises under any other circumstances? |
423
| >> |
| Q16. What is meant by the term 'Seizure'? |
424
| >> |
| Q17. Does GST Act(s) have any power of detention of goods and conveyances? |
424
| >> |
| Q18. What is the distinction in law between 'Seizure' and 'Detention'? |
424
| >> |
| Q19. What are the safeguards provided in GST Act(s) in respect of Search or Seizure? |
424
| >> |
| Q20. What is the time limit for issuance of SCN in respect of seized goods? |
425
| >> |
| Q21. Can the goods be sold by the department after seizure? |
425
| >> |
| Q22. Is there any special document required to be carried during transport of taxable goods? |
426
| >> |
| Q23. What is meant by the term "arrest"? |
426
| >> |
| Q24. When can the proper officer authorize 'arrest' of any person under CGST/SGST Act? |
427
| >> |
| Q25. What are the safeguards provided under CGST/SGST Act for a person who is placed under arrest? |
427
| >> |
| Q26. What are the precautions to be taken during arrest? |
427
| >> |
| Q27. What are the broad guidelines for arrest followed in CBIC? |
428
| >> |
| Q28. What is a cognizable offence? |
429
| >> |
| Q29. What is a non-cognizable offence? |
429
| >> |
| Q30. What are cognizable and non-cognizable offences under CGST Act? |
429
| >> |
| Q31. When can the proper officer issue summons under CGST Act? |
429
| >> |
| Q32. What are the responsibilities of the person so summoned? |
429
| >> |
| Q33. What can be the consequences of nonappearance to summons? |
430
| >> |
| Q34. What are the guidelines for issue of summons? |
430
| >> |
| Q35. What are the precautions to be observed while issuing summons? |
430
| >> |
| Q36. Are there any class of officers who are required to assist CGST/SGST officers? |
431
| >> |
| Q37. Is there any prescribed format for arrest memo under the CGST Act, 2017? |
431
| >> |
| Q38. What are the post arrest procedure? |
432
| >> |
19. Offences, Penalties, Prosecution and Compounding |
432
| >> |
| Q1. What are the prescribed offences under CGST/SGST Act? |
432
| >> |
| Q2. What is meant by the term penalty? |
433
| >> |
| Q3. What are the general disciplines to be followed while imposing penalties? |
433
| >> |
| Q4. What is the quantum of penalty provided for in the CGST/SGST Act? |
434
| >> |
| Q5. Is any penalty prescribed for any person other than the taxable person? |
434
| >> |
| Q6. What is the penalty provided for any contravention for which no separate penalty has been prescribed under CGST/SGST Act? |
435
| >> |
| Q7. What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books? |
435
| >> |
| Q8. What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme? |
435
| >> |
| Q9. What is meant by confiscation? |
435
| >> |
| Q10. Under which circumstances can goods be confiscated under CGST/SGST Act? |
436
| >> |
| Q11. What happens to the goods upon confiscation of goods by the proper officer? |
436
| >> |
| Q12. After confiscation, is it required to give option to the person to redeem the goods? |
436
| >> |
| Q13. Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation? |
436
| >> |
| Q14. What is Prosecution? |
436
| >> |
| Q15. Which are the offences which warrant prosecution under the CGST/ SGST Act? |
436
| >> |
| Q16. What is the punishment prescribed on conviction of any offence under the CGST/SGST Act? |
437
| >> |
| Q17. What are cognizable and non-cognizable offences under CGST/SGST Act? |
437
| >> |
| Q18. Is prior sanction of competent authority mandatory for initiating prosecution? |
438
| >> |
| Q19. Is 'mens rea' or culpable mental state necessary for prosecution under CGST/SGST Act? |
438
| >> |
| Q20. What is a culpable state of mind? |
438
| >> |
| Q21. Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act? |
438
| >> |
| Q22. What is meant by compounding of offences? |
438
| >> |
| Q23. Can offences under CGST/SGST Act be compounded? |
439
| >> |
| Q24. Are there any monetary limits prescribed for compounding of offence? |
439
| >> |
| Q25. What is the procedure for compounding of offences? |
439
| >> |
| Q26. What is the consequence of compounding of an offence under CGST/ SGST Act? |
439
| >> |
20. Overview of the IGST Act |
440
| >> |
| Q1. What is IGST? |
440
| >> |
| Q2. What are inter-state supplies? |
440
| >> |
| Q3. How will the Inter-State supplies of Goods and Services be taxed under GST? |
440
| >> |
| Q4. What are the salient features of the draft IGST Law? |
440
| >> |
| Q5. What are the advantages of IGST Model? |
441
| >> |
| Q6. How will imports/exports be taxed under GST? |
441
| >> |
| Q7. How will the IGST be paid? |
441
| >> |
| Q8. How will the settlement between Centre, exporting state and importing state be done? |
442
| >> |
| Q9. What treatment is given to supplies made to SEZ units or developer? |
442
| >> |
| Q10. Are business processes and compliance requirement same in the IGST and CGST Acts? |
442
| >> |
21. Exports and Imports |
442
| >> |
21.1 Exports |
442
| >> |
| Q1. How are exports be treated under GST? |
442
| >> |
| Q2. What is Zero Rating? |
442
| >> |
| Q3. How is zero rated supply different from exempted supply? |
443
| >> |
| Q4. Can a person claim input tax credit in case of export of exempted goods? |
443
| >> |
| Q5. What is the impact on importer-exporter code(IEC)? |
444
| >> |
| Q6. What IEC number is to be used for special category of importers like government, individual importing for personal use etc in terms of para 2.07(b) of Handbook of Procedure by DGFT? |
444
| >> |
| Q7. What is export of goods? |
444
| >> |
| Q8. What is India in the context of GST? |
444
| >> |
| Q9. What is a State in the context of GST? |
445
| >> |
| Q10. Can an exporter purchase goods without payment of tax on furnishing of a declaration form? |
446
| >> |
| Q11. What is the 0.1% scheme for procurement of exports by merchant exporters? |
446
| >> |
| Q12. What are the provisions for refund of taxes for exporters in GST? |
447
| >> |
| Q13. Can unutilized input tax credit be allowed as refund to exporters? |
447
| >> |
| Q14. Will the principle of unjust enrichment apply to exports? |
447
| >> |
| Q15. What is deemed export under GST Law? Whether any supply has been categorized as deemed export by the Government? |
448
| >> |
| Q16. What are the documents to be submitted as evidence of supplies as deemed export supplies? |
448
| >> |
| Q17. When an exporter cannot use the route of payment of IGST and taking refund under Rule 96 of CGST Rules, 2017? |
449
| >> |
| Q18. What would be the GST rate if the product procured by merchant exporter at 0.1 per cent is further exported on payment of IGST? |
449
| >> |
| Q19. Can we export under normal procedure without availing the benefit of 0.1 per cent while procuring goods for exports? |
449
| >> |
| Q20. Can duty credit scrips received as incentive by exporters such as MEIS, SEIS etc be utilised for payment of all duties at the time of import? |
449
| >> |
| Q21. How can a manufacturer exporter of exempted goods take input stage credit on raw materials used in the manufacture of exported goods? |
450
| >> |
| Q22. What is the rate of duty on sale of MEIS/SEIS scrips? |
450
| >> |
| Q23. Whether sale of DFIA scrips liable to GST? |
450
| >> |
| Q24. Can a person opting for composition scheme make supply of goods to SEZ? |
450
| >> |
| Q25. An exporter gets an order from a Selling agent to whom he pays commission. Will it be taxable under GST? |
450
| >> |
| Q26. Whether commission received by a buying agent for helping procuring goods from an exporter is exempted from GST? |
451
| >> |
| Q27. Does GST be payable on goods not intended to be sold, taken out for participation in overseas exhibitions and trade fairs and brought back into India after exhibition? |
451
| >> |
| Q28. What is e-wallet scheme? |
451
| >> |
| Q29. Whether section 16 of the IGST applicable to exports in respect of compensation cess? |
451
| >> |
21.2 Export of Services |
452
| >> |
| Q30. What is supply of services in the GST? |
452
| >> |
| Q31. What is location of supplier of service? |
452
| >> |
| Q32. How is condition 5 viz. the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8 of the IGST Act, 2017 impacts the taxability? |
453
| >> |
| Q33. Whether supply of services to Nepal and Bhutan in Indian rupees are liable to GST? |
453
| >> |
| Q34. Whether services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 o |
453
| >> |
21.3 Duty Drawback Scheme |
454
| >> |
| Q35. Is there any impact of GST on the Duty Drawback Scheme for exporters? |
454
| >> |
| Q36. Will drawback at higher rate be available to exporters who do not avail Input Tax Credit (ITC) like presently available to those who do not avail CENVAT credit? |
454
| >> |
| Q37. Do state taxes also are refunded through duty drawback scheme? |
455
| >> |
21.4 Special Economic Zone (SEZ) |
455
| >> |
| Q38. How are supplies by and to SEZs treated in GST? |
455
| >> |
| Q39. What will be the IGST rates when goods or services or both are supplied to SEZ unit? |
455
| >> |
| Q40. An SEZ unit in Mumbai avails hotel accommodation in Goa. Whether such supply is intra-state or inter-state supply? |
456
| >> |
| Q41. Whether SEZ unit or developer needs to pay IGST when it received supplies which are under reverse charge mechanism? |
456
| >> |
| Q42. What is the refund mechanism when a DTA supplier supplies goods/ services to SEZ Unit? |
456
| >> |
| Q43. Whether a DTA supplier has to furnish a Bond or LUT while supplying goods/services without payment of integrated tax? |
457
| >> |
| Q44. Whether the Bond/LUT by a DTA supplier should be submitted to the Development Commissioner SEZ or the jurisdictional proper officer of GST? |
457
| >> |
| Q45. What are the requirement for submitting Bond/LUT? |
457
| >> |
| Q46. Whether Bond/LUT is required to be submitted in case of exempted/ non-GST goods? |
458
| >> |
| Q47. If a DTA supplier is supplying the goods to SEZ unit without payment of integrated tax what will the taxable value as per the format prescribed for SEZ supply? |
458
| >> |
| Q48. Whether Bank as a nominated agency in the non-processing area of SEZ will be eligible for exemption granted to SEZs? |
458
| >> |
| Q49. Whether the exemption granted to nominated agency pre GST regime will continue in the post GST regime for importing gold? |
458
| >> |
| Q50. Can bank recover the IGST rate from the SEZ Unit while supplying gold to the SEZ Unit? |
458
| >> |
| Q51. Whether services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an intra or inter-State supply? |
459
| >> |
| Q52. Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc? |
459
| >> |
| Q53. Whether a company having a unit in SEZ and a unit in DTA require separate registration for both the units? |
459
| >> |
| Q54. Whether a SEZ unit or SEZ developer procure any goods or services from an unregistered supplier, and whether these will be zero rated supplies? |
459
| >> |
| Q55. Whether SEZ Act/Rules are aligned with the GST? |
460
| >> |
| Q56. Whether duty drawback is admissible on supplies by DTA units to SEZs? |
460
| >> |
21.5 Export Oriented Units |
460
| >> |
| Q57. Whether the exemption granted to EOUs pre GST regime will continue in the post GST regime? |
460
| >> |
| Q58. Is there any procedural change in import clearance by EOUs post introduction of GST? |
460
| >> |
| Q59. Can EOUs take input tax credit of the IGST paid on imports? |
461
| >> |
| Q60. Are EOUs entitled for refund of IGST and what is the time limit for obtaining refund on the IGST paid? |
461
| >> |
| Q61. Will supply of goods from one EOU to another EOU termed as inter unit transfer and whether the same will attract IGST? |
461
| >> |
| Q62. What are the conditions for DTA sales by EOUs? |
461
| >> |
| Q63. Can the EOU use MEIS/SEIS scrips for payment of IGST or CGST? |
461
| >> |
| Q64. What will be the value to be taken for levy of IGST on goods imported by EOUs? |
462
| >> |
21.6 Imports |
462
| >> |
| Q65. How will imports be taxed under GST? |
462
| >> |
| Q66. What is import of goods under the GST regime? How are they taxed? |
462
| >> |
| Q67. What valuation is to be adopted for levying integrated tax and compensation cess? |
462
| >> |
| Q68. Whether Anti-dumping duty/safeguard duty are to be added for determining the value for integrated tax? |
463
| >> |
| Q69. Whether GST is leviable on baggage imports? |
463
| >> |
| Q70. Please explain the tax treatment of goods imported into India and deposited in a warehouse and sold while in warehouse before clearance from Customs |
463
| >> |
| Q71. Whether high seas sales treated as supply in GST? |
464
| >> |
| Q72. How are import of goods and services by EOUs and SEZs treated in GST? |
464
| >> |
| Q73. What are import of services? How are they treated in GST? |
465
| >> |
| Q74. As per the Customs Act, 1962, royalty and license fees are includible in the assessable value of goods. Whether GST is also payable on such royalty and license fees which is already included in the value of goods and IGST |
465
| >> |
| Q75. What procedure will be followed by EOU to import goods without payment of Customs duty in the GST regime? |
466
| >> |
| Q76. Is the registered person procuring goods or services from a supplier outside India required to raise a self-invoice, debit note or credit note in respect of the price or value of services and adjustments thereto? |
466
| >> |
| Q77. An airline imports aircrafts into India on lease basis. Whether integrated tax is to be charged on such supplies as such supplies are supply of services under item 1(b) or 5(f) of Schedule II of the CGST Act? |
466
| >> |
| Q78. Whether import of rigs and ancillary goods imported under lease is chargeable to IGST? |
466
| >> |
| Q79. Whether bona fide gifts imported through post or air are exempted? |
466
| >> |
| Q80. How are supplies by SEZs to DTA treated in GST? |
466
| >> |
| Q81. Whether imports by UINs are taxable? |
466
| >> |
| Q82. Whether services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to |
467
| >> |
22. Place of Supply of Goods and Service |
467
| >> |
| Q1. What is the need for the Place of Supply of Goods and Services under GST? |
467
| >> |
| Q2. Why are place of supply provisions different in respect of goods and services? |
467
| >> |
| Q3. What proxies or assumptions in a transaction can be used to determine the place of supply? |
468
| >> |
| Q4. What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions? |
468
| >> |
22.1 Place of Supply of Goods |
469
| >> |
| Q5. What would be the place of supply where movement of goods is involved? |
469
| >> |
| Q6. What would be the place of supply wherein the supplier hands over the goods to recipient in his state and further movement is caused by the recipient? |
469
| >> |
| Q7. What is the place of supply wherein movement of goods is not involved? |
469
| >> |
| Q8. What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person? |
469
| >> |
| Q9. What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle? |
470
| >> |
| Q10. What is the place of supply in case of assembly or installation of goods at site? |
470
| >> |
| Q11. What is the place of supply of goods imported into India? |
470
| >> |
| Q12. What is the place of supply of goods exported from India? |
470
| >> |
22.2 Place of Supply of Services (Location of supplier as well as recipient are in India) |
470
| >> |
| Q13. What is the default presumption for place of supply in respect of B2B supply of services? |
470
| >> |
| Q14. What is the default presumption for place of supply in respect of unregistered recipients? |
471
| >> |
| Q15. What is the place of supply in case of services in relation to immovable property? |
471
| >> |
| Q16. What is the place of supply in respect of a service of interior decorator in relation to a palace in Nepal by an interior designer from Mumbai to a person from Delhi? |
471
| >> |
| Q17. The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply? |
471
| >> |
| Q18. What is the place of supply of services of accommodation services in homestays in Goa? |
471
| >> |
| Q19. What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states? |
471
| >> |
| Q20. What will be the place of supply of goods services by way of transportation of goods, including mail or courier? |
472
| >> |
| Q21. A film star from Mumbai gets his cosmetic surgery done in a Hospital in Delhi. What should be the place of supply? |
472
| >> |
| Q22. What will be the place of supply in case of training services provided in Goa? |
472
| >> |
| Q23. What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai? |
472
| >> |
| Q24. Suppose a ticket/pass for anywhere travel in India is issued by M/s. Air India to a person. What will be the place of supply? |
473
| >> |
| Q25. What will be the place of supply for mobile connection? Can it be the location of supplier? |
473
| >> |
| Q26. A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply? |
473
| >> |
| Q27. A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply? |
473
| >> |
| Q28. A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done separately in Mumbai. What will be the place of supply of insurance service? |
473
| >> |
| Q29. A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply? |
474
| >> |
22.3 Place of Supply of Services (Location of supplier or recipient is outside India) |
474
| >> |
| Q30. What is the place of supply in respect of goods that are required to be made physically available for providing the service? |
474
| >> |
| Q31. What is the place of supply of services provided from a remote location using electronic means on goods? |
474
| >> |
| Q32. Whether supplies by a banking company, or a financial institution, or a non-banking financial company, in Mumbai to its account holders in Dubai can be considered as export of service? |
474
| >> |
| Q33. Who is an intermediary? |
474
| >> |
| Q34. What is the place of supply of an intermediary? |
474
| >> |
| Q35. What would be the place of supply in respect of services pertaining to goods transportation, wherein either the supplier or recipient is located outside India? |
475
| >> |
| Q36. What would be the place of supply in respect of Online Information and Database Access or Retrieval (OIDAR) Services? |
475
| >> |
| Q37. Whether the launch service provided by ANTRIX Corporation qualifies to be considered as export of services? |
475
| >> |
| Q38. What is the place of supply in case of supply of services relating to R&D, technical testing etc. to a person located outside India who sends the goods temporarily into India as the same are required by the supplier to pr |
476
| >> |
| Q39. How will the place of supply be determined wherein the goods are supplied from the premises of job worker? |
476
| >> |
23. GSTN and Front end Business Process on GST Portal |
476
| >> |
| Q1. What is GSTN? |
476
| >> |
| Q2. What was need to create GSTN? |
477
| >> |
| Q3. What is the genesis of GSTN? |
477
| >> |
| Q4. What is the equity structure and Revenue Model of GSTN? |
479
| >> |
| Q5. What services are being rendered by GSTN? |
480
| >> |
| Q6. What is the interface system between GSTN and the States/CBIC? |
480
| >> |
| Q7. What is the role of GSTN in registration? |
481
| >> |
| Q8. What is the role of Infosys in GSTN? |
481
| >> |
| Q9. What are the basic features of GST common portal? |
481
| >> |
| Q10. What is the concept of GST Eco-system? |
482
| >> |
| Q11. What is GSP (GST Suvidha Provider)? |
482
| >> |
| Q12. What is the role of GST Suvidha Providers (GSP)? |
482
| >> |
| Q13. What are the benefits to taxpayers in using the GSPs? |
482
| >> |
| Q14. What are the functions which a taxpayer performs at the GST Common Portal being developed and maintained by GSTN for the taxpayers? |
483
| >> |
| Q15. What is the role of tax officers from State and Central Govt. in respect of the GST system being developed by GSTN? |
483
| >> |
| Q16. Can invoice data be uploaded on day to day basis? |
484
| >> |
| Q17. Does GSTN provide tools for uploading invoice data on GST portal? |
484
| >> |
| Q18. Does GSTN be provide mobile based Apps to view ledgers and other accounts? |
484
| >> |
| Q19. Does GSTN provide separate user ID and password for GST Practitioner to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today? |
484
| >> |
| Q20. Could the tax payer change the GST Practitioner once chosen in above mentioned facility? |
484
| >> |
| Q21. What material has been provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers? |
484
| >> |
| Q22. Does the return and registration data furnished by the taxpayers on the GST Common Portal remain Confidential? How does GSTN ensure the same? |
485
| >> |
| Q23. What are the security measures being taken by GSTN to ensure security of the GST system? |
485
| >> |
24. Transitional Provisions |
485
| >> |
| Q1. Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST? |
485
| >> |
| Q2. What are those conditions? |
485
| >> |
| Q3. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July |
486
| >> |
| Q4. VAT credit was not available on items 'X' & 'Y' as capital goods in the existing law (Central Excise). Since they are covered in GST, can the registered taxable person claim it now? |
486
| >> |
| Q5. Assuming the registered person has wrongly enjoyed the credit (Refer to Q4) under the existing law, will the recovery be done under the GST Law or the existing law? |
486
| >> |
| Q6. Give two examples of registered taxable persons who are not liable to be registered under the existing law (Central Excise/VAT) but are required to be registered under GST? |
486
| >> |
| Q7. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day? |
487
| >> |
| Q8. A registered person has excess ITC of Rs. 10, 000 in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GS |
487
| >> |
| Q9. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become t |
487
| >> |
| Q10. Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the existing law are returned after completion of job work after the appointed day? |
487
| >> |
| Q11. What happens if the job worker does not return the goods within the specified time? |
488
| >> |
| Q12. Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person? |
488
| >> |
| Q13. If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable? |
488
| >> |
| Q14. When tax shall become payable in GST on manufactured goods sent to a Job worker for carrying out tests or any other process not amounting to manufacture under the existing law? |
488
| >> |
| Q15. Is extension of two months as discussed in section 141 automatic? |
488
| >> |
| Q16. What is the time limit for issue of debit/credit note(s) for revision of prices? |
488
| >> |
| Q17. What will be the fate of pending refund of tax/interest under the existing law? |
489
| >> |
| Q18. What will be fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law? If say, it relates to output liability then? |
489
| >> |
| Q19. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee? |
489
| >> |
| Q20. How shall the refund arising from revision of return(s) furnished under the existing law be dealt in GST? |
489
| >> |
| Q21. If any goods or services are supplied in GST, in pursuance of contract entered under existing law, which tax will be payable? |
489
| >> |
| Q22. Tax on a particular supply of goods/services is leviable under the existing law. Will GST be also payable if the actual supply is made in GST regime? |
489
| >> |
| Q23. In pursuance of any assessment or adjudication proceedings instituted, after the appointed day, under the existing law, an amount of tax, interest, fine or penalty becomes refundable. Shall such amount be refundable under |
489
| >> |
| Q24. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime? |
490
| >> |
| Q25. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the |
490
| >> |
| Q26. Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST? |
490
| >> |
25. Anti-profiteering provisions |
490
| >> |
| Q1. What is profiteering? |
490
| >> |
| Q2. What is the background to providing statutory provisions on anti-profiteering in GST law? |
490
| >> |
| Q3. What are the statutory provisions of anti-profiteering in GST law? |
491
| >> |
| Q4. Is there a sunset clause for Anti-Profiteering law'? |
491
| >> |
| Q5. What are some of the instances in which the statutory provisions of anti-profiteering will kick in? |
491
| >> |
| Q6. What is the function of National Anti-Profiteering Authority (NAA)? |
491
| >> |
| Q7. Should a customer pay extra GST on Maximum Retail Price (MRP) affixed on goods? |
491
| >> |
| Q8. In cases of over-charging in the name of GST, where can a consumer register his complaint for redressal? |
491
| >> |
| Q9. In cases of profiteering in the name of GST, what is the complaint redressal mechanism available to the consumer? |
492
| >> |
| Q10. How can one file complaint against profiteering? |
493
| >> |
| Q11. Whether one form is sufficient for multiple goods or services? |
493
| >> |
| Q12. What is the methodology to identify cases of profiteering? |
493
| >> |
| Q13. What are some of the measures taken by the Consumer Affairs Ministry in the Government of India to check cases of profiteering post implementation of GST? |
493
| >> |
| Q14. What can buyers do if shopping malls and retail stores are still selling goods at pre-GST affixed labels? |
493
| >> |
| Q15. How can buyers of under-construction flats benefit from the anti-profiteering provisions? |
493
| >> |
| Q16. Can action be taken under the anti-profiteering provisions in case benefit of transitional credit availed is not passed to the consumers? |
494
| >> |
| Q17. What is the time-frame for deciding cases of anti-profiteering provisions? |
494
| >> |
| Q18. What should a complainant ensure while submitting complaint to Screening Committee/Standing Committee? |
494
| >> |
| Q19. A company in order to justify the prices being charged by it may have to submit information which could be confidential and may impact its business interest? |
494
| >> |
| Q20. Where can one access the orders passed by NAA? |
495
| >> |
Part II - Topicwise FAQs on GST |
496
| >> |
FAQs on Real Estate Sector - Part I |
496
| >> |
FAQs on Real Estate Sector - Part II |
509
| >> |
FAQs on GST on Services |
517
| >> |
FAQs on GST on Co-operative Societies |
520
| >> |
FAQs on Composition Levy |
521
| >> |
| Q1. What is composition levy under GST? |
521
| >> |
| Q2. What is the specified rate of composition levy? |
521
| >> |
| Q3. What is the eligibility category for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for Central tax and State tax purpose shall be Rs. 50 lakhs? |
522
| >> |
| Q4. Who are the persons not eligible for composition scheme? |
522
| >> |
| Q5. When will a person opting for composition levy pay tax? |
522
| >> |
| Q6. A person availing composition scheme during a financial year crosses the turnover of Rs. 75 lakhs/50 lakhs during the course of the year i.e. say he crosses the turnover of Rs. 75 lakhs/50 lakhs in December? Will he be all |
523
| >> |
| Q7. How will the aggregate turnover be computed for the purpose of composition? |
523
| >> |
| Q8. Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies? |
523
| >> |
| Q9. Can a registered person, who purchases goods from a taxable person paying tax under the composition scheme, avail credit of tax paid on purchases made from the composition dealer? |
523
| >> |
| Q10. Can a person paying tax under the composition scheme issue a tax invoice under GST? |
523
| >> |
| Q11. Are monthly returns required to be filed by the person opting to pay tax under the composition scheme? |
523
| >> |
| Q12. What are the basic information that need to be furnished in GSTR-4? |
524
| >> |
| Q13. A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition taxpayer have to pay GST under reverse charge? If yes, in what manner? |
524
| >> |
| Q14. What is the form in which an intimation for payment of tax under composition scheme needs to be made by the taxable person? |
524
| >> |
| Q15. A person registered under existing law (Central Excise/Service Tax/ VAT) and who has been granted registration on a provisional basis wants to opt for composition scheme. How and when can he do that? |
524
| >> |
| Q16. What are the other compliances which a provisionally registered person opting to pay tax under the composition levy need to make? |
524
| >> |
| Q17. Can a person making application for fresh registration under GST opt for composition levy at the time of making application for registration? |
524
| >> |
| Q18. Can the option to pay tax under composition levy be exercised at any time of the year? |
524
| >> |
| Q19. Can a person who has already obtained registration, opt for payment under composition levy? If so, how? |
525
| >> |
| Q20. What are the compliances from ITC reversal point of view that need to be made by a person opting for composition levy? |
525
| >> |
| Q21. In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state? |
525
| >> |
| Q22. What is the effective date of composition levy? |
525
| >> |
| Q23. What are the other conditions and restrictions subject to which a person is allowed to avail of composition scheme? |
526
| >> |
| Q24. What is the validity of composition levy? |
526
| >> |
| Q25. Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how? |
526
| >> |
| Q26. What action can be taken by the proper officer for contravention of any provisions of composition levy and how? |
526
| >> |
| Q27. In case the option to pay tax under composition levy is denied by the proper officer, can the person avail ITC on stock after denial? |
527
| >> |
| Q28. Will withdrawal intimation in any one place be applicable to all places of business? |
527
| >> |
| Q30. Can supplier of Services opt for composition levy? |
527
| >> |
| Q31. What are the penal consequences if a person opts for the composition scheme in violation of the conditions? |
527
| >> |
| Q32. Can a person paying tax under composition scheme make supplies of goods to SEZ? |
527
| >> |
| Q33. A registered person has excess ITC of Rs 10, 000/– in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to |
527
| >> |
FAQs on Traders |
528
| >> |
| Q1. How will GST benefit the Trading Community? |
528
| >> |
| Q2. Will all traders necessarily have to register under GST? |
528
| >> |
| Q3. Are monthly returns required to be filed by a trader not opting to pay tax under the composition scheme? |
528
| >> |
| Q4. What is the basic information that needs to be furnished in Form GSTR-1? |
528
| >> |
| Q5. Under GST, will traders be required to declare their IEC at the time of imports and exports? |
529
| >> |
| Q6. Can traders get the credit of IGST paid at the time of imports for discharging their domestic liabilities under GST? If yes, how? |
529
| >> |
| Q7. Is there any scheme for payment of taxes under GST for small traders? |
529
| >> |
| Q8. What is the eligibility category for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for CGST and SGST purpose shall be Rs. 50 lakhs? |
529
| >> |
| Q9. What is the rate of tax under Composition levy? |
529
| >> |
| Q10. Who are the persons(traders) not eligible for composition scheme? |
530
| >> |
| Q11. When will a trader have to pay tax? |
530
| >> |
| Q12. A person availing composition scheme during a financial year crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs during the course of the year i.e. say he crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs in December? Will |
530
| >> |
| Q13. How will aggregate turnover be computed for the purpose of composition? |
530
| >> |
| Q14. Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies? |
531
| >> |
| Q15. Can a registered person, who purchases goods from a trader paying tax under the composition scheme, take credit on purchases made from the composition dealer? |
531
| >> |
| Q16. Are monthly returns required to be filed by the person opting to pay tax under the composition scheme? |
531
| >> |
| Q17. What is the basic information that need to be furnished in Form GSTR 4? |
531
| >> |
| Q18. A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition dealer have to pay GST under reverse charge? If yes, in what manner? |
531
| >> |
| Q19. What is the form in which an intimation for option to pay tax under composition scheme needs to be made by the taxable person? |
531
| >> |
| Q20. In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state? |
532
| >> |
| Q21. What is the effective date of composition levy? |
532
| >> |
| Q22. What are the conditions and restrictions subject to which a person is allowed to avail of composition levy? |
532
| >> |
| Q23. What is the validity of composition levy? |
533
| >> |
| Q24. Can a trader having duty paying documents (including a First stage dealer or a second stage dealer) claim the Cenvat credit on the stock held on the appointed date viz 1st July, 2017? |
533
| >> |
| Q25. What is a credit transfer document? How can it help the traders? |
533
| >> |
| Q26. Traders are presently not entitled to take cenvat credit. They will be having duty paid stock as on 1st July, 2017. However, it is possible that the traders may not have duty paid documents in respect of such stock. Is th |
534
| >> |
| Q27. Will the compliance process under GST be complicated for traders under GST? What measures have been put in place to ease burden of compliance on small traders? |
535
| >> |
| Q28. Stock transfers have been made taxable in GST. Will it impact adversely? |
536
| >> |
| Q29. How will the stock transfers be valued? |
536
| >> |
| Q30. The traders are not used to classify the goods under the HSN nomenclature and are likely to face hardship in this regard. How will they cope with it? |
536
| >> |
| Q31. What if a trader/businessman is unable to undertake compliances under GST himself? |
536
| >> |
FAQs on E-Way Bill Provisions in GST |
536
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| Q1. What is an E Way Bill? |
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| Q2. What is the common portal for e-way bill? |
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| Q3. What is consignment value? |
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| Q4. Whether consignment value of goods shall include tax also? In case of movement other than by way of supply, value may not be available? How to value such cases? |
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| Q5. What are the benefits of e-way bill? |
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| Q6. When will the e-way bill provisions be implemented? |
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| Q7. When should an e-way bill be generated? |
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| Q8. Whether E-way bill need to be generated for all movements of goods? |
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| Q9. Whether an e-way bill is to be issued, even when there is no supply? |
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| Q10. Who should generate e-way bill? |
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| Q11. Who has to generate E-way bill in case of transportation of goods by rail, air or vessel? |
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| Q12. Who causes movement of goods? |
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| Q13. Is there any time gap allowed between furnishing information in Part-A and updating transport details in Part-B? |
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| Q14. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill? |
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| Q15. Is e-way bill required when the goods are supplied by an unregistered supplier? |
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| Q16. What are the reasons for transportation to be furnished in the part A of e-way bill? |
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| Q17. Whether an unregistered transporter need to compulsorily enroll on the e-way bill system? |
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| Q18. What is invoice reference number? |
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| Q19. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill? |
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| Q20. What happens if the conveyance is changed en-route? |
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| Q21. Can the transporter assigned by a supplier or recipient further re-assign the e-way bill to another transporter? |
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| Q22. How does transporter come to know that particular e-way bill has been assigned to him? |
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| Q23. How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party? |
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| Q24. How does the tax payer become transporter in the e-way bill system? |
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| Q25. How many times can Part-B or Vehicle number be updated for an e-way bill? |
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| Q26. What is the concept of acceptance of e-way bill by the recipient? |
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| Q27. What happens if multiple consignments are transported in one conveyance? |
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| Q28. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known? |
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| Q29. What is the validity period of e-way bill? |
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| Q30. What is a day for e-way bill? How to count hours/day in e-way bill? |
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| Q31. Can the validity period of e-way bill be extended? |
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| Q32. What is the validity period of consolidated e-way bill? |
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| Q33. Can a e-way bill be modified? |
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| Q34. Is it necessary to feed information and generate e-way bill electronically in the common portal? |
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| Q35. What is EBN? Who gives it? |
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| Q36. Whether e-way bill generated in one state is valid in another state? |
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| Q37. What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles? |
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| Q38. Can a transport vehicle be intercepted? |
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| Q39. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods? |
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| Q40. What is the responsibility of transporters, owners or operators of godown or warehouse? |
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| Q41. What has to be done by the transporter if consignee refuses to take goods or rejects the goods? |
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| Q42. What are the documents to be carried by the person in charge of a conveyance while transporting goods? |
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| Q43. What are RFIDs? |
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| Q44. Is it necessary that the e-way bill has to be mapped to a RFID device? |
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| Q45. Are there any special situations where e-way bill needs to be issued even if the value of the consignment is less than Rs. 50,000? |
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| Q46. Can a tax payer update his business name, address, mobile number or email id in the e-way bill system? |
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| Q47. What are the modes of e-way bill generation? |
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| Q48. What is the role of sub-users in e-way bill system? How can sub-users be activated? |
547
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| Q49. Whether information submitted for e-way bill can be used for filing GST Returns? |
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| Q50. Whether individuals while shifting their personal belongings will have to generate E-way bill? |
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Frequently Asked Questions on TDS |
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TDS IN GST |
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| Q1. As a DDO I am deducting TDS from salary and also while making payment of other bills under Income Tax Act. Then why should I need to deduct TDS again? |
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Persons Liable to Deduct TDS Under GST Laws |
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| Q2. Who are liable to deduct TDS? |
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| Q3. Describe the responsibilities of DDO in TDS under GST to get his/her office registered under GST? |
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Registration Requirement for TDS Deductors & Procedure of Registration |
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| Q4. Does every Government office require to be registered under GST laws? |
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| Q5. I am a DDO of a small Government Office. My office has not entered into any contract with any vendor whose taxable value of supply is more than Rs. 2.5 Lakh in the recent past. Do I have to take GST registration for my off |
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| Q6. Do I have to pay any Fees for obtaining a GST registration? |
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| Q7. Is there any printed form for registration which I require to fill up? |
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| Q8. Is there any need to upload any document to complete the registration process? |
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| Q9. What types of documents are needed to be uploaded for address proof? |
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| Q10. To submit my registration application do I always need a DSC? |
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| Q11. How do I know that I have submitted the application form correctly? What is an ARN? |
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| Q12. Is this ARN called the GST registration No? |
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| Q13. How do I know that GSTIN has been generated for my office or not? |
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Situations when Tax is Required to be Deducted in GST |
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| Q14. After getting GSTIN what should I do? |
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| Q15. As a DDO, I have to enter some personal Information to get TDS registration. What will happen If I get transferred? Will I still be responsible for any lapse committed by the DDO who succeeds me? |
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| Q16. If the new DDO does not amend the details of his predecessor In office whether the ex-DDO would be liable for any lapse done by this new DDO? |
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| Q17. Is there any threshold exceeding which tax is required to be deducted? |
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| Q18. Mr. B, a DDO of ABC Office of the Government West Bengal needs to buy stationeries for his office from supplier Mr. C. Should Mr. B deduct tax under GST while making payment to Mr. C? |
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Situations When Tax is not Required to be Deducted in GST |
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| Q19. Is there any threshold up to which GST needs not to be deducted? |
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| Q20. As a deductor am I supposed to deduct GST where the taxable value of the contract entered with supplier Mr. A is Rs 2.5 Lakh? |
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| Q21. I have entered into a contract worth Rs. 10 lakh with a supplier XYZ prior to 1-10-2018. Now, I am making a payment of Rs.1.5 Lakh in respect of an invoice dated 25-10-2018 submitted by the supplier. Should I deduct tax w |
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| Q22. I have entered into a contract worth Rs. 10 Lakh with a supplier XYZ prior to 1-10-2018.1 have made a payment of Rs. 3 Lakhs to him prior to 1-10-2018. Now, I am making payment of the balance amount of Rs. 7 Lakh after 1- |
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| Q23. I enter into a contract with a supplier ABC where the value of taxable supply is Rs. 2 Lakh and payment of Rs. 1 Lakh has been made on 15-10-2018. Now, on 20-10-2018 the contract value is revised from Rs. 2 Lakh to Rs. 6 |
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| Q24. Mr. A. Roy, a DDO has purchased goods during May, 2018. He could not make payment for such purchase due to shortage of allotment. He is expected to receive allotment only in October, 2018. Is he liable to deduct TDS while |
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| Q25. When should I not deduct tax under GST? |
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Valuation for deduction of tax with illustrations |
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| Q26. Mr. Z, a supplier in West Bengal has issued a Tax Invoice of Rs. 11,800 for supply of goods/services or both worth Rs. 10,000 and GST of Rs. 1,800 to Mr. A of ABC office in West Bengal. What is the value of payment on whi |
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| Q27. What is the different nature of supply & what is the rate of deduction? |
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| Q28. If Supplier A of Maharashtra supplies goods to ABC office in West Bengal, then tax is required to be deducted under which Act? |
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| Q29. Health Department of WB receives a taxable service from MNO company of WB. What would be the nature of TDS to be deducted here & what would be the rate of deduction? |
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TDS Payment |
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| Q30. How can I discharge my TDS liability? |
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| Q31. Payment is made in respect of a single contract whose value of taxable supply is Rs.3.5 Lakh. Two bills amounting to Rs 1.5 lakh & Rs. 2 lakh respectively are passed for such payment. Since in respect of both the bills th |
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| Q32. When will a DDO know that his liability for payment has been completed? |
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| Q33. Can the deductee take action on the TDS credit declared by me? |
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| Q34. What will happen if the TDS credit entry is rejected by the deductee? |
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| Q35. Is there any provision of refund to the deductor or the deductee arising on a/c of excess or erroneous deduction made under GST? |
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TDS return |
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| Q36. Who are liable to file return (GSTR-7)? |
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| Q37. What is the need for filing a return when deposit of TDS has already been made? |
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| Q38. Mr. S has deducted GST amounting to Rs 50,000 in the month of Nov.'18. He filed return on 16-12-2018. Is he liable to pay a late fee? |
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| Q39. During October, 2018, I have not deducted any amount of GST. Do I need to file return for the month of October? |
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| Q40. How can a deductor file FORM GSTR-7? |
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| Q41. Is there any Offline Tool for filing Form GSTR-7? |
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| Q42. Can the date of filing of FORM GSTR-7 be extended? |
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| Q43. What are the pre-conditions for filing FORM GSTR-7? |
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| Q44. What are the modes of signing FORM GSTR-7? |
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| Q45. Can I preview the FORM GSTR-7 before filing? |
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| Q46. What happens after FORM GSTR-7 is filed? |
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| Q47. Can I file the complete FORM GSTR-7 using Offline Utility? |
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| Q48. What are the features of FORM GSTR-7 Offline Utility? |
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| Q49. From where can I download and use the FORM GSTR-7 Offline Utility in my system? |
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| Q50. Do I need to login to GST Portal to download the FORM GSTR-7 Offline Utility? |
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| Q51. Do I need to login to GST Portal to upload the generated JSON file using FORM GSTR-7 Offline Utility? |
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| Q52. What are the basic system requirements/configurations required to use FORM GSTR-7 Offline Tool? |
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| Q53. Is Offline utility mobile compatible? |
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| Q54. How many TDS details of the suppliers can I enter in the offline utility? |
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| Q55. I am a tax deductor. I've made payment for four different products to one of my suppliers. Shall I report each payment in four different rows of the offline utility? |
556
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| Q56. I have mistakenly entered rows with the same GSTIN. Should I use the "Delete" option from the dropdown of "Action" column to delete these rows? |
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| Q57. Can I enter negative or decimal amounts in the offline utility? |
556
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| Q58. I've uploaded GSTR-7 JSON File and it was processed without error. Do I need to download the generated file? |
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Interest, Penalty & Late Fee |
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| Q59. Mr. A, a DDO has submitted return for the month of November upon payment of liability as shown in such return on 11-12-2018. Is he liable to pay interest? |
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| Q60. Mr. X has deducted Rs 1 lakh of TDS in Nov'18. He deposits Rs 70,000 on 10-12-2018 & the rest of Rs 30,000 on 30-1-2019. He submits the return in FORM GSTR 7 on 28-2-2019. Has he incurred any liability to pay late fee or |
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TDS Certificate & Benefit of TDS to the Deductee |
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| Q61. As a DDO I have deducted tax while making payment to various Vendors. I have deposited the amount in the appropriate Government A/c & also filed return within stipulated time. Have I discharged all my liabilities relating |
557
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| Q62. How can a supplier download the TDS certificate in FORM GSTR 7A? |
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| Q63. How many TDS Certificates are issued per GSTIN? |
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| Q64. Is the signature of Tax Deductor required in TDS Certificate? |
557
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| Q65. Do I as a taxpayer have to file FORM GSTR-7A? |
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| Q66. Can I as a taxpayer (Deductor or Deductee) download and keep a copy of my TDS Certificate for future reference? |
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| Q67. Being a deductor do I have to fill any form to generate FORM GSTR 7A? How can I view Form GSTR-7A? |
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| Q68. What needs to be done if I have taken registration for TDS on 1st November, 2018 but was required to deduct TDS from 1st October, 2018? |
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Frequently Asked Questions on TCS |
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| Q1. What is Electronic Commerce? |
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| Q2. Who is an e-commerce operator? |
558
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| Q3. What is Tax Collection at Source (TCS)? |
558
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| Q4. What is the rate of TCS notified by Government? |
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| Q5. Is it mandatory for e-commerce operator to obtain registration? |
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| Q6. Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption? |
559
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| Q7. Whether TCS is required to be collected by e-commerce operators on supply of services by unregistered suppliers through their portal? |
559
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| Q8. Whether e-Commerce operator is required to obtain registration in every State/UT in which suppliers listed on their e-commerce platform are located to undertake the necessary compliance as mandated under the law? |
559
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| Q9. Foreign e-commerce operator do not have place of business in India since they operate from outside. But their supplier and customers are located in India. So, in this scenario will the TCS provision be applicable to such e |
560
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| Q10. Is it necessary for e-Commerce operators who are already registered under GST and have GSTIN, to have separate registration for TCS as well? |
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| Q11. What is meant by "net value of taxable supplies"? |
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| Q11. Whether value of net taxable supplies to be calculated at gross level or at GSTIN level? |
560
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| Q12. Is every e-commerce operator required to collect tax on behalf of actual supplier? |
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| Q13. At what time should the e-commerce operator collect TCS? |
560
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| Q14. Whether TCS to be collected on exempt supplies? |
561
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| Q15. Whether TCS to be collected on supplies on which the recipient is required to pay tax on reverse charge basis? |
561
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| Q16. Whether TCS is to be collected in respect of supplies made by the composition taxpayer? |
561
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| Q17. Whether TCS is to be collected on import of goods or services or both? |
561
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| Q18. Is there any exemption on Gold, owing to the fact that rate of GST is only 3% and TCS on it would erode the margin for the seller? |
561
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| Q19. Whether payment of TCS through Input Tax Credit of operator for depositing TCS as per section 52 (3) of the CGST Act, 2017 is allowed? |
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| Q20. It is very common that customers of e-commerce companies return goods. How these sales returns are going to be adjusted? |
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| Q21. Under section 52, e-commerce operator collects TCS at the net of returns. Sometimes sales return is more than sales and hence can negative amount be reported? |
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| Q22. What is the time within which such TCS is to be remitted by the e-commerce operator to the Government account? |
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| Q23. How can actual suppliers claim credit of TCS? |
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| Q24. How is TCS to be credited in cash ledger? Whether the refund of such TCS credit lying in the ledger would be allowed at par with the refund provisions contained in section 54(1) of the CGST Act, 2017? |
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| Q25. Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? |
562
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| Q26. Whether interest would be applicable on non-collection of TCS? |
563
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| Q27. What will be the place of supply for e-commerce operator for recharge of talk time of the Telecom Operator/recharge of DTH/in relation to convenience fee charged from the customers on booking of air tickets, rail supplied |
563
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| Q28. Under multiple e-commerce model, Customer books a Hotel via ECO-1 who in turn is integrated with ECO-2 who has agreement with the hotelier. In this case, ECO-1 will not have any GST information of the hotelier. Under such |
563
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| Q29. Are there any additional powers available to tax officers under this Act? |
563
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| Q30. Certain e-commerce operators who have been unable to obtain registration in the month of October, 2018 but have already collected TCS for the said month have expressed challenges in relation to the filing of such details |
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FAQs on Transport and Logistics |
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| Q1. I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am |
564
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| Q2. I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST? |
564
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| Q3. In my truck, I only carry fruits and vegetables, in relation to whose transportation service GST is exempt; should I take registration? |
564
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| Q4. I am a truck supplier/broker. My job is to get orders for truck owners. I quote the rate for transportation to GTA on behalf of truck owners and I get a small amount as commission out of the truck hire fixed with the GTA. |
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| Q5. As a transporter, am I required to maintain any records of my services of transportation? |
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| Q6. Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA servi |
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| Q7. As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge |
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| Q8. Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liabilit |
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| Q9. In transport industry, old vehicles, old tyres, scrap material etc, on which no input tax credit (ITC) has been taken, are disposed of after completion of their useful life. As a truck owner disposing of these goods, am I |
566
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| Q10. Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM. |
566
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| Q11. When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him t |
566
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FAQs on Government Services |
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| Q1. Are all services provided by the Government or local authority exempted from payment of tax? |
567
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| Q2. Are Government or local authority or governmental authority liable to pay tax? |
567
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| Q3. What is the meaning of ‘Government’? |
567
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| Q4. Who is a local authority? |
568
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| Q5. Are all local bodies constituted by a State or Central Law regarded as local authorities for the purposes of the GST Acts? |
568
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| Q6. Would a statutory body, corporation or an authority constituted under an Act passed by the Parliament or any of the State Legislatures be regarded as ‘Government’ or “local authority” for the purposes of the GST Acts? |
569
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| Q7. Would services provided by one department of the Government to another Department of the Government be taxable? |
569
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| Q8. What are the transport services provided by the Government or local authorities exempt from tax? |
569
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| Q9. Are various corporations formed under the Central Acts or State Acts or various government companies registered under the Companies Act, 1956/2013 or autonomous institutions set up by special Acts covered under the definit |
569
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| Q10. Are various regulatory bodies formed by the Government covered under the definition of ‘Government’? |
570
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| Q11. Will the services provided by Police or security agencies of Government to PSUs or corporate entities or sports events held by private entities be taxable? |
570
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| Q12. The Department of Posts provides a number of services. What is the status of those services for the purpose of levy of tax? |
570
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| Q13. What is the scope of agency services provided by the Department of Posts mentioned in the Notification No. 12/2017-Central Tax(Rate) dated 28-6-2017? |
570
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| Q14. Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable? |
571
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| Q15. Whether the exemption is applicable to online information and database access or retrieval services received by Government or local authorities from provider of service located in non taxable territory? |
571
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| Q16. What are the functions entrusted to a municipality under Article 243W of the Constitution |
571
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| Q17. What are the functions entrusted to a Panchayat under Article 243G of the Constitution? |
572
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| Q18. What is the significance of services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Gove |
572
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| Q19. Whether services in the nature of change of land use, commercial building approval, utility services provided by a governmental authority are taxable? |
573
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| Q20. Whether fines and penalty imposed by Government or a local authority for violation of a statute, bye-laws, rules or regulations liable to tax? |
573
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| Q21. Whether services provided by Government or a local authority to a business entity located in a special category State are subject to tax? |
574
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| Q22. A small business entity is carrying on a business relating to consulting engineer services in Delhi. Does it need to pay tax on the services received from Government or a local authority? |
574
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| Q23. What is reverse charge in GST? |
574
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| Q24. Whether reverse charge is applicable to services provided by Government or local authorities? |
574
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| Q25. What is the scope of ‘pure services’ mentioned in the exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017? |
575
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| Q26. Would services in relation to supply of motor vehicles to Government be taxable? |
575
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| Q27. Can the supplier of services claim the tax paid under reverse charger mechanism as input tax credit? |
575
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| Q28. What is the concept called ‘tax deduction at source’? |
576
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| Q29. Whether the deductee can claim the input tax credit on the deduction of tax at source amount? |
576
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| Q30. Whether an amount in the form of royalty or any other form paid/payable to the Government for assigning the rights to use of natural resources is taxable? |
576
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| Q31. Whether a Government Department, required to deduct tax at source, is liable to take registration as a normal taxpayer? |
576
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FAQs on Gems and Jewellery |
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| Q1. Whether advertising and communication material (banners/hoardings/ posters) provided to distributors would be treated as supply in the course of business by the company thereby not requiring any reversal of ITC. |
577
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| Q2. Currently Banks do not pay any VAT on import of precious metals. Banks/nominated agencies pay only customs duty on imports. In the new regime of GST, will the Banks have to pay IGST while importing? |
577
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| Q3. Banks import gold/silver on consignment basis wherein the ownership of the metal is with the supplier of the bullion which maybe an overseas entity. Is the overseas entity required to have GST registration because currentl |
577
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| Q4. Gold and silver imported by banks/nominated agencies on consignment basis are lying in stock as on 1st July. Clarification is required on how to charge the customers in transition phase from VAT to GST. Will customers be l |
577
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| Q5. Banks lend gold in physical form for a period not exceeding 6 months. Banks receive interest on the gold ounces disbursed and the same is converted into Rupees after calculation of interest on the ounces and the USD/INR co |
577
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| Q6. Banks pay provisional VAT currently at the time of delivery of gold on the basis of ongoing market prices. When customer fixes the price of metal, Banks pay actual VAT on the maturity date of the Gold Loan. Banks must be a |
578
| >> |
| Q7. When we are selling Gold, Diamond or Silver Jewellery to the end consumer (Customer) like a Gold Chain weighing10gm at a total value of Rs. 30,000 (gold value is Rs. 28,000 and making charges on that gold chain is Rs. 2000 |
578
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| Q8. When we issue gold as raw material to our Job Worker for Job Work and he returns that gold as finished goods, what GST treatment will be done and how to calculate the value? |
578
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FAQs on Information Technology (IT) and Information Technology Enabled Services (ITES) |
578
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| Q1. Whether software is regarded as goods or services in GST? |
578
| >> |
| Q2. What are the implications of recognising the development, design, programming, customisation, adaptation, upgradation, enhancement, and implementation of information technology software as a service? |
579
| >> |
| Q3. ‘A’ is a dealer in Computers and Computer parts having turnover of Rs. 8 lakh in a year; does ‘A’ have to register under GST? |
579
| >> |
| Q4. The registered person ‘B’ receives small portions of software code from individuals which he then integrates and supply as a package to clients. These individuals are having small turnover of Rs. 5 to 10 lakh, and therefor |
579
| >> |
| Q5. What is the rate of tax on IT services? |
579
| >> |
| Q6. Whether exports of software services attract GST? |
579
| >> |
| Q7. How do I determine whether IT services provided by me constitute export of service? |
580
| >> |
| Q8. How do I determine the place of supply of IT/ITES services? |
580
| >> |
| Q9. How to determine the location of the recipient? |
580
| >> |
| Q10. Would I be liable to pay GST on reverse charge even if the foreign supplier of software from whom I buy for use in my firm registered under GST was to accept the payment in Indian Rupees? |
580
| >> |
| Q11. I am an Indian Company who makes software and sells it outside the country. I have hired a firm (not a related party) ‘C’ located abroad to facilitate the supply of software in Europe and the USA; would I be liable to pay |
580
| >> |
| Q12. What factors determine the location of ‘C’ (in Q. 11) as being outside India? |
581
| >> |
| Q13. I am an agent in India of a foreign IT/ITES provider (principal located outside India). For agency services, I bill the principal in convertible foreign exchange. Whether GST liability arises in this case? |
581
| >> |
| Q14. I have more than one SEZ unit in different States; do I need to take separate registrations? Also, I have two SEZ units in one State. Can I take a single registration? |
581
| >> |
| Q15. I have a unit in the DTA and another in the SEZ; can I take a common registration? |
581
| >> |
| Q16. If I supply a laptop bag along with the laptop to my customer, what would be the rate of tax leviable? |
582
| >> |
| Q17. I am obtaining online database access services from a company abroad over the net, would I have to pay tax on reverse charge? |
582
| >> |
| Q18. When would it be construed that I have made a supply of services involving temporary transfer or permitting the use or enjoyment of any intellectual property right? |
582
| >> |
| Q19. What special provisions are attracted in GST with regard to associated enterprises? |
582
| >> |
| Q20. What would be the tax liability on replacement of parts (no consideration is charged from a customer) under a warranty and whether the supplier is required to reverse the input tax credit? |
582
| >> |
| Q21. An Original Equipment Manufacturer (OEM) has an obligation to provide repair services to their customers in the warranty period. This activity is outsourced by OEM to ‘D’, who bills the OEM for the services he provides to |
583
| >> |
| Q22. How will the defective parts be sent to the mother warehouse/ repairing centre for repair by the downstream repairing centres? What is the tax liability? |
583
| >> |
| Q23. What is the tax liability in a scenario where supplies are made from multiple locations (in different States) of the supplier to the recipient under a single contract? |
583
| >> |
| Q24. In the scenario envisaged in previous Q., the main branch is said to be entitled to ITC of the GST paid by the other branches. Thus, it is a revenue neutral situation. What are the valuation guidelines for such services? |
583
| >> |
| Q25. Can payment of IGST on reverse charge basis on import of goods/ services be done through book entry or ITC? |
584
| >> |
| Q26. Is the requirement of transferring of credit through ISD mechanism mandatory? |
584
| >> |
| Q27. What is the format for invoices to be issued in the case of reverse charge payment of GST? |
584
| >> |
| Q28. I am a software provider, registered at Mumbai. I supply software to my clients in Bangalore – would I be required to take a registration in Karnataka? |
584
| >> |
| Q29. I am an exporter of services. Would I be entitled to refund after the 1st of July (appointed day)? |
584
| >> |
FAQs on Handicraft Industry |
584
| >> |
| Q1. How will imports be taxed under GST? |
584
| >> |
| Q2. How will exports be treated under GST? |
584
| >> |
| Q3. How can IGST be paid? |
584
| >> |
| Q4. What are the provisions for refund of taxes for exporters in GST |
585
| >> |
| Q5. Can unutilized input tax credit be allowed as refund to exporters? |
585
| >> |
| Q6. What is the procedure for claiming refund by exporters? |
585
| >> |
| Q7. What is the time limit for grant of refund? |
585
| >> |
| Q8. Will the principle of unjust enrichment apply to exports? |
586
| >> |
| Q10. Whether goods sent by a taxable person to a job worker be treated as supply and will they be liable to GST? |
586
| >> |
| Q11. Is a job worker required to take registration? |
586
| >> |
| Q12. Whether exemption from all duties of Customs be available on imports under exemption schemes such as EPCG, Advance licence etc under GST regime? |
586
| >> |
| Q13. Can duty credit scrips received as incentive by exporters such as MEIS, SEIS etc be utilised for payment of all duties at the time of import? |
587
| >> |
| Q14. Will drawback at higher rate be available to handicraft exporters who do not avail Input Tax Credit (ITC) like presently available to those who do not avail CENVAT credit? |
587
| >> |
| Q15. Is GST payable on consideration received for sale of scrips? |
587
| >> |
| Q16. Would GST be payable on goods not intended to be sold, taken out for participation in overseas exhibitions and trade fairs and brought back into India as these goods are meant for exhibition only? |
587
| >> |
| Q17. Will an exporter be required to pay GST in case of goods procured from unregistered persons? |
587
| >> |
| Q18. Will credit of duties be available on inputs and inputs contained in semi-finished goods/finished goods lying in stock of an exporter who was not registered under existing laws, as on appointed day of GST? |
587
| >> |
FAQs on Mining Industry |
588
| >> |
| Q1. Can small mining leaseholders with a turnover less than Rs. 75 lacs operate under composition scheme? |
588
| >> |
| Q2. What is the GST rate for minerals and ores in Composition Scheme? |
588
| >> |
| Q3. Will they have to deposit GST under SGST/CGST heads separately? |
588
| >> |
| Q4. Can a small Mine Lease holder undertake inter-State supply if it avails composition scheme? |
588
| >> |
| Q5. What is the IGST rate for minerals and ores in case of inter - State supply? |
588
| >> |
| Q6. Can the buyer get input credit on the supply of minerals from a mine owner in composition scheme? |
588
| >> |
| Q7. Will the recipient have to pay tax under reverse charge? |
588
| >> |
| Q8. What is the threshold limit and conditions when a small mine owner/ lease holder under Composition Scheme has to migrate into full GST System? |
589
| >> |
| Q9. Is the Return filing and compliance simpler under composition scheme? |
589
| >> |
| Q10. Will the basic exemption limit from GST be applicable to the tiny & micro segment in mining? |
589
| >> |
| Q11. What is aggregate turnover? |
589
| >> |
| Q12. Will the buyer of goods from unregistered person pay reverse tax? |
589
| >> |
| Q13. Can a buyer of goods and services pay the value of services/goods to the supplier and deposit the GST component of the invoice in the supplier’s account so that when the buyer claims input credit, he may get the same cros |
589
| >> |
| Q14. In case there are disputes regarding quality, weight, etc. between the buyer and the supplier and the goods are returned fully or partially, as found unfit for use, can the excess paid tax component be adjusted from futur |
589
| >> |
| Q15. Whether deduction of Liquidity Damage (LD)/Penalty deduction from contractor’s bills and charging Penalty for non-lifting of coal till targeted minimum level to Annual Contractual Quantity (ACQ) will attract GST? |
590
| >> |
| Q16. Will GST be payable at the time of raising an invoice for supply of goods from a mining lease holder or it will be applicable on the amount of advance received by the mining company for booking the order? |
590
| >> |
| Q17. Will the supplier have to issue “receipt voucher” against each advance received? |
590
| >> |
| Q18. How do I show the advance received in GSTR 1? |
590
| >> |
| Q19. In case no supplies are made against an advance, will the dealer have to issue a “refund voucher” only for the advance or for advance including GST? |
590
| >> |
| Q20. It will be difficult to link between “Advance Receipt Voucher” and invoices in case of sales billing on Cash Sale (Rail/Road)/e-Auction etc., especially in case of Rail Cash sale, where purchasers deposit money in advance |
591
| >> |
| Q21. Will GST charged on purchase of all earth moving machinery including JCB, tippers, dumpers by a mining company be allowed as input credit? |
591
| >> |
| Q22. Whether GST is payable on royalty (to be paid to Government)for Mining Lease granted by State Govt. |
591
| >> |
| Q23. Is ITC available on hiring of immovable properties (land, office, warehouse, processing unit, stock yards) for facilitation of mining operations? |
591
| >> |
| Q24. What is the time limit for availing input credit under GST? |
591
| >> |
| Q25. Would the net outstanding amount of unutilised input credit be refunded by the Government? |
591
| >> |
| Q26. Will GST charged by tax consultants, advocates, Chartered Accountants, environmental consultants, canteen service providers and other service providers to mining companies be allowed as input credit? |
591
| >> |
| Q27. Whether free issue of coal to employees paid in course of employment and on the basis of wage agreement with value below Rs. 50,000 per employee will attract GST? |
592
| >> |
| Q28. Can GST charged as per transport bilti on movement of mineral from mine to the buyer be allowed as ITC to the buyer irrespective of the ownership of the transporting vehicle? |
592
| >> |
| Q29. Will the situation as mentioned above be different if the value of mineral is less than the cost of freight in long distance consignments? |
592
| >> |
| Q30. Exploration companies undertake exploration activities for preparing mining blocks for auction in different States in the country. They use rigs for exploration. CENVAT credit was available on rig operations under the exi |
592
| >> |
| Q31. Will ITC be available for holding Environmental Clearance (EC) and Forestry Clearance (FC) meetings and for obtaining ‘consent to operate’ the Mines? |
593
| >> |
| Q32. Will the mining companies be eligible to take ITC for construction of townships, hospitals and schools? |
593
| >> |
| Q33. Are minerals sent for export in processed or raw form fully exempted from payment of GST or IGST? |
593
| >> |
| Q34. What is the procedure for return of goods under GST? |
593
| >> |
| Q35. How can we take support during filing of returns, as huge mines are located throughout the districts in the country, especially in rural and backward areas, and the problem will be aggravated as the huge number of mines a |
593
| >> |
| Q36. Whether GST TDS will be applicable on Works Contract Jobs (to be renamed as Supply of Services) in case of PSUs, since such GST TDS under section 51(1) of CGST Act, 2017 is applicable on (a) Dept. or establishment of the |
594
| >> |
| Q37. What is the requirement for E-way bill for companies operating in the sector? |
594
| >> |
| Q38. Whether an Input Service Distributer (ISD) will be eligible to distribute the ITC in respect of services received during April 17 to June 17 even if the invoices are raised and submitted by contractors after appointed dat |
594
| >> |
| Q39. In Table 5(b) of GST-TRAN-1, the details of Form C, F and H/I are to be given for the period April 15 to June 17 (i.e. for 27 months) which would be a voluminous task. Reasons of furnishing the details for last 27 months |
594
| >> |
| Q40. Education Cess and S&H Education Cess carried forward in ER-1 - Whether eligible for ITC under the CGST Act, 2017? |
594
| >> |
| Q41. What will happen to the balance available in the current account (PLA) under Central excise, deposited in cash in advance by any assesse? |
594
| >> |
| Q42. Whether credit of Green Cess (Clean Energy Cess) paid on coal and available at the time of transition be eligible for being carried over? |
594
| >> |
| Q43. Whether stock held by mining companies on which Clean Energy Cess has been paid be chargeable to compensation cess in GST regime? |
595
| >> |
| Q44. Can supplies of coal under a particular order or under FSA (Fuel Supply Agreement) be eligible under the definition of ‘continuous supply of goods? |
595
| >> |
| Q45. In case of coal, the applicable Compensation Cess is a Fixed Amount of Rs. 400 per MT. Under above situation, how such apportionment is possible since in case of FSA Sale, supply of different grade of coal as per availabi |
595
| >> |
| Q46. Whether Railway siding in mining industry exclusively utilized for effecting dispatch of taxable goods viz. coal (i.e. directly used in the course or furtherance of business) will be treated as Plant and Machinery and ITC |
595
| >> |
| Q47. According to HSN Code 2516 calcareous building stone comes under 5% tax rate, but simultaneously under HSN Code 6802 it comes under 28% tax rate. Clarity on the same may be provided by the Government |
595
| >> |
| Q48. Whether supply of HSD free of cost for mining operation would attract GST and whether the input tax credit would be available for GST so charged by the Service provider? |
595
| >> |
| Q49. Will ITC be available on steel, timber and sometimes cement which are used in the underground mines to provide a protective device for security purpose? |
596
| >> |
| Q50. As per Section 54(3), it is clear that no refund of ITC will be available for export in the cases where product is subject to export duty. Iron Ore export is subjected to export duty. In the earlier regime, the exporters |
596
| >> |
FAQs on Drug and Pharma Industry |
596
| >> |
| Q1. Whether formulations cleared have to be assessed to GST under transfer price mechanism or on the basis of MRP printed on them? |
596
| >> |
| Q2. What are the requirements for clearance of physician samples distributed free of cost? |
596
| >> |
| Q3. What is the procedure for movement of time expired medicines from the retail outlets to the manufacturer for destruction? |
596
| >> |
| Q4. How loan and licensee units carry out their operations in GST regime? |
597
| >> |
| Q5. What is the treatment of clearances effected to Special Economic Zones? |
597
| >> |
| Q6. Whether SEZ unit located in a State requires a separate registration under GST? |
597
| >> |
| Q7. Whether ISD registration is required to be obtained separately? |
597
| >> |
| Q8. What is the transitional credit that can be availed on the existing stocks held by a registered person under GST, who was not required to be registered under the existing law? |
597
| >> |
| Q9. Whether a manufacturer can avail deemed credit in respect of transitional stocks on the appointed day in respect of the stocks for which duty paying document is not available? |
598
| >> |
| Q10. Whether deemed credit is available in respect of goods purchased from tax free zones? |
598
| >> |
| Q11. What is the obligation cast on the Registered Person in case of purchases from Unregistered Person? |
598
| >> |
| Q12. What is the treatment of supplies made from erstwhile tax free zones? |
598
| >> |
| Q13. What is the effect of non-payment of consideration in respect of taxable supplies received by the recipient? |
599
| >> |
| Q14. Whether separate sequence numbers can be maintained for invoices issued by the Registered Person in respect of supplies made under GST? |
599
| >> |
| Q15. Which is the document required to be issued by the Registered Person for supply of goods from one premises to another premises under the same registration number? |
599
| >> |
| Q16. Whether discounts can be claimed as an abatement from the price for assessing GST? |
599
| >> |
| Q17. What are the relevant provisions for movement of transitional goods lying at the premises of contract manufacturer on or after appointed day? |
599
| >> |
FAQs on E-Commerce |
599
| >> |
| Q1. What is Electronic Commerce? |
599
| >> |
| Q2. Who is an e-commerce operator? |
599
| >> |
| Q3. Is it mandatory for e-commerce operator to obtain registration? |
600
| >> |
| Q4. Whether a person supplying goods or services through e-commerce operator would be entitled to threshold exemption? |
600
| >> |
| Q5. Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier? |
600
| >> |
| Q6. Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services? |
600
| >> |
| Q7. What is Tax Collection at Source (TCS)? |
600
| >> |
| Q8. It is very common that customers of e-commerce companies return goods. How these returns are going to be adjusted? |
601
| >> |
| Q9. What is meant by “net value of taxable supplies”? |
601
| >> |
| Q10. Is every e-commerce operator required to collect tax on behalf of actual supplier? |
601
| >> |
| Q11. What time should the e-commerce operator make such collection? |
601
| >> |
| Q12. What is the time within which such TCS is to be remitted by the e-commerce operator to Government? |
601
| >> |
| Q13. How can actual suppliers claim credit of this TCS? |
601
| >> |
| Q14. Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? |
602
| >> |
| Q15. What is the concept of matching in e-commerce provisions and how it is going to work? |
602
| >> |
| Q16. What will happen if the details remain mismatched? |
602
| >> |
| Q17. Are there any powers given to tax officials under the GST Act to seek information on supply/stock details from e-commerce operators? |
602
| >> |
| Q18. The sellers supplying goods through e-Commerce operators (ECO) may have common places of business, especially if their goods are stored in a shared facility operated by the ECO. This will result in the same additional pla |
603
| >> |
| Q19. Do travel agents providing services through digital or electronic platform qualify as ECOs? Will they be required to collect tax at source as per the provisions of Section 52 of the GST Act? |
603
| >> |
| Q20. There are transactions in which two or more ECOs are involved. In such cases who would deduct the TCS? |
603
| >> |
| Q21. There are cases in which the ECO does not provide invoicing solution to the seller. In such cases, invoice is generated by the seller and received by the buyer without ECO getting to know about it. The payment flows throu |
603
| >> |
| Q22. GST requires a dealer to maintain a consecutive serial number for invoices. If we are supplying from multiple locations, do we need to centrally maintain the invoice numbers serially? |
603
| >> |
| Q23. There are sellers who are selling exempted or zero-tax goods like books through ECOs. Will marketplaces be required to collect TCS on such supplies? |
604
| >> |
| Q24. I am a supplier selling my own products through a web site hosted by me. Do I fall under the definition of an “electronic commerce operator”? Am I required to collect TCS on such supplies? |
604
| >> |
| Q25. We purchase goods from different vendors and are selling them on our website under our own billing. Is TCS required to be collected on such supplies? |
604
| >> |
FAQs on Food Processing Industry |
604
| >> |
| Q1. If I have multiple manufacturing units in a State/UT, do I have to register all my companies separately or as a group? |
604
| >> |
| Q2. A registered person is sending semi-cooked food from his manufactur-ing unit at Gurgaon to his branch in Delhi. Is he required to pay any tax? |
605
| >> |
| Q3. A registered person is supplying manufactured food products to another person. Transportation charges are required to be paid by the supplier but are actually paid by the recipient. Whether this transportation charges woul |
605
| >> |
| Q4. A registered person is a manufacturer of taxable food items. His factory is in rental premises. Whether this person is eligible to claim ITC on tax charged onthe rental amount? |
605
| >> |
| Q5. Whether the supplier can reduce the tax elements against goods returned to him? |
605
| >> |
| Q6. What will be the rate of tax on cold drinks (non-alcoholic beverages) and ice cream when served in non-AC Restaurant along with food? |
605
| >> |
| Q7. The supplier has sold machinery for hotel industry on 28-06-2017. The purchaser has received the invoice and machinery on 05-07-2017. Whether ITC of Duty/VAT paid (under the existing law) on machinery can be allowed to be |
605
| >> |
| Q8. Is Atta/Maida/Besan supplied in bulk liable to tax under GST? |
605
| >> |
| Q9. I am a whole seller of rice dealing in both branded and un-branded rice. I purchase them locally (i.e. from within the State) and also from outside the State (inter-State purchase). In the last financial year my turnover w |
605
| >> |
| Q10. Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food a |
608
| >> |
FAQs on Medium and Small Manufacturing Enterprises (MSME) |
609
| >> |
| Q1. What is GST? |
609
| >> |
| Q2. On what supply is GST levied? |
609
| >> |
| Q3. Will GST be levied on all goods or services or both? |
609
| >> |
| Q4. How many types of GST will be levied on different kinds of supply of goods or services? |
609
| >> |
| Q5. Whether a registered person will have to approach two authorities - Centre as well as State for various permissions, audit etc. under the Act? |
609
| >> |
| Q6. What is destination based consumption tax? |
610
| >> |
| Q7. Who will pay GST? |
610
| >> |
| Q8. What is Input Tax Credit? |
610
| >> |
| Q9. Is GST going to increase compliance burden on the trade? |
610
| >> |
| Q10. What is the threshold for registration in GST? |
610
| >> |
| Q11. Is an agriculturist liable to registration? |
611
| >> |
| Q12. What is the most important precaution to be taken to avail the facility of threshold exemption? |
611
| >> |
| Q13. I am engaged exclusively in the business of supplying goods or services which are exempt from GST. Am I liable for registration? |
611
| >> |
| Q14. How do I make supply, if I have not applied for registration? |
611
| >> |
| Q15. How can an application for fresh registration be made under GST? Within what time will registration be granted? |
611
| >> |
| Q16. I was registered under VAT but not under Central Excise. Do I need to apply for new registration? |
611
| >> |
| Q17. If I have obtained provisional GSTIN (PID), can I use the same on the invoice to make supply without waiting for final GSTIN? |
611
| >> |
| Q18. I am a SME selling printed books after printing and have a turnover of twenty-five lakhs rupees per annum. I print only Children’s picture, drawing or colouring books which are exempt from GST. Do I need to register? |
612
| >> |
| Q19. If I register voluntarily though my turnover is less than Rs. 20 lakhs, am I required to pay tax on supplies made post registration? |
612
| >> |
| Q20. How will taxpayer get the certificate of registration? |
612
| >> |
| Q21. Can registration particulars once furnished be amended? |
612
| >> |
| Q22. In which State will a person be registered? |
612
| >> |
| Q23. Are all manufacturers necessarily required to be registered under GST? |
612
| >> |
| Q24. Who is liable to issue a ‘tax invoice’ and how many copies are required to be issued? |
612
| >> |
| Q25. What details are to be contained in a ‘tax invoice’? |
613
| >> |
| Q26. Is it necessary to issue invoices even if the value of transaction is very low? |
613
| >> |
| Q27. When should a tax invoice be issued for goods? |
613
| >> |
| Q28. In case of supply of exempt goods or when tax is paid under Composition Scheme, is the registered person required to issue a tax invoice? How a bill of supply is different from a tax invoice? |
613
| >> |
| Q29. If goods are transported in semi-knocked down condition, when shall the complete invoice be issued? |
613
| >> |
| Q30. Is there any scheme for payment of taxes under GST for small traders and manufacturers? |
613
| >> |
| Q31. What is the eligibility criteria for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for CGST and SGST purpose shall be Rs. 50 lakhs? |
614
| >> |
| Q32. What is the form in which an intimation to pay tax under the composition scheme needs to be made by the taxable person? |
614
| >> |
| Q33. What is the rate of tax under Composition levy for a manufacturer? |
614
| >> |
| Q34. Are all manufacturers eligible for composition scheme? |
614
| >> |
| Q35. When will a registered person have to pay tax? |
614
| >> |
| Q36. A person availing composition scheme during a fnancial year crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs during the course of the year i.e. say, he crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs in December? Will |
615
| >> |
| Q37. For the purpose of availing composition how will aggregate turnover be computed for the purpose of composition? |
615
| >> |
| Q38. Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies? |
615
| >> |
| Q39. How is a manufacturer under the composition scheme required to bill his supply? Can a registered person, who purchases goods from a composition manufacturer take input tax credit? |
615
| >> |
| Q40. How would a manufacturer under the composition scheme who receives inputs or input services from an unregistered person pay GST? What will be the tax rate if the purchase is from a person availing composition? |
615
| >> |
| Q41. In case a person has registration in multiple States, can he opt for payment of tax under composition levy only in one State and not in other States? |
616
| >> |
| Q42. What is the effective date of composition levy? |
616
| >> |
| Q43. What is the validity of composition levy? |
616
| >> |
| Q44. What are the other compliances which a provisionally registered person opting to pay tax under the composition levy need to make? |
616
| >> |
| Q45. Can a person paying tax under composition levy, withdraw voluntarily from the scheme? |
617
| >> |
| Q46. Will withdrawal intimation in any one place be applicable to all places of business? |
617
| >> |
| Q47. Can a person paying tax under composition scheme make exports or supply goods to SEZ? |
617
| >> |
| Q48. Can a manufacturer under composition scheme do job-work for other manufacturers? |
617
| >> |
| Q49. How can tax payments be made by a registered person under the composition scheme? |
617
| >> |
| Q50. Does a registered person under the composition scheme pay his taxes every month? |
617
| >> |
| Q51. What are the accounts a manufacturer under the composition scheme needs to maintain? |
618
| >> |
| Q52. Does a manufacturer under the composition scheme need to maintain details of accounts of every supply received and made? |
618
| >> |
| Q53. Does a manufacturer under the composition scheme needs to maintain account of inputs tax credit? |
618
| >> |
| Q54. Can a manufacturer under the composition scheme maintain his accounts manually? And can he issue his bill of supply manually? |
618
| >> |
| Q55. Whether a registered person under the composition scheme needs to learn HSN code of any input purchases and output supplies? |
618
| >> |
| Q56. What return a registered person under the composition scheme needs to file and at what frequency? |
618
| >> |
| Q57. What details are required to be furnished in the return to be filed by the registered person under the composition scheme? |
618
| >> |
FAQs on Exports |
619
| >> |
| Q1. How are exports treated under the GST Law? |
619
| >> |
| Q2. What will be the impact of GST on zero rating of export of goods? |
619
| >> |
| Q3. Have the procedures relating to exports by manufacturer exporters been simplified in GST regime? |
619
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| Q4. For merchant exporters, is there any change in the Export Procedure under the GST regime? |
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| Q5. The supplies to a SEZ unit or SEZ developer are treated as zero rated supplies in the GST Law. Then why there is no specific mention in the GST Law about not charging of tax in respect of supplies from DTA unit to a SEZ un |
620
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| Q6. When a SEZ unit or SEZ developer procures any goods or services from an unregistered supplier, whether the SEZ unit or SEZ developer needs to pay IGST under reverse charge or these will be zero rated supplies? |
620
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| Q7. How soon will refund in respect of export of goods or services be granted during the GST regime? |
620
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| Q8. Will export of goods to Nepal and Bhutan treated as zero rated and thereby qualify for all the benefits available to zero rated supplies under the GST regime? |
620
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| Q9. What is deemed export under GST Law? Whether any supply has been categorized as deemed export by the Government? |
621
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| Q10. Whether the EOU scheme will continue to be in operation in the GST regime and whether EOU is required to take registration under the GST Law? |
621
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| Q11. What tax benefits will be available to EOU scheme in GST regime? |
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| Q12. Whether supplies to or from EOU will be exempted from GST? |
621
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| Q13. What procedure will be followed by EOU to import goods without payment of Customs duty in the GST regime? |
621
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| Q14. Whether an EOU can clear goods to another EOU (inter-unit transfer)? And whether an EOU can send goods for carrying out job work on such goods? In such situations, how will be the tax liability be discharged? |
622
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| Q15. M/s. XYZ is engaged in export of goods only having exports of approx. Rs. 5 crores and no clearances for home consumption are affected. M/s. XYZ was not required to be registered under Central Excise. Whether M/s. XYZ wou |
622
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| Q16. We are engaged in the manufacture of exempted excisable goods for export. We availed input stage rebate used in the manufacture of exported goods. How would our case be dealt under GST law if our supply remains an exempt |
622
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| Q17. We are merchant exporters dealing in various products.As per current procedure, we purchase goods from a particular factory against CT1/ARE1 so that no excise is levied on us. After goods are exported, we provide proof of |
622
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| Q18. I have stock of inputs, semi-finished goods and finished goods on the date on which GST comes into force. But I have no duty paying documents. How am I going to be compensated for the taxes paid on the said inputs, semi-f |
622
| >> |
| Q19. I supply goods to SEZ units and developers. For such supplies, presently drawback is available to the recipient or to me (if recipient gives a disclaimer). What is status of such drawback under GST regime? |
622
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| Q20. Whether an EOU can clear goods in DTA? |
623
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| Q21. Will an exporter be required to pay GST in case of goods procured from unregistered persons (including unregistered job workers)? |
623
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| Q22. Is GST payable on Agency Commission earned by buying agents of foreign buyers? |
623
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Transition of Export Promotion Scheme on Implementation of GST |
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| Q1. Will duty Drawback scheme continue under GST regime? If yes, what will be the rates of Drawback? |
623
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| Q2. Is Drawback at a higher All Industry Rate (AIR) admissible if an exporter has not availed Input Tax Credit of GST or refund of IGST paid on exported goods? |
623
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| Q3. If an exporter has stock of GST paid inputs as well as inputs from pre-GST period and if inputs from both lots are used in export goods, what shall be Drawback on such exports? |
624
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| Q4. Will brand rate of Drawback be admissible for Central Excise duty and Service Tax in respect of exports made prior to GST implementation, for which application is filed after 1st July 2017? |
624
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| Q5. Applications for fixation of brand rate used to be filed with jurisdictional Commissioner of Central Excise having jurisdiction over the factory where export goods were manufactured. Under GST regime, will there be any cha |
624
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| Q6. Is there also a change under the GST regime in respect of filing of application for fixation of brand rate of Drawback for supplies to SEZ units and SEZ Developers? |
624
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| Q7. On re-export of imported goods, drawback of all duties paid at the time of importation was admissible earlier, as per the rates prescribed in this regard. What will be the position in respect of re-export made after 1st Ju |
624
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| Q8. Under the GST regime, will benefit of exemption from all duties available under Advance authorization scheme, EPCG scheme and duty credit scrips such as Merchandise Exports from India Scheme (MEIS) & Service Exports from I |
625
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| Q9. Under GST regime, can we get duty free benefit (all duties exempted) if we import capital goods using EPCG authorization? |
625
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| Q10. Can duty credit scrips such as Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) be used for payment of GST? |
625
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FAQs on Textile Industry |
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| Q1. As per Chapter 53 heading 5303 of the GST rate schedule, raw jute has been kept at the NIL rate slab. Thus, it is presumed that suppliers dealing only in raw jute are not required to register themselves under GST. But Jute |
625
| >> |
| Q2. Cotton under chapter heading 5201 and 5203 has been kept in 5% rate slab. Does this mean that cotton farmer is required to register under GST? |
626
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| Q3. Does the buyer of raw cotton (who is a registered person) from the farmer need to pay GST on Reverse Charge basis? |
626
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| Q4. In respect of goods classified under Chapters 61, 62 and 63, the rate of tax for goods of sale value not exceeding Rs. 1,000 is 5% and for those exceeding Rs. 1,000 is 12%. Is this value transaction value or MRP? |
626
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| Q5. No rates have been announced for Jute bags and Jute blended bags. It is feared that they may be placed under Chapter 42 for leather wherein the rate for leather bags is indicated as 28%. It is suggested that the Jute bags |
626
| >> |
| Q6. Man-made textile yarns have been kept at 18% while fabrics have been kept at 5%. If I buy yarn worth Rs. 100 by paying tax at 18% i.e. Rs. 18 and I sell grey fabrics at Rs. 150 considering 50% value addition by paying tax |
626
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| Q7. We are a small saree manufacturer at Surat. We buy ready dyed fabrics and get job work, hand work, stitching etc. done to create designer sarees. Wholesalers and retailers from all over India buy these sarees on credit bas |
627
| >> |
| (a) Whatever is sold, 15-30% is returned. What would be treatment of goods returned and how would I adjust my tax liability if the entire GST has already been paid? |
627
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| (b) What would happen to my opening stock on 1st July 2017. Will I get input credit on it or do I just need to supply it after adding 5% GST on it? |
627
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| (c) Is government assuring of payment within 180 days. There are rumours that the wholesaler/retailer has to pay within 180 days. Is it true? |
627
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| (d) How will I make my invoices if a buyer under the composition scheme come to buy our sarees? |
627
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| (e) We are confused about GST implementation as there was no tax on us before. Will we get relaxation for the return filing? |
627
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| Q8. I have a manufacturing unit of Cotton trouser where customer gives me fabric and I have to convert it into trouser. What would be the rate applicable on me 5 % or 18 %? |
628
| >> |
| Q9. We are manufacturing Floor Coverings falling under Chapter 57. As per GST Council meeting dated 11.06.2017, the rate on Coir mats, mattings and floor coverings falling under Chapter 57 have been reduced from 12% to 5%. Kin |
628
| >> |
| Q10. We are manufacturing laminated textile under chapter 59. Previously, our product was exemted under Notification No. 30/2004-CE. But in States we were paying 4% VAT. Also we are doing job work of textile lamination for som |
628
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| (a) Whether we will get input credit on material? |
628
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| (b) How can we make invoice, which rate, or we have to make two different invoice, one for material used for lamination and other for service charges? |
628
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| Q11. We are in Furnishing Fabrics Industries for curtain and upholstery fabrics. We mainly deal in Woven, Knitted, Polyester and Coated fabrics. You are requested to help us to know the chapter number under which our fabrics a |
629
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| Q12. There is a gross confusion on the tax applicable for Embroidered Sarees and Fabric. Typically, principal manufacturers supply fabric/ Sarees to Job workers and get various embroidery designs done on the fabric/sarees. We |
629
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| Q13. Will the 5 % fabric GST be applied or 12% GST of embroidery strips/ badges be applied? |
629
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| Q14. What is the difference between Fabric and Made-ups? Whether Shawl is a fabric or apparel or made-up. What is the rate on Shawls? |
629
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| Q15. Dress material are sold by length. They can include upto 3 pieces. These can be plain or embroidered (value-addition or further worked upon). Where should dress material be classified? |
630
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| Q16. Please clarify the ITC (HS) of yarn made from worn clothing, the material composition of which varies from lot to lot. It is uncertain as the clothing may be of cotton/woollen/man made fibre? |
630
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| Q17. What would be the GST rate on old cotton dhoti used for cleaning purpose? It is a used product recycled for cleaning purpose. Is there any GST on old dhoti because there is no VAT on old dhoti? |
630
| >> |
| Q18. We are small traders of textile dealing in Suiting, Shirting, Sarees, Dress Material, Blankets, Dhoti etc. We have some queries regarding implementation of GST from 1st July 2017: |
630
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| (a) What will be the status of opening Stock of Textile items? Will 5% be added on closing stock as on 30th June 2017? |
630
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| (b) What is the GST rate in Fabrics, as there are various types of fabrics like cotton, synthetics, man-made fabrics, acrylic, Mixture of cotton and other fabrics etc. Will there be flat rate of 5% on all fabrics or different rate? |
630
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| (c) Please provide clarification on HSN number. Is it mandatory to quote in invoice by B2C traders & B2B traders? Further there are various codes in one type of item, would it not create confusion among traders? |
630
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| (d) As per news in CNBC, input tax credit would not be allowed in textile for some period? Please clarify. |
630
| >> |
| (e) Is Rs 1,000 bracket for 18% rate applicable on Sarees and suit lengths or will it attract flat rate? |
630
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| Q19. I am an un-registered trader dealing in textile fabrics which was exempted from tax under the State VAT Act. If I get registered under the GST Act, will I be eligible to avail of input tax credit on my stock of goods lyin |
631
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| Q20. I am a manufacturer of readymade garments. If I send any inputs to the job worker, will it be treated as taxable supply under the GST Act? Can I supply the goods after completion of job work from the place of business of |
631
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