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Home Acts & Rules Goods and Services Tax Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List

FAQ on GST dated 21.9.2016 based on Draft Model GST

 
Foreword
: Foreword
Chapter: 1
Overview of Goods and Services Tax (GST)
Question 1 : What is Goods and Service Tax (GST)?
Question 2 : What exactly is the concept of destination based tax on consumption?
Question 3 : Which of the existing taxes are proposed to be subsumed under GST?
Question 4 : What principles were adopted for subsuming the above taxes under GST?
Question 5 : Which are the commodities proposed to be kept outside the purview of GST?
Question 6 : What will be the status in respect of taxation of above commodities after introduction of GST?
Question 6A : What will be status of Tobacco and Tobacco products under the GST regime?
Question 7 : What type of GST is proposed to be implemented?
Question 8 : Why is Dual GST required?
Question 9 : Which authority will levy and administer GST?
Question 10 : Why was the Constitution of India amended recently in the context of GST?
Question 11 : How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
Question 12 : What are the benefits which the Country will accrue from GST?
Question 13 : What is IGST?
Question 14 : Who will decide rates for levy of GST?
Question 15 : What would be the role of GST Council?
Question 16 : What is the guiding principle of GST Council?
Question 17 : How will decisions be taken by GST Council?
Question 18 : Who is liable to pay GST under the proposed GST regime?
Question 19 : What are the benefits available to small tax payers under the GST regime?
Question 20 : How will the goods and services be classified under GST regime?
Question 21 : How will imports be taxed under GST?
Question 22 : How will Exports be treated under GST?
Question 23 : What is the scope of composition scheme under GST?
Question 24 : Whether the composition scheme will be optional or compulsory?
Question 25 : What is GSTN and its role in the GST regime?
Question 26 : How are the disputes going to be resolved under the GST regime?
Question 27 : What are the other legislative requirements for introduction of the GST?
Chapter: 2
Levy of and Exemption from Tax
Question 1 : Where is the power to levy GST derived from?
Question 2 : What is the taxable event under GST?
Question 3 : Is the reverse charge mechanism applicable only to services?
Question 4 : What will be the implications in case of purchase of goods from unregistered dealers?
Question 5 : In respect of exchange of goods, namely gold watch for restaurant services will the transaction be taxable as two different supplies or will it be taxable only in the hands of the main supplier?
Question 6 : Whether supplies made without consideration will also come within the purview of Supply under GST?
Question 7 : Who can notify a transaction to be supply of goods and/or services?
Question 8 : Will a taxable person be eligible to opt for composition scheme only for one out of 3 business verticals?
Question 9 : Can composition scheme be availed if the taxable person effects inter-State supplies?
Question 10 : Can the taxable person under composition scheme claim input tax credit?
Question 11 : Can the customer who buys from a taxable person who is under the composition scheme claim composition tax as input tax credit?
Question 12 : Can composition tax be collected from customers?
Question 13 : What is the threshold for opting to pay tax under the composition scheme?
Question 14 : How to compute ‘aggregate turnover’ to determine eligibility for composition scheme?
Question 15 : What are the penal consequences if a taxable person violates the condition and is not eligible for payment of tax under the Composition scheme?
Question 16 : What is the minimum rate of tax prescribed for composition scheme?
Question 17 : When exemption from whole of tax collected on goods and/or services has been granted unconditionally, can taxable person pay tax?
Question 18 : What is remission of tax/duty?
Question 19 : Whether remission is allowed under GST law?
Question 20 : Whether remission is allowed for goods lost or destroyed before supply?
Question 21 : Whether remission is allowed on goods lost or destroyed for all reasons?
Question 22 : Does the model GST Law empower the competent government to exempt supplies from the levy of GST?
Chapter: 3
Registration
Question 1 : What is advantage of taking registration in GST?
Question 2 : Can a person without GST registration claim ITC and collect tax?
Question 3 : What will be the effective date of registration?
Question 4 : Who are the persons liable to take a Registration under the Model GST Law?
Question 5 : What is aggregate turnover?
Question 6 : Which are the cases in which registration is compulsory?
Question 7 : What is the time limit for taking a Registration under Model GST Law?
Question 8 : If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Question 9 : Whether a person having multiple business verticals in a state can obtain for different registrations?
Question 10 : Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Question 11 : Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Question 12 : Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?
Question 13 : Whether the proper Officer can reject an Application for Registration?
Question 14 : Whether the Registration granted to any person is permanent?
Question 15 : Is it necessary for the UN bodies to get registration under MGL?
Question 16 : What is the responsibility of the taxable person supplying to UN bodies?
Question 17 : Is it necessary for the Govt. organization to get registration?
Question 18 : Who is a Casual Taxable Person?
Question 19 : Who is a Non-resident Taxable Person?
Question 20 : What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Question 21 : 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?
Question 22 : Whether Amendments to the Registration Certificate is permissible?
Question 23 : Whether Cancellation of Registration Certificate is permissible?
Question 24 : Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 25 : Can the proper Officer Cancel the Registration on his own?
Question 26 : What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Question 27 : Is there an option to take centralized registration for services under MGL?
Question 28 : If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Question 29 : Who is an ISD?
Question 30 : Will ISD be required to be separately registered other than the existing taxpayer registration?
Question 31 : Can a taxpayer have multiple ISDs?
Question 32 : What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 33 : Whether all assessees/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Question 34 : Whether the job worker will have to be compulsorily registered?
Question 35 : Whether the goods will be permitted to be supplied from the place of business of a job worker?
Question 36 : At the time of registration will the assessee have to declare all his places of business?
Question 37 : Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Question 38 : Is there any facility for digital signature in the GSTN registration?
Question 39 : What will be the time limit for the decision on the online application?
Question 40 : What will be the time of response by the applicant if any query is raised in the online application?
Question 41 : What is the process of refusal of registration?
Question 42 : Will there be any communication related to the application disposal?
Question 43 : Can the registration certificate be downloaded from the GSTN portal?
Chapter: 4
Meaning and Scope of Supply
Question 1 : What is the taxable event under GST?
Question 2 : What is the meaning of ‘Supply’?
Question 3 : What is a taxable supply?
Question 4 : What are the necessary elements that constitute supply under MGL?
Question 5 : Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?
Question 6 : Importation of Goods is conspicuous by its absence in Section 3. Why?
Question 7 : Are self-supplies taxable under GST?
Question 8 : Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?
Question 9 : What do you mean by “supply made in the course or furtherance of business”?
Question 10 : 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 MGL? Give reasons for the answer.
Question 11 : A dealer of air-conditioners transfers an air conditioner from his stock in trade, for personal use at his residence. Will the transaction constitute a supply?
Question 12 : Whether provision of service or goods by a club or association or society to its members will be treated as supply or not?
Question 13 : What are inter-state supplies and intra-state supplies?
Question 14 : Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why?
Question 15 : Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?
Question 16 : Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why?
Chapter: 5
Time of Supply
Question 1 : What is time of supply?
Question 2 : When does the liability to charge GST arise in respect of supply of goods?
Question 3 : What is time of supply of continuous supply of goods?
Question 4 : What is time of supply of goods sent on approval basis?
Question 5 : Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 5 or 6 of Section 12 or that of Section 13 of MGL, how will time of supply be determined?
Question 6 : When does the liability to pay GST arise in respect of supply of services?
Question 7 : What is time of supply of service when invoice is not issued within prescribed period?
Question 8 : What is time of supply of service when invoice is issued within prescribed period?
Question 9 : What does “date of receipt of payment” mean?
Question 10 : Suppose, invoice is not issued and date of payment or date of completion of provision of service are also not ascertainable, what will be the time of supply?
Question 11 : Suppose part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
Question 12 : What is time of supply of service in case of tax payable under reverse charge?
Question 13 : What will be the time of supply in continuous supply of services?
Question 14 : Let’s say there was increase in tax rate from 18% to 20% w.e.f. 1.6.2017. What is the tax rate applicable when services provided and invoice issued before change in rate in April 2017, but payment received after change in rate in June 2017?
Chapter: 6
Valuation in GST
Question 1 : What is the value of taxable supply to be adopted for the levy of GST?
Question 2 : What is transaction value?
Question 3 : Are there separate valuation provisions for CGST, SGST and IGST and Goods and Services?
Question 4 : Is contract price not sufficient to determine valuation of supply?
Question 5 : Is reference to Valuation Rules required in all cases?
Question 6 : What is to be done if there are certain factors affecting price though the transaction is not covered by section 15(4)?
Question 7 : Can the transaction value declared under section 15(1) be accepted?
Question 8 : Whether post-supply discounts or incentives are to be included in the transaction value?
Question 9 : Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?
Question 10 : When are Valuation Rules applicable?
Question 11 : What are the reasons for doubting transaction value declared?
Question 12 : What are the methods provided for determining the value, in terms of draft GST Valuation Rules?
Question 13 : What are the inclusions specified in Section 15(2) which could be added to Transaction Value?
Chapter: 7
GST Payment of Tax
Question 1 : What are the Payments to be made in GST regime?
Question 2 : Who is liable to pay GST?
Question 3 : When is GST payment to be done by the taxable person?
Question 4 : What are the main features of GST payment process?
Question 5 : How can payment be done?
Question 6 : When is payment of taxes to be made by the Supplier?
Question 7 : Whether time limit for payment of tax can be extended or paid in monthly installments?
Question 8 : What happens if the taxable person files the return but does not make payment of tax?
Question 9 : 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 account?
Question 10 : What are E-Ledgers?
Question 11 : What is a tax liability register?
Question 12 : What is a Cash Ledger?
Question 13 : What is an ITC Ledger?
Question 14 : What is the linkage between GSTN and the authorized Banks?
Question 15 : Can a taxpayer generate challan in multiple sittings?
Question 16 : Can a challan generated online be modified?
Question 17 : Is there a validity period of challan?
Question 18 : What is a CPIN?
Question 19 : What is a CIN and what is its relevance?
Question 20 : What is the sequence of payment of tax where that taxpayer has liabilities for previous months also?
Question 21 : What is an E-FPB?
Question 22 : What is TDS?
Question 23 : How will the Supplier account for this TDS while filing his return?
Question 24 : How will the TDS Deductor account for such TDS?
Question 25 : What is Tax Collected at Source (TCS)?
Question 26 : Is the pre-registration of credit card necessary in the GSTN portal for the GST payment?
Chapter: 8
Electronic Commerce
Question 1 : What is e-commerce?
Question 2 : Who is an e-commerce operator?
Question 3 : Is it mandatory for e-commerce operator to obtain registration?
Question 4 : Whether a supplier of goods/services supplying through e-commerce operator would be entitled to threshold exemption?
Question 5 : Who is an aggregator?
Question 6 : Is an aggregator required to be registered under GST?
Question 7 : What is Tax Collection at Source (TCS)?
Question 8 : At what time/intervals should the e-commerce operator make such deductions?
Question 9 : What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Is the operator required to file any returns for this purpose?
Question 10 : How can actual suppliers claim credit of this TCS?
Question 11 : Is the e-commerce operator required to furnish information to the Government?
Question 12 : Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
Question 13 : What is the concept of matching in e-commerce provisions and how it is going to work?
Question 14 : What will happen if the details remain mismatched?
Chapter: 9
Job Work
Question 1 : What is job-work?
Question 2 : Whether goods sent by a taxable person to a job-worker will be treated as supply and liable to GST? Why?
Question 3 : Can a registered taxable person send goods without payment of tax to his job-worker?
Question 4 : Is a job-worker required to take registration?
Question 5 : Whether the goods of principal directly supplied from the job-worker’s premises will be included in the aggregate turnover of the jobworker?
Question 6 : Can the principal supply the goods directly from the premises of the job-worker without bringing it back to his own premises?
Question 7 : Under what circumstances can the principal directly supply goods from the premises of job-worker?
Question 8 : What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job-worker?
Question 9 : Are the provisions of job-work applicable to all category of goods?
Chapter: 10
Input Tax Credit
Question 1 : What is input tax?
Question 2 : What is the implication of different definition of “input tax” in three acts viz CGST, SGST and IGST Acts?
Question 3 : Can GST paid on reverse charge be considered as input tax?
Question 4 : Does input tax includes tax (CGST/ IGST/SGST) paid on input goods, input services and/ or capital goods?
Question 5 : What is the ITC entitlement of a person who has applied for registration under the Act within thirty days from the date on which he becomes liable to registration and has been granted such registration? (Section 16(2))
Question 6 : A person becomes liable to pay tax on 1st August, 2017 and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on …….
Question 7 : What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
Question 8 : Where goods and/or services 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?
Question 9 : Where goods and/or services received by a taxable person are used for the purpose of business and non-business supplies, whether the input tax credit is available to the registered taxable person?
Question 10 : What would be input tax eligibility in cases where there is a change in the constitution of a registered taxable person?
Question 11 : What would be input tax eligibility in case where the goods and/or services supplied by a registered taxable person become absolutely exempt?
Question 12 : What would be input tax eligibility in cases where taxable person paying tax under section 7 opts to pay tax under Compounding Scheme under Section 8?
Question 13 : A dealer paying tax on compounding basis crosses the compounding threshold and becomes a regular taxable person. Can he avail ITC and if so from what date?
Question 14 : Mr. B, a registered taxable person was paying tax under composition rate up to 30th July, 2017. However, w.e.f 31st July, 2017. Mr. B becomes liable to pay tax under regular scheme. Is he eligible for ITC?
Question 15 : Mr. A applies for voluntary registration on 5th June, 2017 and obtained registration on 22nd June, 2017. Mr. A is eligible for input tax credit on inputs in stock as on …………..
Question 16 : When shall a taxable person be not entitled to take input tax credit under sub-section (2), (2A) or sub-section (3) of Section 16 in respect of any supply of goods and / or services to him?
Question 17 : Whether the principal is eligible to avail input tax credit of inputs sent to job worker for job work?
Question 18 : What is the time period within which the inputs sent for job work has to be received back by the principal?
Question 19 : Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days?
Question 20 : Which of the following is included for computation of taxable supplies for the purpose of availing credit: (a) Zero-rated supplies; (b) Exempt supplies; (c) Both?
Question 21 : What is the time period within which the capital goods sent for job work has to be received back by the principal?
Question 22 : What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent?
Question 23 : 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?
Question 24 : 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?
Question 25 : What are the conditions necessary for obtaining ITC?
Question 26 : Where the goods against an invoice are received in lots or instalments, how will a registered taxable person be entitled to ITC?
Question 27 : Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to’ scenarios)?
Question 28 : What is the time limit for taking ITC?
Question 29 : Is there any negative list on which ITC is not permitted?
Question 30 : Section 29 of the MGL provides that the ITC would be confirmed only if the inward details filed by the recipient are matched with the outward details furnished by the supplier in his valid return. What happens if there is a mismatch?
Question 31 : What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person?
Question 32 : What is the recovery mechanism for wrongly availed credit?
Chapter: 11
Concept of Input Service Distributor in GST
Question 1 : What is Input Service Distributor (ISD)?
Question 2 : What are the requirements for registration as ISD?
Question 3 : What are the conditions/restrictions for distribution of credit?
Question 4 : Is the ISD required to file return?
Question 5 : Can a company have multiple ISD?
Question 6 : What are the provisions for recovery of excess/ wrongly distributed credit by ISD?
Question 7 : Whether CGST and IGST credit can be distributed by ISD as IGST credit to units located in different States?
Question 8 : Whether SGST credit can be distributed as IGST credit by an ISD to units located in different States?
Question 9 : Whether the ISD can distribute the CGST and IGST Credit as CGST credit?
Question 10 : Whether the SGST and IGST Credit can be distributed as SGST credit?
Question 11 : What are the documents through which the credit can be distributed by an ISD?
Question 12 : How to distribute common credit among all the units of an ISD?
Question 13 : Q 13. The ISD may distribute the CGST and IGST credit to recipient outside the State as_______ (a) IGST (b) CGST (c)SGST
Question 14 : The ISD may distribute the CGST credit within the State as____ (a) IGST (b) CGST (c) SGST (d) Any of the above.
Question 15 : The credit of tax paid on input service used by more than one supplier is ________ (a) Distributed among the suppliers who used such input service on pro rata basis of turnover in such State. (b) Distributed equally among all the suppliers. (c) Distributed only to one supplier. (d) Cannot be distributed.
Question 16 : Whether the excess credit distributed could be recovered by the department?
Question 17 : What are the consequences of credit distributed in contravention of the provisions of the Act?
Chapter: 12
Returns Process and matching of Input Tax Credit
Question 1 : What is the purpose of returns?
Question 2 : Who needs to file Return in GST regime?
Question 3 : What type of outward supply details are to be filed in the return?
Question 4 : Is the scanned copy of invoices to be uploaded along with GSTR-1?
Question 5 : Whether all invoices will have to be uploaded?
Question 6 : Whether description of each item in the invoice will have to be uploaded?
Question 7 : Whether value for each transaction will have to be fed? What if no consideration?
Question 8 : Can a recipient feed information in his GSTR-2 which has been missed by the supplier?
Question 9 : Do the taxable person have to feed anything in the GSTR-2 or everything is auto-populated from GSTR-1?
Question 10 : What if the invoices do not match? Whether ITC given or denied? If denied, what action is taken against supplier?
Question 11 : What will be the legal position in regard to the reversed input tax credit if the supplier later realises the mistake and feeds the information?
Question 12 : What is the special feature of GSTR-2?
Question 13 : Whether the ITC denied can be restored?
Question 14 : Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?
Question 15 : Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?
Question 16 : 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?
Question 17 : Who all need to file Annual Return?
Question 18 : Is an Annual Return and a Final Return one and the same?
Question 19 : If a return has been filed, how can it be revised if some changes are required to be made?
Question 20 : How can taxpayers file their returns?
Question 21 : What all should a diligent taxpayer ensure for a hassle free compliance under GST?
Question 22 : Is it compulsory for taxpayer to file return by himself?
Question 23 : What is the consequence of not filing the return within the prescribed date?
Chapter: 13
Assessment and Audit
Question 1 : Who is the person responsible to make assessment of taxes payable under the Act?
Question 2 : Is there any provision in MGL for tax treatment of goods returned by the recipient?
Question 3 : ‘A’ supplied goods to ‘B’ in April 2017, these goods were returned by ‘B’ to ‘A’ on June 2017. The tax rate charged by ‘A’ on such goods was 18%. In May 2017, the rate was amended to 18.5%. What is the tax payable on return of such inward supply by ‘B’ to ‘A’?
Question 4 : When can a taxable person pay tax on a provisional basis?
Question 5 : What is the latest time by which final assessment is required to be made?
Question 6 : Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest?
Question 7 : What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL?
Question 8 : Whether Proper Officer is required to give any notice to taxable person before completing assessment u/s 46?
Question 9 : If a taxable person fails to file the return required under law (under section 27 or 31), what legal recourse is available to the tax officer?
Question 10 : Under what circumstances can a best judgment assessment order issued under section 46 be withdrawn?
Question 11 : What is the time limit for passing order u/s 46 and 47?
Question 12 : What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
Question 13 : Under what circumstances can a tax officer initiate Summary Assessment?
Question 14 : Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order?
Question 15 : Is summary assessment order to be necessarily passed against the taxable person?
Question 16 : Who can conduct audit of taxpayers?
Question 17 : Whether any prior intimation is required before conducting the audit?
Question 18 : What is the period within which the audit is to be completed?
Question 19 : What is meant by commencement of audit?
Question 20 : What are the obligations of the taxable person when he receives the notice of audit?
Question 21 : What would be the action by the proper officer upon conclusion of the audit?
Question 22 : Under what circumstances can a special audit be instituted?
Question 23 : Who can serve the notice for special audit?
Question 24 : Who will do the special audit?
Question 25 : What is the time limit to submit the audit report?
Question 26 : Who will bear the cost of special audit?
Question 27 : What action the tax authorities may take after the special audit?
Chapter: 14
Refunds
Question 1 : What is refund?
Question 2 : Can unutilized Input tax credit be allowed as refund?
Question 3 : Can unutilized ITC be given refund, in case goods exported outside India are subjected to export duty?
Question 4 : Can ITC of goods lying in stock at the end of the financial year (after introduction of GST) be refunded?
Question 5 : Suppose a taxable person has paid IGST/ CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa?
Question 6 : Whether purchases made by Embassies or UN be taxed or exempted?
Question 7 : What is the time limit for taking refund?
Question 8 : Whether principle of unjust enrichment will be applicable in refund?
Question 9 : In case the tax has been passed on to the consumer, whether refund will be sanctioned?
Question 10 : Is there any time limit for sanctioning of refund?
Question 11 : Can refund be withheld by the department?
Question 12 : Where the refund is withheld under 38(9), as discussed in 11(c) above, will the taxable person be given interest?
Question 13 : Is there any minimum threshold for refund?
Question 14 : How will the refunds arising out of earlier law be paid?
Question 15 : Whether refund can be paid before verification of documents?
Question 16 : In case of refund under exports, whether BRC is necessary for granting refund?
Question 17 : Will the principle of unjust enrichment apply to exports or deemed exports?
Question 18 : How will the person prove that the principle of unjust enrichment do not apply in his case?
Question 19 : Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST?
Question 20 : Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after utilizing the ITC) and thereafter claim refund of the duty paid on exports. Will this system continue in GST?
Chapter: 15
Demands and Recovery
Question 1 : Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?
Question 2 : Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51A?
Question 3 : If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 4 : What is the relevant date for issue of Show Cause Notice under Section 51A/B?
Question 5 : Is there any time limit to issue SCN or adjudicate the case u/s 51A/B?
Question 6 : Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51B?
Question 7 : If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 8 : In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Question 9 : What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?
Question 10 : What happens if a person collects tax from another person but does not deposit the same with Government?
Question 11 : In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?
Question 12 : Is there any time limit to issue notice in cases under Section 52- tax collected but not paid?
Question 13 : What are the modes of recovery of tax available to the proper officer?
Question 14 : Can the proper officer allow payment of tax dues in installments?
Question 15 : What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Question 16 : If a person liable to pay tax has certain tax liability and in the meantime he transfers his business to another person, what happens to the existing tax liability?
Question 17 : What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 18 : What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 19 : What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?
Question 20 : What happens when the estate of a taxable person is under the control of Court of Wards?
Chapter: 16
Appeals, Review and Revision in GST
Question 1 : Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Question 2 : When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?
Question 3 : What is the time limit to file appeal to First Appellate Authority?
Question 4 : Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
Question 5 : Whether the first appellate authority has any powers to condone the delay in filing appeal?
Question 6 : Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 7 : The order passed by First Appellate Authority has to be communicated to whom?
Question 8 : What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
Question 9 : What is the amount in dispute?
Question 10 : Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?
Question 11 : (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
Question 12 : (only for SGST law) What is the meaning of “serious case”?
Question 13 : Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Question 14 : Can the Commissioner of SGST order for staying of operation of any order passed by his subordinates pending such revision?
Question 15 : Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
Question 16 : When the Tribunal is having powers to refuse to admit the appeal?
Question 17 : What is the time limit within which appeal has to be filed before the Tribunal?
Question 18 : Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?
Question 19 : What is the time limit for filing memorandum of cross objections before Tribunal?
Question 20 : Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
Question 21 : Whether interest becomes payable on refund of pre-deposit amount?
Question 22 : An appeal from the order of Tribunal lies to which forum?
Question 23 : What is the time limit for filing an appeal before the High Court?
Chapter: 17
Advance Ruling
Question 1 : What is the meaning of Advance Ruling?
Question 2 : Which are the matters enumerated in Section 97 for which advance ruling can be sought?
Question 3 : What is the objective of having a mechanism of Advance Ruling?
Question 4 : What will be the composition of Authority for advance rulings (AAR) under GST?
Question 5 : What is the Appellate authority for advance ruling (AAAR) and what would be its composition?
Question 6 : How may AAR and AAAR will be constituted under GST?
Question 7 : To whom will the Advance Ruling be applicable?
Question 8 : What is the time period for applicability of Advance Ruling?
Question 9 : Can an advance ruling given be nullified?
Question 10 : What is the procedure for obtaining Advance Ruling?
Question 11 : Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 12 : What is the procedure to be followed by AAR once the application is admitted?
Question 13 : What happens if there is a difference of opinion amongst members of AAR?
Question 14 : What are the provisions for appeals against order of AAR?
Question 15 : Can the AAR & AAAR order for rectification of mistakes in the ruling?
Chapter: 18
Settlement Commission
Question 1 : What are the basic objective of Settlement Commission?
Question 2 : Can tax disputes arising on account of both intra-state and inter-state transactions be settled under the MGL?
Question 3 : What is meant by a Case under the provisions of Settlement in the MGL?
Question 4 : What will be the composition of members which will consider/hear settlement application?
Question 5 : What happens when there is difference of opinion amongst members hearing the settlement application?
Question 6 : Who can apply for settlement?
Question 7 : What should be the contents of the settlement application?
Question 8 : What are the conditions which must be fulfilled before application for settlement can be accepted?
Question 9 : What are the circumstances in which application for settlement cannot be entertained?
Question 10 : Can the applicant withdraw his settlement application once filed?
Question 11 : What orders can be passed by the Settlement Commission?
Question 12 : What are the circumstances in which order of Settlement Commission can be revoked?
Question 13 : Who cannot use Settlement Commission?
Question 14 : What are the powers of Settlement Commission?
Chapter: 19
Inspection, Search, Seizure and Arrest
Question 1 : What is the meaning of the term “Search”?
Question 2 : What is the meaning of the term “Inspection”?
Question 3 : Who can order for carrying out “Inspection” and under what circumstances?
Question 4 : Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Question 5 : Who can order for Search and Seizure under the provisions of MGL?
Question 6 : What is meant by ‘reasons to believe’?
Question 7 : 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?
Question 8 : What is a Search Warrant and what are its contents?
Question 9 : When does goods become liable to confiscation under the provisions of MGL?
Question 10 : What powers can be exercised by an officer during valid search?
Question 11 : What is the procedure for conducting search?
Question 12 : What are the basic requirements to be observed during Search operations?
Question 13 : Can a CGST/SGST officer access business premises under any other circumstances?
Question 14 : When is search said to be illegal? Is evidence collected in the course of an illegal search admissible in trial proceedings?
Question 15 : What is meant by the term ‘Seizure’?
Question 16 : Does MGL have any power of detention of goods and conveyances?
Question 17 : What is the distinction in law between ‘Seizure’ and ‘Detention’?
Question 18 : What are the safeguards provided in MGL in respect of Search or Seizure?
Question 19 : Is there any special document required to be carried during transport of taxable goods?
Question 20 : What is meant by the term “arrest”?
Question 21 : When can the proper officer authorize ‘arrest’ of any person under MGL?
Question 22 : What are the safeguards provided under MGL for a person who is placed under arrest?
Question 23 : What are the precautions to be taken during arrest?
Question 24 : What are the broad guidelines for arrest followed in CBEC?
Question 25 : What is a cognizable offence?
Question 26 : What is a non-cognizable offence?
Question 27 : What are cognizable and non-cognizable offences under MGL?
Question 28 : When can the proper officer issue summons under MGL?
Question 29 : What are the responsibilities of the person so summoned?
Question 30 : What can be the consequences of nonappearance to summons?
Question 31 : What are the guidelines for issue of summons?
Question 32 : What are the precautions to be observed while issuing summons?
Question 33 : Are there any class of officers who are required to assist CGST/SGST officers?
Chapter: 20
Offences and Penalties, Prosecution and Compounding
Question 1 : What are the prescribed offences under MGL
Question 2 : What is meant by the term penalty
Question 3 : What are the general disciplines to be followed while imposing penalties
Question 4 : What is the quantum of penalty provided for in the MGL
Question 5 : What will be considered as ‘repeated short payments’ for the purpose of levy of penalty
Question 6 : Is any penalty prescribed for any person other than the taxable person
Question 7 : What is the penalty provided for any contravention for which no separate penalty has been prescribed under MGL
Question 8 : What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books
Question 9 : What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme
Question 10 : What is meant by confiscation
Question 11 : Under which circumstances can goods be confiscated under MGL
Question 12 : What happens to the goods upon confiscation of goods by the proper officer
Question 13 : After confiscation, is it required to give option to the person to redeem the goods
Question 14 : Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation
Question 15 : What is Prosecution
Question 16 : Which are the offences which warrant prosecution under the MGL
Question 17 : What is the punishment prescribed on conviction of any offence under the MGL
Question 18 : What are cognizable and non-cognizable offences under MGL
Question 19 : Is prior sanction of competent authority mandatory for initiating prosecution
Question 20 : Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL
Question 21 : What is a culpable state of mind
Question 22 : Can a company be proceeded against or prosecuted for any offence under the MGL
Question 23 : What is meant by compounding of offences
Question 24 : Can offences under MGL be compounded
Question 25 : Are there any monetary limits prescribed for compounding of offence
Question 26 : What is the consequence of compounding of an offence under MGL
Chapter: 21
Overview of the IGST Act
Question 1 : What is IGST
Question 2 : What are inter-state supplies
Question 3 : How will the Inter-State supplies of Goods and Services be taxed under GST
Question 4 : What are the salient features of the draft IGST Law
Question 5 : What are the advantages of IGST Model
Question 6 : How will imports/exports be taxed under GST
Question 7 : IGST Act is very small with very few definitions and major part catering to settlement commissioner. Whether provisions in CGST or SGST Act will apply to IGST Act
Question 8 : How will the IGST be paid
Question 9 : How will the settlement between Centre, exporting state and importing state be done
Chapter: 22
Place of Supply of Goods and Service
Question 1 : What is the need for the Place of Supply of Goods and Services under GST
Question 2 : Why are place of supply provisions different in respect of goods and services
Question 3 : What proxies or assumptions in a transaction can be used to determine the place of supply
Question 4 : 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
Question 5 : What would be the place of supply where goods are removed
Question 6 : 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
Question 7 : 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
Question 8 : What is the default presumption for place of supply in respect of B2B supply of services
Question 9 : What is the default presumption for place of supply in respect of unregistered recipients
Question 10 : 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
Question 11 : What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states
Question 12 : What will be the place of supply of goods in respect of transport of goods by courier
Question 13 : What will be the place of supply if a person travels from Mumbai to Delhi and back to Mumbai
Question 14 : 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
Question 15 : What will be the place of supply for mobile connection? Can it be the location of supplier
Question 16 : A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply
Question 17 : A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply
Question 18 : 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
Chapter: 23
Frontend Business Process on GST Portal
Question 1 : What is GSTN?
Question 2 : What is the genesis of GSTN
Question 3 : What services will be rendered by GSTN
Question 4 : What is the interface system between GSTN and the states/CBEC
Question 5 : What will be the role of GSTN in registration
Question 6 : What is the role of Infosys in GSTN
Question 7 : What are the basic features of GST common portal
Question 8 : What is the concept of GST Eco-system
Question 9 : What is GSP (GST Suvidha Provider)
Question 10 : What will be the role of GST Suvidha Providers
Question 11 : What are the benefits to taxpayers in using the GSPs
Question 12 : What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN
Question 13 : What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN
Question 14 : Will GSTN generate a unique identification for each invoice line in GSTN system
Question 15 : Can invoice data be uploaded on day to day basis
Question 16 : Will GSTN provide tools for uploading invoice data on GST portal
Question 17 : Will GSTN be providing mobile based Apps to view ledgers and other accounts
Question 18 : Will GSTN provide separate user ID and password for Tax Professional to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today
Question 19 : Will tax payer be able to change the tax professional once chosen in above mentioned facility
Question 20 : Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST
Question 21 : Will GSTN put training videos on various aspects of working on GST portal for the benefit of taxpayers
Question 22 : Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential
Question 23 : What are the security measures being taken by GSTN to ensure security of the GST system
Chapter: 24
Transitional Provisions
Question 1 : Will the CENVAT/ITC carried forward in the last return prior to GST under earlier law be available as ITC under GST?
Question 2 : A registered taxable person say, purchases capital goods in the last quarter of 2016-17. Though the invoice is received within 31st March but the capital goods are received on 5th April, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in 2017-18?
Question 3 : VAT credit was not available on items 'X' & 'Y' as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now?
Question 4 : Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law
Question 5 : Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST
Question 6 : Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day
Question 7 : A registered taxable person has ₹ 1000 ITC credited to his electronic credit ledger from the last return under the earlier law. Now, he switches over to composition scheme in GST, will he get refund of that ITC.
Question 8 : Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within 6 months? If, say, goods are returned in GST by a buyer after 6 months of sales, will it become taxable in CST or GST
Question 9 : 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 earlier law are returned after completion of job work after the appointed day
Question 10 : What happens if the job worker does not return the goods within the specified time
Question 11 : Can a manufacturer transfer finished goods sent for testing purpose to the premises of any other taxable person
Question 12 : If finished goods removed from a factory for carrying out certain processes under earlier law are returned on or after the appointed day, whether GST would be payable
Question 13 : When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law
Question 14 : Is extension of two months as discussed in section 150, section 151 and section 152 automatic
Question 15 : What is the time limit for issue of debit/credit note(s) for revision of prices
Question 16 : What will be the fate of pending refund of tax/ interest under the earlier law
Question 17 : What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then
Question 18 : 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
Question 19 : How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST
Question 20 : If any goods or services are supplied in GST, in pursuance of contract entered under earlier law, which tax will be payable
Question 21 : If consideration for a particular supply of services was received under the earlier law and tax on it was paid, will GST also become payable where such supply is made in GST regime
Question 22 : The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST
Question 23 : If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime
Question 24 : Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same
Question 25 : Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST
 
 
 
 


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