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Home Acts & Rules Goods and Services Tax Acts FAQ on GST (2nd Edition) dated 31.3.2017 Chapters List

FAQ on GST (2nd Edition) dated 31.3.2017

 
FOREWORD
: FOREWORD
Chapter: 1
Overview of Goods and Services Tax (GST)
Question 1 : What is Goods and Services 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 7 : What will be status of Tobacco and Tobacco products under the GST regime?
Question 8 : What type of GST is proposed to be implemented?
Question 9 : Why is Dual GST required?
Question 10 : Which authority will levy and administer GST?
Question 11 : Why was the Constitution of India amended recently in the context of GST?
Question 12 : How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
Question 13 : What are the benefits which the Country will accrue from GST?
Question 14 : What is IGST?
Question 15 : 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 is the purpose of Compliance rating mechanism?
Question 28 : Whether actionable claims liable to GST?
Question 29 : Whether transaction in securities be taxable in GST?
Question 30 : What is the concept of Information Return?
Question 31 : 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?
Question 32 : Is there any provision in GST for tax treatment of goods returned by the recipient?
Question 33 : What is Anti-Profiteering measure?
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 : Whether supplies made without consideration will also come within the purview of supply under GST?
Question 4 : Will giving away essential commodities by a charitable institution be taxable activity?
Question 5 : Who can notify a transaction to be supply of goods or services?
Question 6 : What are composite supply and mixed supply? How are these two different from each other?
Question 7 : What is the treatment of composite supply and mixed supply under GST?
Question 8 : Are all goods and services taxable under GST?
Question 9 : What is meant by Reverse Charge?
Question 10 : Is the reverse charge mechanism applicable only to services?
Question 11 : What will be the implications in case of receipt of supply from unregistered persons?
Question 12 : Can any person other than the supplier or recipient be liable to pay tax under GST?
Question 13 : What is the threshold for opting to pay tax under the composition scheme?
Question 14 : What are the rates of tax for composition scheme?
Question 15 : A person availing composition scheme during a financial year crosses the turnover of ₹ 50 Lakhs during the course of the year i.e. say he crosses the turnover of ₹ 50 Lakhs in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?
Question 16 : Will a taxable person, having multiple registrations, be eligible to opt for composition scheme only for a few of registrations?
Question 17 : Can composition scheme be availed of by a manufacturer and a service supplier?
Question 18 : Who are not eligible to opt for composition scheme?
Question 19 : Can the registered person under composition scheme claim input tax credit?
Question 20 : Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit?
Question 21 : Can composition tax be collected from customers?
Question 22 : How to compute ‘aggregate turnover’ to determine eligibility for composition scheme?
Question 23 : What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Question 24 : Does the GST Law empower the Government to exempt supplies from the levy of GST?
Question 25 : When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?
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 GST?
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 to register 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 GST?
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 willful mis-statement, fraud or suppression of facts?
Question 27 : Is there an option to take centralized registration for services under GST Law?
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 tax payer registration?
Question 31 : Can a tax payer 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 assesses / 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 on line registration 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?
Question 44 : Can cancellation of registration order be revoked?
Question 45 : Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
Question 46 : What is the difference between casual and nonresident taxable persons?
Chapter: 4
Meaning and Scope of Supply
Question 1 : What is the taxable event under GST?
Question 2 : What is the scope of ‘supply’ under the GST law?
Question 3 : What is a taxable supply?
Question 4 : What are the necessary elements that constitute supply under CGST/SGST Act?
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 : Import 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 CGST/SGST Act? Give reasons for the answer.
Question 11 : 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?
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 the different types of supplies under the GST law?
Question 14 : What are inter-state supplies and intra-state supplies?
Question 15 : Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why?
Question 16 : Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?
Question 17 : Whether supply of software would be treated as supply of goods or supply of services under GST law?
Question 18 : Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why?
Question 19 : What is a Composite Supply under CGST/ SGST/UTGST Act?
Question 20 : How will tax liability on a composite supply be determined under GST?
Question 21 : What is a mixed supply?
Question 22 : How will tax liability on a mixed supply be determined under GST?
Question 23 : Are there any activities which are treated as neither a supply of goods nor a supply of services?
Question 24 : What is meant by zero rated supply under GST?
Question 25 : Will import of services without consideration be taxable under GST?
Chapter: 5
Time of Supply
Question 1 : What is time of supply?
Question 2 : When does the liability to pay GST arise in respect of supply of goods and Services?
Question 3 : What is time of supply in case of supply of vouchers in respect of goods and services?
Question 4 : Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined?
Question 5 : What does “date of receipt of payment” mean?
Question 6 : Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
Question 7 : What is the time of supply of goods in case of tax payable under reverse charge?
Question 8 : What is the time of supply of service in case of tax payable under reverse charge?
Question 9 : 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?
Question 10 : Is there any change in time of supply, where supply is completed prior to or after change in rate of tax?
Question 11 : What is the time of supply, where supply is completed prior to change in rate of tax?
Question 12 : What is the time of supply, where supply is completed after to change in rate of tax?
Question 13 : 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?
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 goods are supplied and invoice issued after change in rate in June 2017, but full advance payment was already received in April 2017?
Question 15 : What is the time period within which invoice has to be issued for supply of Goods?
Question 16 : What is the time period within which invoice has to be issued for supply of Services?
Question 17 : What is the time period within which invoice has to be issued in a case involving continuous supply of goods?
Question 18 : What is the time period within which invoice has to be issued in a case involving continuous supply of services?
Question 19 : What is the time period within which invoice has to be issued where the goods being sent or taken on approval for sale?
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 for Goods and Services?
Question 4 : Is contract price not sufficient to determine valuation of supply?
Question 5 : Is reference to GST Valuation Rules required in all cases?
Question 6 : Can the transaction value declared under section 15(1) be accepted?
Question 7 : Whether post-supply discounts or incentives are to be included in the transaction value?
Question 8 : Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?
Question 9 : When are the provisions of the Valuation Rules applicable?
Question 10 : 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 does liability to pay GST arises?
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?
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 tax payer 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 does the expression “Other dues” referred to above mean?
Question 22 : What is an E-FPB?
Question 23 : What is TDS?
Question 24 : How will the Supplier account for this TDS? while filing his return?
Question 25 : How will the TDS Deductor account for such TDS?
Question 26 : What is Tax Collected at Source (TCS)?
Question 27 : What does the expression “Net value of taxable supplies” mean?
Question 28 : Is the pre-registration of credit card necessary in the GSTN portal for the GST payment?
Chapter: 8
Electronic Commerce
Question 1 : What is Electronic 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 or services supplying through e-commerce operator would be entitled to threshold exemption?
Question 5 : 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?
Question 6 : Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
Question 7 : What is Tax Collection at Source (TCS)?
Question 8 : It is very common that customers of ecommerce companies return goods. How these returns are going to be adjusted?
Question 9 : What is meant by “net value of taxable supplies”?
Question 10 : Is every e-commerce operator required to collect tax on behalf of actual supplier?
Question 11 : At what time should the e-commerce operator make such collection?
Question 12 : What is the time within which such TCS is to be remitted by the e-commerce operator to Government account?
Question 13 : How can actual suppliers claim credit of this TCS?
Question 14 : Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
Question 15 : What is the concept of matching in e-commerce provisions and how it is going to work?
Question 16 : What will happen if the details remain mismatched?
Question 17 : Are there any additional powers to tax officers available?
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 : Is a job worker required to take registration?
Question 4 : Whether the goods of principal directly supplied from the job worker’s premises will be included in the aggregate turnover of the job worker?
Question 5 : Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises?
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 without declaring the premises of job worker as his additional place of business?
Question 8 : What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job worker?
Question 9 : 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?
Question 10 : 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?
Question 11 : What would be treatment of the waste and scrap generated during the job work?
Question 12 : Whether intermediate goods can also be sent for job work?
Question 13 : Who is responsible for the maintenance of proper accounts related to job work?
Question 14 : Are the provisions of job work applicable to all categories of goods?
Question 15 : Is it compulsory that job work provisions should be followed by the principal?
Question 16 : Should job worker and principal be located in same State or Union territory?
Chapter: 10
Input Tax Credit
Question 1 : What is input tax?
Question 2 : Can GST paid on reverse charge basis be considered as input tax?
Question 3 : Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?
Question 4 : Is credit of all input tax charged on supply of goods or services allowed under GST?
Question 5 : What are the conditions necessary for obtaining ITC?
Question 6 : Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC?
Question 7 : Can a person take input tax credit without payment of consideration for the supply along with tax to the supplier?
Question 8 : 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?
Question 9 : Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to ’scenarios)?
Question 10 : What is the time limit for taking ITC and reasons therefor?
Question 11 : 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 12 : Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST?
Question 13 : 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 14 : Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods?
Question 15 : Can a registered person get ITC with respect of goods or services used for construction of a building for business purposes?
Question 16 : What is the ITC entitlement of a newly registered person?
Question 17 : A person becomes liable to pay tax on 1st August, 2017and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on:
Question 18 : What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
Question 19 : What would be input tax eligibility in cases where there is a change in the constitution of a registered person?
Question 20 : 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?
Question 21 : 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?
Question 22 : Which of the following is included for computation of taxable supplies for the purpose of availing credit?
Question 23 : 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?
Question 24 : A person paying tax under compounding scheme crosses the compounding threshold and becomes a regular taxable person. Can he avail ITC and if so from what date?
Question 25 : Are there any special provisions in respect of banking companies?
Question 26 : Mr. A, a registered person was paying tax under composition scheme up to 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?
Question 27 : Mr. B applies for voluntary registration on 5th June, 2017 and obtained registration on 22nd June, 2017. Mr. B is eligible for input tax credit on inputs in stock as on…………..
Question 28 : 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?
Question 29 : Is there any restriction on period for availment of ITC?
Question 30 : 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?
Question 31 : Is input tax credit allowed only after matching?
Question 32 : Can provisionally allowed ITC be used for payment of all liabilities?
Question 33 : What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person?
Question 34 : What is the tax implication of supply of capital goods by a registered person who had taken ITC on such capital goods?
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 documents for distribution of credit by ISD?
Question 4 : Can an ISD distribute the input tax credit to all suppliers?
Question 5 : 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 done?
Question 6 : What does the turnover used for ISD cover?
Question 7 : Is the ISD required to file return?
Question 8 : Can a company have multiple ISD?
Question 9 : What are the provisions for recovery of excess/wrongly distributed credit by ISD?
Question 10 : Whether CGST and IGST credit can be distributed by ISD as IGST credit to recipients located in different States?
Question 11 : Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?
Question 12 : Whether the ISD can distribute the CGST and IGST Credit as CGST credit?
Question 13 : Whether the SGST/UTGST and IGST Credit can be distributed as SGST/UTGST credit?
Question 14 : How to distribute common credit among all the recipients of an ISD?
Question 15 : The ISD may distribute the CGST and IGST credit to recipient outside the State as_______
Question 16 : The ISD may distribute the CGST credit within the State as____
Question 17 : The credit of tax paid on input service used by more than one supplier is ________
Question 18 : Whether the excess credit distributed could be recovered from ISD by the department?
Question 19 : 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 : Does 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 is to be 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 realizes the mistake and feeds the information?
Question 12 : What is the special feature of GSTR-2?
Question 13 : Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?
Question 14 : Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?
Question 15 : 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 16 : Which type of taxpayers need to file Annual Return?
Question 17 : Is an Annual Return and a Final Return one and the same?
Question 18 : If a return has been filed, how can it be revised if some changes are required to be made?
Question 19 : How can taxpayers file their returns?
Question 20 : What precautions, a taxpayer is required to take for a hassle free compliance under GST?
Question 21 : Is it compulsory for a taxpayer to file return by himself?
Question 22 : What is the consequence of not filing the return within the prescribed date?
Question 23 : What happens if ITC is taken on the basis of a document more than once?
Question 24 : Whether the amount of credit detected by the system on account of mis-match between GSTR-1 and GSTR-2 and recovered as output tax can be reclaimed?
Chapter: 13
Assessment and Audit
Question 1 : Who is the person responsible to make assessment of taxes payable under the Act?
Question 2 : When can a taxable person pay tax on a provisional basis?
Question 3 : What is the latest time by which final assessment is required to be made?
Question 4 : 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 5 : What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT?
Question 6 : If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer?
Question 7 : Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?
Question 8 : What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?
Question 9 : What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
Question 10 : Under what circumstances can a tax officer initiate Summary Assessment?
Question 11 : Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order?
Question 12 : Is summary assessment order to be necessarily passed against the taxable person?
Question 13 : Who can conduct audit of taxpayers?
Question 14 : Whether any prior intimation is required before conducting the audit?
Question 15 : What is the period within which the audit is to be completed?
Question 16 : What is meant by commencement of audit?
Question 17 : What are the obligations of the taxable person when he receives the notice of audit?
Question 18 : What would be the action by the proper officer upon conclusion of the audit?
Question 19 : Under what circumstances can a special audit be instituted?
Question 20 : Who can serve the notice of communication for special audit?
Question 21 : Who will do the special audit?
Question 22 : What is the time limit to submit the audit report?
Question 23 : Who will bear the cost of special audit?
Question 24 : 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 : Will unutilized ITC 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 are 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 Section 54(11) of the CGST/SGST Act, 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 existing law be paid?
Question 15 : Whether refund can be made 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 and supplies to SEZ Units?
Question 18 : How will the applicant prove that the principle of unjust enrichment does 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?
Question 21 : What is the time period within which an acknowledgement of a refund claim has to be given?
Question 22 : What is the time period within which provisional refund has to be given?
Question 23 : Is there any specified format for filing refund claim?
Question 24 : Is there any specified format for sanction of refund claim?
Question 25 : What happens if there are deficiencies in the refund claim?
Question 26 : Can the refund claim be rejected without assigning any reasons?
Chapter: 15
Demands and Recovery
Question 1 : 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?
Question 2 : What if person chargeable with tax, pays the amount along with interest before issue of show cause notice under section 73?
Question 3 : If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case?
Question 4 : What is the relevant date for issue of Show Cause Notice?
Question 5 : Is there any time limit for adjudication the cases?
Question 6 : Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/ willful misstatement, who pays the amount of demand along-with interest before issue of notice?
Question 7 : If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?
Question 8 : In case a notice is adjudicated under Section 74 and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Question 9 : What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections?
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 76(1), what is the proper course of action to be taken?
Question 12 : What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Question 13 : What are the modes of recovery of tax available to the proper officer?
Question 14 : Whether the payment of tax dues can be made in installments?
Question 15 : What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
Question 16 : If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Question 17 : What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 18 : What is the liability of directors of the Company (taxable person) under liquidation?
Question 19 : What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 20 : 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 21 : 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 : What is the time limit to file appeal to Appellate Authority (AA)?
Question 3 : Whether the appellate authority has any powers to condone the delay in filing appeal?
Question 4 : Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 5 : The order passed by Appellate Authority has to be communicated to whom?
Question 6 : What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Question 7 : Can the Department apply to AA for ordering a higher amount of pre-deposit?
Question 8 : What about the recovery of the balance amount?
Question 9 : Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Question 10 : Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Question 11 : Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Question 12 : Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Question 13 : Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Question 14 : When the Tribunal is having powers to refuse to admit the appeal?
Question 15 : What is the time limit within which appeal has to be filed before the Tribunal?
Question 16 : Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Question 17 : What is the time limit for filing memorandum of cross objections before Tribunal?
Question 18 : Whether interest becomes payable on refund of pre-deposit amount?
Question 19 : An appeal from the order of Tribunal lies to which forum?
Question 20 : 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 questions 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 : Is it necessary for a person seeking advance ruling to be registered?
Question 6 : At what time an application for advance ruling be made?
Question 7 : In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Question 8 : What is the Appellate authority for advance ruling (AAAR)?
Question 9 : How many AAR and AAAR will be constituted under GST?
Question 10 : To whom will the Advance Ruling be applicable?
Question 11 : Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Question 12 : What is the time period for applicability of Advance Ruling?
Question 13 : Can an advance ruling given be nullified?
Question 14 : What is the procedure for obtaining Advance Ruling?
Question 15 : Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 16 : What is the procedure to be followed by AAR once the application is admitted?
Question 17 : What happens if there is a difference of opinion amongst members of AAR?
Question 18 : What are the provisions for appeals against order of AAR?
Question 19 : Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Question 20 : Can the AAR & AAAR order for rectification of mistakes in the ruling?
Chapter: 18
Settlement Commission [Omitted]
Question 1 : Settlement Commission [Omitted]
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 CGST Act?
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 CGST/SGST Act?
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 : What is meant by the term ‘Seizure’?
Question 15 : Does GST Act(s) have any power of detention of goods and conveyances?
Question 16 : What is the distinction in law between ‘Seizure’ and ‘Detention’?
Question 17 : What are the safeguards provided in GST Act(s) in respect of Search or Seizure?
Question 18 : Is there any special document required to be carried during transport of taxable goods?
Question 19 : What is meant by the term “arrest”?
Question 20 : When can the proper officer authorize ‘arrest’ of any person under CGST/SGST Act?
Question 21 : What are the safeguards provided under CGST /SGST Act for a person who is placed under arrest?
Question 22 : What are the precautions to be taken during arrest?
Question 23 : What are the broad guidelines for arrest followed in CBEC?
Question 24 : What is a cognizable offence?
Question 25 : What is a non-cognizable offence?
Question 26 : What are cognizable and non-cognizable offences under CGST Act?
Question 27 : When can the proper officer issue summons under CGST Act?
Question 28 : What are the responsibilities of the person so summoned?
Question 29 : What can be the consequences of non- appearance to summons?
Question 30 : What are the guidelines for issue of summons?
Question 31 : What are the precautions to be observed while issuing summons?
Question 32 : Are there any class of officers who are required to assist CGST/SGST officers?
Chapter: 20
Offences, Penalties, Prosecution and Compounding
Question 1 : What are the prescribed offences under CGST/SGST Act?
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 CGST /SGST Act?
Question 5 : Is any penalty prescribed for any person other than the taxable person?
Question 6 : What is the penalty provided for any contravention for which no separate penalty has been prescribed under CGST/SGST Act?
Question 6. : What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?
Question 7 : What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?
Question 8 : What is meant by confiscation?
Question 9 : Under which circumstances can goods be confiscated under CGST/SGST Act?
Question 10 : What happens to the goods upon confiscation of goods by the proper officer?
Question 11 : After confiscation, is it required to give option to the person to redeem the goods?
Question 12 : Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?
Question 13 : What is Prosecution?
Question 14 : Which are the offences which warrant prosecution under the CGST/SGST Act?
Question 15 : What are cognizable and non-cognizable offences under CGST/SGST Act?
Question 16 : Is prior sanction of competent authority mandatory for initiating prosecution?
Question 17 : Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act?
Question 17 : What is the punishment prescribed on conviction of any offence under the CGST/SGST Act?
Question 18 : What is a culpable state of mind?
Question 19 : Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act?
Question 20 : What is meant by compounding of offences?
Question 21 : Can offences under CGST/SGST Act be compounded?
Question 22 : Are there any monetary limits prescribed for compounding of offence?
Question 23 : What is the consequence of compounding of an offence under CGST/SGST Act?
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 : How will the IGST be paid?
Question 8 : How will the settlement between Centre, exporting state and importing state be done?
Question 9 : What treatment is given to supplies made to SEZ units or developer?
Question 10 : Are business processes and compliance requirement same in the IGST and CGST Acts?
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 services by way of transportation of goods, including mail or courier?
Question 13 : What will be the place of supply of passenger transportation service, 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
GSTN and Frontend Business Process on GST Portal
Question 1 : What is GSTN?
Question 2 : What was need to create GSTN?
Question 3 : What is the genesis of GSTN?
Question 4 : What is the equity structure and Revenue Model of GSTN?
Question 5 : What services will be rendered by GSTN?
Question 6 : What is the interface system between GSTN and the States/CBEC?
Question 7 : What will be the role of GSTN in registration?
Question 8 : What is the role of Infosys in GSTN?
Question 9 : What are the basic features of GST common portal?
Question 10 : What is the concept of GST Eco-system?
Question 11 : What is GSP (GST Suvidha Provider)?
Question 12 : What will be the role of GST Suvidha Providers (GSP)?
Question 13 : What are the benefits to taxpayers in using the GSPs?
Question 14 : What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
Question 15 : What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Question 16 : Will GSTN generate a unique identification for each invoice line in GSTN system?
Question 17 : Can invoice data be uploaded on day to day basis?
Question 18 : Will GSTN provide tools for uploading invoice data on GST portal?
Question 19 : Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Question 20 : Will 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?
Question 21 : Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Question 22 : Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Question 23 : What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Question 24 : Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential?
Question 25 : What are the security measures being taken by GSTN to ensure security of the GST system?
Chapter: 24
Transitional Provisions
Question 1 : Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST?
Question 2 : What are those conditions?
Question 3 : 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, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime?
Question 4 : 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?
Question 5 : 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?
Question 6 : 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?
Question 7 : Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Question 8 : A registered person has excess ITC of ₹ 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 GST?
Question 9 : 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 taxable in GST?
Question 10 : 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?
Question 11 : What happens if the job worker does not return the goods within the specified time?
Question 12 : Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person?
Question 13 : 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?
Question 14 : 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?
Question 15 : Is extension of two months as discussed in section 141 automatic?
Question 16 : What is the time limit for issue of debit/credit note(s) for revision of prices?
Question 17 : What will be the fate of pending refund of tax/interest under the existing law?
Question 18 : 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?
Question 19 : 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 20 : How shall the refund arising from revision of return(s) furnished under the existing law be dealt in GST?
Question 21 : If any goods or services are supplied in GST, in pursuance of contract entered under existing law, which tax will be payable?
Question 22 : 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?
Question 23 : 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 the GST law?
Question 24 : If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Question 25 : 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 payment is made after the appointed day?
Question 26 : 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?
 
 
 
 
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