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Foreword

Draft-Bills-Reports - FAQ on GST dated 21.9.2016 based on Draft Model GST - With the 101st Constitution Amendment Act coming into force on 8th September, 2016 and notification of the GST Council on 15th September - the road to GST rollout is clear. G .....

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rocedures of GST. National Academy of Customs, Excise & Narcotics (NACEN), the apex training institution for capacity building in indirect taxation under the Central Board of Excise and Customs, has been mandated to impart training on GST to Cent .....

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dy created a team of almost 2000 trainers across the country to train the field officers. Considering the limited time available, NACEN apart from Classroom training, is also planning to use advanced information technology tools, such as Virtual Clas .....

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, as a training tool for helping the officers as well as public, to get acquainted with the Model GST Law and its nuances. The FAQs have been prepared and reviewed by a team of officials from both Centre and States. I congratulate all the officers wh .....

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This is the first version based on the Model GST Law which has been released in the public domain. NACEN will bring out updated versions of the FAQ, as and when relevant statutes are enacted and rules are framed. Najib Shah Chairman, CBEC Prepared by .....

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Pratap Singh, DC(GST), GST Policy Wing, CBEC ( Chap. 2), Dr. P.D. Vaghela, CCT, Gujarat (Chap. 3&7); Shri D.P. Nagendra Kumar, Pr. ADG, DGCEI, Bengaluru (Chap. 4 to 6); Shri Upender Gupta, Commissioner, GST, CBEC (Chap. 8 to 11); Shri Ritvik Pand .....

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