1. Overview of Goods and Services Tax (GST)
What is Goods and Services Tax (GST)?
What exactly is the concept of destination based tax on consumption?
Which of the existing taxes are proposed to be subsumed under GST?
What principles were adopted for subsuming the above taxes under GST?
Which are the commodities proposed to be kept outside the purview of GST?
What will be the status in respect of taxation of above commodities after introduction of GST?
What will be status of Tobacco and Tobacco products under the GST regime?
What type of GST is proposed to be implemented?
Why is Dual GST required?
Which authority will levy and administer GST?
Why was the Constitution of India amended recently in the context of GST?
How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
What are the benefits which the Country will accrue from GST?
Who will decide rates for levy of GST?
What would be the role of GST Council?
What is the guiding principle of GST Council?
How will decisions be taken by GST Council?
Who is liable to pay GST under the proposed GST regime?
What are the benefits available to small tax payers under the GST regime?
How will the goods and services be classified under GST regime?
How will imports be taxed under GST?
How will Exports be treated under GST?
What is the scope of composition scheme under GST?
Whether the composition scheme will be optional or compulsory?
What is GSTN and its role in the GST regime?
How are the disputes going to be resolved under the GST regime?
What is the purpose of Compliance rating mechanism?
Whether actionable claims liable to GST?
Whether transaction in securities be taxable in GST?
What is the concept of Information Return?
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?
Is there any provision in GST for tax treatment of goods returned by the recipient?
What is Anti-Profiteering measure?
2. Levy of and Exemption from Tax
Where is the power to levy GST derived from?
What is the taxable event under GST?
Whether supplies made without consideration will also come within the purview of supply under GST?
Will giving away essential commodities by a charitable institution be taxable activity?
Who can notify a transaction to be supply of goods or services?
What are composite supply and mixed supply? How are these two different from each other?
What is the treatment of composite supply and mixed supply under GST?
Are all goods and services taxable under GST?
What is meant by Reverse Charge?
Is the reverse charge mechanism applicable only to services?
What will be the implications in case of receipt of supply from unregistered persons?
Can any person other than the supplier or recipient be liable to pay tax under GST?
What is the threshold for opting to pay tax under the composition scheme?
What are the rates of tax for composition scheme?
A person availing composition scheme during a financial year crosses the turnover of Rs.50 Lakhs during the course of the year i.e. say he crosses the turnover of Rs.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?
Will a taxable person, having multiple registrations, be eligible to opt for composition scheme only for a few of registrations?
Can composition scheme be availed of by a manufacturer and a service supplier?
Who are not eligible to opt for composition scheme?
Can the registered person under composition scheme claim input tax credit?
Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit?
Can composition tax be collected from customers?
How to compute ‘aggregate turnover’ to determine eligibility for composition scheme?
What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Does the GST Law empower the Government to exempt supplies from the levy of GST?
When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?
What is advantage of taking registration in GST?
Can a person without GST registration claim ITC and collect tax?
What will be the effective date of registration?
Who are the persons liable to take a Registration under the Model GST Law?
What is aggregate turnover?
Which are the cases in which registration is compulsory?
What is the time limit for taking a Registration under GST?
If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Whether a person having multiple business verticals in a state can obtain for different registrations?
Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Whether the proper officer can reject an Application for Registration?
Whether the Registration granted to any person is permanent?
Is it necessary for the UN bodies to get registration under GST?
What is the responsibility of the taxable person supplying to UN bodies?
Is it necessary for the Govt. Organization to get registration?
Who is a Casual Taxable Person?
Who is a Non-resident Taxable Person?
What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
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?
Whether Amendments to the Registration Certificate is permissible?
Whether Cancellation of Registration Certificate is permissible?
Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Can the proper Officer Cancel the Registration on his own?
What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Is there an option to take centralized registration for services under GST Law?
If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Who is an ISD?
Will ISD be required to be separately registered other than the existing tax payer registration?
Can a tax payer have multiple ISDs?
What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Whether the job worker will have to be compulsorily registered?
Whether the goods will be permitted to be supplied from the place of business of a job worker?
At the time of registration will the assessee have to declare all his places of business?
Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Is there any facility for digital signature in the GSTN registration?
What will be the time limit for the decision on the on line registration application?
What will be the time of response by the applicant if any query is raised in the online application?
What is the process of refusal of registration?
Will there be any communication related to the application disposal?
Can the registration certificate be downloaded from the GSTN portal?
Can cancellation of registration order be revoked?
Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
What is the difference between casual and non-resident taxable persons?
4. Meaning and Scope of Supply
What is the taxable event under GST?
What is the scope of ‘supply’ under the GST law?
What is a taxable supply?
What are the necessary elements that constitute supply under CGST/SGST Act?
Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?
Import of Goods is conspicuous by its absence in Section 7. Why?
Are self-supplies taxable under GST?
Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?
What do you mean by “supply made in the course or furtherance of business”?
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.
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?
Whether provision of service or goods by a club or association or society to its members will be treated as supply or not?
What are the different types of supplies under the GST law?
What are inter-state supplies and intra-state supplies?
Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why?
Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?
Whether supply of software would be treated as supply of goods or supply of services under GST law?
Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why?
What is a Composite Supply under CGST/ SGST/UTGST Act?
How will tax liability on a composite supply be determined under GST?
What is a mixed supply?
How will tax liability on a mixed supply be determined under GST?
Are there any activities which are treated as neither a supply of goods nor a supply of services?
What is meant by zero rated supply under GST?
Will import of services without consideration be taxable under GST?
5. Time of Supply
What is time of supply?
When does the liability to pay GST arise in respect of supply of goods and Services?
What is time of supply in case of supply of vouchers in respect of goods and services?
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?
What does “date of receipt of payment” mean?
Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
What is the time of supply of goods in case of tax payable under reverse charge?
What is the time of supply of service in case of tax payable under reverse charge?
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?
Is there any change in time of supply, where supply is completed prior to or after change in rate of tax?
What is the time of supply, where supply is completed prior to change in rate of tax?
What is the time of supply, where supply is completed after to change in rate of tax?
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 June2017?
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?
What is the time period within which invoice has to be issued for supply of Goods?
What is the time period within which invoice has to be issued for supply of Services?
What is the time period within which invoice has to be issued in a case involving continuous supply of goods?
What is the time period within which invoice has to be issued in a case involving continuous supply of services?
What is the time period within which invoice has to be issued where the goods being sent or taken on approval for sale?
6. Valuation in GST
What is the value of taxable supply to be adopted for the levy of GST?
What is transaction value?
Are there separate valuation provisions for CGST, SGST and IGST and for Goods and Services?
Is contract price not sufficient to determine valuation of supply?
Is reference to GST Valuation Rules required in all cases?
Can the transaction value declared under section 15(1) be accepted?
Whether post-supply discounts or incentives are to be included in the transaction value?
Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?
When are the provisions of the Valuation Rules applicable?
What are the inclusions specified in Section 15(2) which could be added to Transaction Value?
7. GST Payment of Tax
What are the Payments to be made in GST regime?
Who is liable to pay GST?
When does liability to pay GST arises?
What are the main features of GST payment process?
How can payment be done?
When is payment of taxes to be made by the Supplier?
Whether time limit for payment of tax can be extended or paid in monthly installments?
What happens if the taxable person files the return but does not make payment of tax?
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?
What are E-Ledgers?
What is a tax liability register?
What is a Cash Ledger?
What is an ITC Ledger?
What is the linkage between GSTN and the authorized Banks?
Can a tax payer generate challan in multiple sittings?
Can a challan generated online be modified?
Is there a validity period of challan?
What is a CPIN?
What is a CIN and what is its relevance?
What is the sequence of payment of tax where that taxpayer has liabilities for previous months also?
What does the expression “Other dues” referred to above mean?
What is an E-FPB?
What is TDS?
How will the Supplier account for this TDS? while filing his return?
How will the TDS Deductor account for such TDS?
What is Tax Collected at Source (TCS)?
What does the expression “Net value of taxable supplies” mean?
Is the pre-registration of credit card necessary in the GSTN portal for the GST payment?
8. Electronic Commerce
What is Electronic Commerce?
Who is an e-commerce operator?
Is it mandatory for e-commerce operator to obtain registration?
Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption?
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?
Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
What is Tax Collection at Source (TCS)?
It is very common that customers of e-commerce companies return goods. How these returns are going to be adjusted?
What is meant by “net value of taxable supplies”?
Is every e-commerce operator required to collect tax on behalf of actual supplier?
At what time should the e-commerce operator make such collection?
What is the time within which such TCS is to be remitted by the e-commerce operator to Government account?
How can actual suppliers claim credit of this TCS?
Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
What is the concept of matching in e-commerce provisions and how it is going to work?
What will happen if the details remain mismatched?
Are there any additional powers to tax officers available?
9. Job Work
What is job work?
Whether goods sent by a taxable person to a job worker will be treated as supply and liable to GST? Why?
Is a job worker required to take registration?
Whether the goods of principal directly supplied from the job worker’s premises will be included in the aggregate turnover of the job worker?
Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises?
Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises?
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?
What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job worker?
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?
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?
What would be treatment of the waste and scrap generated during the job work?
Whether intermediate goods can also be sent for job work?
Who is responsible for the maintenance of proper accounts related to job work?
Are the provisions of job work applicable to all categories of goods?
Is it compulsory that job work provisions should be followed by the principal?
Should job worker and principal be located in same State or Union territory?
10. Input Tax Credit
What is input tax?
Can GST paid on reverse charge basis be considered as input tax?
Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?
Is credit of all input tax charged on supply of goods or services allowed under GST?
What are the conditions necessary for obtaining ITC?
Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC?
Can a person take input tax credit without payment of consideration for the supply along with tax to the supplier?
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?
Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to ’scenarios)?
What is the time limit for taking ITC and reasons therefor?
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?
Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST?
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?
Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods?
Can a registered person get ITC with respect of goods or services used for construction of a building for business purposes?
What is the ITC entitlement of a newly registered person?
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:
What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
What would be input tax eligibility in cases where there is a change in the constitution of a registered person?
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?
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?
Which of the following is included for computation of taxable supplies for the purpose of availing credit?
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?
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?
Are there any special provisions in respect of banking companies?
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?
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…………..
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?
Is there any restriction on period for availment of ITC?
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?
Is input tax credit allowed only after matching?
Can provisionally allowed ITC be used for payment of all liabilities?
What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person?
What is the tax implication of supply of capital goods by a registered person who had taken ITC on such capital goods?
11. Concept of Input Service Distributor in GST
What is Input Service Distributor (ISD)?
What are the requirements for registration as ISD?
What are the documents for distribution of credit by ISD?
Can an ISD distribute the input tax credit to all suppliers?
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?
What does the turnover used for ISD cover?
Is the ISD required to file return?
Can a company have multiple ISD?
What are the provisions for recovery of excess/wrongly distributed credit by ISD?
Whether CGST and IGST credit can be distributed by ISD as IGST credit to recipients located in different States?
Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?
Whether the ISD can distribute the CGST and IGST Credit as CGST credit?
Whether the SGST/ UTGST and IGST Credit can be distributed as SGST/UTGST credit?
How to distribute common credit among all the recipients of an ISD?
The ISD may distribute the CGST and IGST credit to recipient outside the State as_______
The ISD may distribute the CGST credit within the State as____
The credit of tax paid on input service used by more than one supplier is ________
Whether the excess credit distributed could be recovered from ISD by the department?
What are the consequences of credit distributed in contravention of the provisions of the Act?
12. Returns Process and matching of Input Tax Credit
What is the purpose of returns?
Who needs to file Return in GST regime?
What type of outward supply details are to be filed in the return?
Is the scanned copy of invoices to be uploaded along with GSTR-1?
Whether all invoices will have to be uploaded?
Whether description of each item in the invoice will have to be uploaded?
Whether value for each transaction will have to be fed? What if no consideration?
Can a recipient feed information in his GSTR-2 which has been missed by the supplier?
Does the taxable person have to feed anything in the GSTR-2 or everything is auto-populated from GSTR-1?
What if the invoices do not match? Whether ITC is to be given or denied? If denied, what action is taken against supplier?
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?
What is the special feature of GSTR-2?
Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?
Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?
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?
Which type of taxpayers need to file Annual Return?
Is an Annual Return and a Final Return one and the same?
If a return has been filed, how can it be revised if some changes are required to be made?
How can taxpayers file their returns?
What precautions, a taxpayer is required to take for a hassle free compliance under GST?
Is it compulsory for a taxpayer to file return by himself?
What is the consequence of not filing the return within the prescribed date?
What happens if ITC is taken on the basis of a document more than once?
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?
13. Assessment and Audit
Who is the person responsible to make assessment of taxes payable under the Act?
When can a taxable person pay tax on a provisional basis?
What is the latest time by which final assessment is required to be made?
Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest?
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?
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?
Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?
What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?
What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
Under what circumstances can a tax officer initiate Summary Assessment?
Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order?
Is summary assessment order to be necessarily passed against the taxable person?
Who can conduct audit of taxpayers?
Whether any prior intimation is required before conducting the audit?
What is the period within which the audit is to be completed?
What is meant by commencement of audit?
What are the obligations of the taxable person when he receives the notice of audit?
What would be the action by the proper officer upon conclusion of the audit?
Under what circumstances can a special audit be instituted?
Who can serve the notice of communication for special audit?
Who will do the special audit?
What is the time limit to submit the audit report?
Who will bear the cost of special audit?
What action the tax authorities may take after the special audit?
What is refund?
Can unutilized Input tax credit be allowed as refund?
Can unutilized ITC be given refund, in case goods Exported outside India are subjected to export duty?
Will unutilized ITC at the end of the financial year (after introduction of GST) be refunded?
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?
Whether purchases made by Embassies or UN are taxed or exempted?
What is the time limit for taking refund?
Whether principle of unjust enrichment will be applicable in refund?
In case the tax has been passed on to the consumer, whether refund will be sanctioned?
Is there any time limit for sanctioning of refund?
Can refund be withheld by the department?
Where the refund is withheld under Section 54(11) of the CGST/SGST Act, will the taxable person be given interest?
Is there any minimum threshold for refund?
How will the refunds arising out of existing law be paid?
Whether refund can be made before verification of documents?
In case of refund under exports, whether BRC is necessary for granting refund?
Will the principle of unjust enrichment apply to exports and supplies to SEZ Units?
How will the applicant prove that the principle of unjust enrichment does not apply in his case?
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?
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?
What is the time period within which an acknowledgement of a refund claim has to be given?
What is the time period within which provisional refund has to be given?
Is there any specified format for filing refund claim?
Is there any specified format for sanction of refund claim?
What happens if there are deficiencies in the refund claim?
Can the refund claim be rejected without assigning any reasons?
15. Demands and Recovery
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?
What if person chargeable with tax, pays the amount along with interest before issue of show cause notice under section 73?
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?
What is the relevant date for issue of Show Cause Notice?
Is there any time limit for adjudication the cases?
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?
If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?
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?
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?
What happens if a person collects tax from another person but does not deposit the same with Government?
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?
What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
What are the modes of recovery of tax available to the proper officer?
Whether the payment of tax dues can be made in installments?
What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings?
If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
What happens to tax dues where the Company (taxable person) goes into liquidation?
What is the liability of directors of the Company (taxable person) under liquidation?
What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor?
What happens when the estate of a taxable person is under the control of Court of Wards?
16. Appeals, Review and Revision in GST
Whether any person aggrieved by any order or decision passed against him has the right to appeal?
What is the time limit to file appeal to Appellate Authority (AA)?
Whether the appellate authority has any powers to condone the delay in filing appeal?
Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
The order passed by Appellate Authority has to be communicated to whom?
What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Can the Department apply to AA for ordering a higher amount of pre-deposit?
What about the recovery of the balance amount?
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?
Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Can any CGST/SGST authority revise any order passed under the Act by his subordinates?
Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
When the Tribunal is having powers to refuse to admit the appeal?
What is the time limit within which appeal has to be filed before the Tribunal?
Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
What is the time limit for filing memorandum of cross objections before Tribunal?
Whether interest becomes payable on refund of pre-deposit amount?
An appeal from the order of Tribunal lies to which forum?
What is the time limit for filing an appeal before the High Court?
17. Advance Ruling
What is the meaning of Advance Ruling?
Which are the questions for which advance ruling can be sought?
What is the objective of having a mechanism of Advance Ruling?
What will be the composition of Authority for advance rulings (AAR) under GST?
Is it necessary for a person seeking advance ruling to be registered?
At what time an application for advance ruling be made?
In how much time will the Authority for Advance Rulings have to pronounce its ruling?
What is the Appellate authority for advance ruling (AAAR)?
How many AAR and AAAR will be constituted under GST?
To whom will the Advance Ruling be applicable?
Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
What is the time period for applicability of Advance Ruling?
Can an advance ruling given be nullified?
What is the procedure for obtaining Advance Ruling?
Under what circumstances will the application for Advance Ruling be compulsorily rejected?
What is the procedure to be followed by AAR once the application is admitted?
What happens if there is a difference of opinion amongst members of AAR?
What are the provisions for appeals against order of AAR?
Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Can the AAR & AAAR order for rectification of mistakes in the ruling?
18. Settlement Commission [Omitted]
19. Inspection, Search, Seizure and Arrest
What is the meaning of the term “Search”?
What is the meaning of the term “Inspection”?
Who can order for carrying out “Inspection” and under what circumstances?
Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Who can order for Search and Seizure under the provisions of CGST Act?
What is meant by ‘reasons to believe’?
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?
What is a Search Warrant and what are its contents?
When do goods become liable to confiscation under the provisions of CGST/SGST Act?
What powers can be exercised by an officer during valid search?
What is the procedure for conducting search?
What are the basic requirements to be observed during Search operations?
Can a CGST/SGST officer access business premises under any other circumstances?
What is meant by the term ‘Seizure’?
Does GST Act(s) have any power of detention of goods and conveyances?
What is the distinction in law between ‘Seizure’ and ‘Detention’?
What are the safeguards provided in GST Act(s) in respect of Search or Seizure?
Is there any special document required to be carried during transport of taxable goods?
What is meant by the term “arrest”?
When can the proper officer authorize ‘arrest’ of any person under CGST / SGST Act?
What are the safeguards provided under CGST /SGST Act for a person who is placed under arrest?
What are the precautions to be taken during arrest?
What are the broad guidelines for arrest followed in CBEC?
What is a cognizable offence?
What is a non-cognizable offence?
What are cognizable and non-cognizable offences under CGST Act?
When can the proper officer issue summons under CGST Act?
What are the responsibilities of the person so summoned?
What can be the consequences of non- appearance to summons?
What are the guidelines for issue of summons?
What are the precautions to be observed while issuing summons?
Are there any class of officers who are required to assist CGST/SGST officers?
20. Offences, Penalties, Prosecution and Compounding
What are the prescribed offences under CGST/SGST Act?
What is meant by the term penalty?
What are the general disciplines to be followed while imposing penalties?
What is the quantum of penalty provided for in the CGST /SGST Act?
Is any penalty prescribed for any person other than the taxable person?
What is the penalty provided for any contravention for which no separate penalty has been prescribed under CGST/SGST Act?
What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?
What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?
What is meant by confiscation?
Under which circumstances can goods be confiscated under CGST/SGST Act?
What happens to the goods upon confiscation of goods by the proper officer?
After confiscation, is it required to give option to the person to redeem the goods?
Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?
What is Prosecution?
Which are the offences which warrant prosecution under the CGST/SGST Act?
What is the punishment prescribed on conviction of any offence under the CGST/SGST Act?
What are cognizable and non-cognizable offences under CGST/SGST Act?
Is prior sanction of competent authority mandatory for initiating prosecution?
Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act?
What is a culpable state of mind?
Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act?
What is meant by compounding of offences?
Can offences under CGST/SGST Act be compounded?
Are there any monetary limits prescribed for compounding of offence?
What is the consequence of compounding of an offence under CGST/SGST Act?
21. Overview of the IGST Act
What is IGST?
What are inter-state supplies?
How will the Inter-State supplies of Goods and Services be taxed under GST?
What are the salient features of the draft IGST Law?
What are the advantages of IGST Model?
How will imports/exports be taxed under GST?
How will the IGST be paid?
How will the settlement between Centre, exporting state and importing state be done?
What treatment is given to supplies made to SEZ units or developer?
Are business processes and compliance requirement same in the IGST and CGST Acts?
22. Place of Supply of Goods and Service
What is the need for the Place of Supply of Goods and Services under GST?
Why are place of supply provisions different in respect of goods and services?
What proxies or assumptions in a transaction can be used to determine the place of supply?
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?
What would be the place of supply where goods are removed?
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?
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?
What is the default presumption for place of supply in respect of B2B supply of services?
What is the default presumption for place of supply in respect of unregistered recipients?
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?
What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states?
What will be the place of supply of goods services by way of transportation of goods, including mail or courier?
What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai?
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?
What will be the place of supply for mobile connection? Can it be the location of supplier?
A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply?
A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?
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?
23. GSTN and Frontend Business Process on GST Portal
What is GSTN?
What was need to create GSTN?
What is the genesis of GSTN?
What is the equity structure and Revenue Model of GSTN?
What services will be rendered by GSTN?
What is the interface system between GSTN and the States/CBEC?
What will be the role of GSTN in registration?
What is the role of Infosys in GSTN?
What are the basic features of GST common portal?
What is the concept of GST Eco-system?
What is GSP (GST Suvidha Provider)?
What will be the role of GST Suvidha Providers (GSP)?
What are the benefits to taxpayers in using the GSPs?
What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Will GSTN generate a unique identification for each invoice line in GSTN system?
Can invoice data be uploaded on day to day basis?
Will GSTN provide tools for uploading invoice data on GST portal?
Will GSTN be providing mobile based Apps to view ledgers and other accounts?
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?
Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential?
What are the security measures being taken by GSTN to ensure security of the GST system?
24. Transitional Provisions
Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST?
What are those conditions?
A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18.
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?
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?
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?
Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
A registered person has excess ITC of Rs 10, 000/- in his last VAT return for the period immediately preceding the appointed day.
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?
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?
What happens if the job worker does not return the goods within the specified time?
Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person?
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?
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?
Is extension of two months as discussed in section 141 automatic?
What is the time limit for issue of debit/credit note(s) for revision of prices?
What will be the fate of pending refund of tax/interest under the existing law?
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?
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?
How shall the refund arising from revision of return(s) furnished under the existing law be dealt in GST?
If any goods or services are supplied in GST, in pursuance of contract entered under existing law, which tax will be payable?
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?
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?
If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
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?
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?