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Question 15 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – Q 15. Can the AAR & AAAR order for rectification of mistakes in the ruling? Ans. Yes. Section 101 of the Act gives power to AAR and AAAR to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord or may be brought to its notice by the applican

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Question 2 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. Why are place of supply provisions different in respect of goods and services? Ans. Goods being tangible do not pose any significant problems for determination of their place of consumption. Services being intangible pose problems w.r.t determination of place of supply mainly due to following factors: (i) The manner of delivery of service could be altered easily. For example telecom service could change from mostly post-paid to mostly pre-paid; billing address could be changed, billers address could be changed, repair or maintenance of software could be changed from onsite to online; banking serv

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right for distribution and exhibition of film could be assigned for many states in single transaction or an advertisement or a programme is broadcasted across the country at the same time. An airline may issue seasonal tickets, containing say 10 leafs which could be used for travel between any two location in the country. The card issued by Delhi metro could be used by a person located in Noida, or Delhi or Faridabad, without the Delhi metro being able to distinguish the location or journeys at the time of receipt of payment; (v) Services are continuously evolving and would thus continue to pose newer challenges. For example 15-20 years back no one could have thought of DTH, online information, online banking, online booking of tickets, int

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Question 3 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 3 – Q 3. What proxies or assumptions in a transaction can be used to determine the place of supply? Ans. The various element involved in a transaction in services can be used as proxies to determine the place of supply. An assumption or proxy which gives more appropriate result than others for determining the place of supply, could be used for determining the

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Question 4 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 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? Ans. In respect of B2B transactions, the taxes paid are taken as credit by the recipient so such transactions are just pass through. GST collected on B2 B supplies effectively create a

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Question 22 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 22 – Q 22. Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential? Ans. Yes, all steps are being taken by GSTN to ensure the confidentiality of personal and business information furnished by the taxpayers on GST Common Portal. This will be done by ensuring Role Based Access Control (RBAC) and encr

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Question 13 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. What happens if there is a difference of opinion amongst members of AAR? Ans. If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue. If the members of AAAR are also unable to come to a common conclusion in regard to the point(s) referred to them by AAR, then it shall

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Question 23 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 23 – Q 23. What are the security measures being taken by GSTN to ensure security of the GST system? Ans. GST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as in motion, complete audit trail, tamper proofing using consistent has

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Question 14 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. What are the provisions for appeals against order of AAR? Ans. The provisions of appeal before AAAR are dealt in section 99 and 100 of Model GST Law. If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the prescribed or jurisdictional officer of CGST/SGST does not agree with the finding of AAR, he can also file an ap

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Question 18 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 18 – Q 18. Will GSTN provide separate user ID and password for Tax Professional to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today? Ans. Yes, GSTN will be providing separate user ID and Password to Tax Professional to enable them to work on behalf of their clients without as

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Question 11 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Under what circumstances will the application for Advance Ruling be compulsorily rejected? Ans. Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below: (a) if the question raised in the application is already pending in the applicant s case before any First Appellate Authority, the Appellate Tribu

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Question 19 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 19 – Q 19. Will tax payer be able to change the tax profes

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Question 20 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 20 – Q 20. Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST? Ans. No, the existing taxpayers whose PAN have been validated from CBDT database will not be required to apply afresh. They will be issued provisional GSTIN by GST portal, which will be valid for six months for providing relev

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Question 12 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – Q 12. What is the procedure to be followed by AAR once the application is admitted? Ans. If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concerned departmental officer. Before giving the rulin

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Question 21 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 21 – Q 21. Will GSTN put training videos on various aspects of working on GST portal for the benefit of taxpayers? Ans. Yes, GSTN is preparing Computer Based Training materials which have videos embedded into them for each process to be performed on the GST portal. These will be put on the GST portal as well as on the website of all tax authorities. – Stat

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Question 8 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – Q 8. What is the time period for applicability of Advance Ruling? Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 102, it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. – Statutory Provisions, Acts, Rules, Regula

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Question 14 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. Will GSTN generate a unique identification for

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Question 15 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – Q 15. Can invoice data be uploaded on day to day basi

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Question 9 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. Can an advance ruling given be nullified? Ans. Section 103 provides that an advance ruling shall be held to be ab initio void if the AAR or AAAR finds that the advance ruling was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts. In such a situation, all the provisions of the CGST/SGST Act shall apply to the applicant as if s

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Question 16 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. Will GSTN provide tools for uploading invoice data on GST portal? Ans. Yes, GSTN will provide spreadsheet (like Microsoft Excel) like tools free of cost to taxpayers to enable them to compile invoice data in the same and upload invoice data in one go. This will be an offline tool which can be used to inputs invoice data without being online and

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Question 10 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. What is the procedure for obtaining Advance Ruling? Ans. Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining advance ruling should make application to AAR in a prescribed form and manner. The format of the form and the detailed procedure for making application will be prescribed in the Model G

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Question 17 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 17 – Q 17. Will GSTN be providing mobile based Apps to vie

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Question 10 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. What will be the role of GST Suvidha Providers? Ans. The GSP developed Apps will connect with the GST system via secure GST system APIs. Some of the functions of GSP are: Development of various apps / interfaces for taxpayer, TRPs of GST system Providing other value added services to the taxpayers The GST Suvidha Providers (GSPs) are envisaged t

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How may AAR and AAAR will be constituted under GST? – Question 6 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. How may AAR and AAAR w

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Question 11 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. What are the benefits to taxpayers in using the GSPs? Ans. A GSP providing tax accounting software will have the advantage of already providing the tax payer with a vast majority of the taxation functionality. It will help the tax payer if the delta process of upload of the invoice/ return and reconciliation of the same is also provided by the GSP. Whereas in case of GST portal, another set of exercise manually or otherwise will have to be done to upload the invoice data or the return. The interface and features exposed by GST portal will be uniform for all taxpayers and might be basic in f

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Question 12 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – Q 12. What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN? Ans. Some of the functions which will be performed by taxpayers through GSTN are: Application for registration as taxpayer, and profile management; Payment of taxes, including penalties and interest; Uploading of Invoice data & filing returns /

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