Author: admin_gst

Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person?
Question 12
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person?
Ans. Yes, a manufacturer can transfer finished goods sent for testing purpose to the premise of any other registered person on payment of tax in India or wi

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What happens if the job worker does not return the goods within the specified time?
Question 11
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. What happens if the job worker does not return the goods within the specified time?
Ans. Tax will be payable by the job worker on the said goods if they are not returned to the place of business of the manufacturer within six months (or within the extended period of maximum two months) from the appointed da

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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 10
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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

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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 9
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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

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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 8
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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 sche

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Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Question 7
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3).
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Statute, statutory provisions legislation, law, enactment, Acts,

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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 6
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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?
Ans. A manufacturer having a turnover of say

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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 5
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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?
Ans. The recovery relating to ITC wrongfully enjoyed, unless rec

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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 4
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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?
Ans. He will b

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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 3
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. A registered person, say, purchases capital goods under the existing law (Central Exc

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What are those conditions?
Question 2
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. What are those conditions?
Ans. The conditions are that: –
(i) the said amount of credit is admissible as input tax credit under this Act;
(ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date;
(iii) the said amount of credit do

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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 1
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
24. Transitional Provisions
Q 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?
Ans. A registered person, other than a person opting to pay tax under composition scheme, shall be

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What are the security measures being taken by GSTN to ensure security of the GST system?
Question 25
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 25. 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

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Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential?
Question 24
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 24. 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 taxpaye

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What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Question 23
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Ans. GSTN is preparing Computer Based Training materials (CBT's) which have videos embedded into them for each process to be performed on

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Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Question 22
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 22. 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 under taxes which are to be subsumed under GST and 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. Such taxpayers will be required to provide relevant data as per GST enrollment form online on GST Portal. On complet

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Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Question 21
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 21. Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Ans. Yes, a taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal.
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Statute, s

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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 20
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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 pa

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Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Question 19
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Ans. The GST portal is being designed in such a way that it can be seen on any smart phone. Thus ledgers like cash ledger, liability ledger, ITC ledger etc. can be seen on a mobile phone using compatible browsers.

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Will GSTN provide tools for uploading invoice data on GST portal?
Question 18
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Will GSTN provide tools for uploading invoice data on GST portal?
Ans. Yes, GSTN will provide spreadsheet like tools (such as Microsoft Excel), free of cost, to taxpayers to enable them to compile invoice data in the same and generate files which can then be uploaded on GST portal. This will be an of

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Can invoice data be uploaded on day to day basis?
Question 17
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. Can invoice data be uploaded on day to day basis?
Ans. Yes, GST Portal will have functionality for taxpayers to upload invoice data on any time basis. Early upload of invoices by supplier taxpayer will help receiver taxpayer in early reconciliation of data in Invoices as well as help supplier taxpayer in avoiding la

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Will GSTN generate a unique identification for each invoice line in GSTN system?
Question 16
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. Will GSTN generate a unique identification for each invoice line in GSTN system?
Ans. No, GSTN will not generate any new identification. The combination of Supplier's GSTIN, Invoice no and Financial year will make each Invoice unique.
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Statute, statutory provisions legislation, l

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What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Question 15
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Ans. The officers will use information/ application submitted by taxpayer on GST Portal for following statutory functions:
&bu

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What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
Question 14
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
Ans. GST Common Portal is envisaged as one-stopshop for all requirements under GST for the taxp

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What are the benefits to taxpayers in using the GSPs?
Question 13
Bill
GSTN and Frontend Business Process on GST Portal
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. What are the benefits to taxpayers in using the GSPs?
Ans. At the outset it is clarified that all required functions under GST can be performed by a taxpayer at the GST portal. GSP is an additional channel being made available for performing some of the functions and use of their services is optional. Some of the specific solution(s) which could be offered by the GSPs to meet specific requirements of Taxpayers for GST compliance are given below:
1. Conversion of their current invoice format generated by their existing accounting software, which could be in

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