Author: admin_gst

What are the necessary elements that constitute supply under CGST/SGST Act?
Question 4
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. What are the necessary elements that constitute supply under CGST/SGST Act?
Ans. In order to constitute a 'supply', the following elements are required to be satisfied, i.e.-
(i) the activity involve s supply of goods or services or both;
(ii) the supply is for a consideration unless otherwise specifically pr

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What is a taxable supply?
Question 3
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. What is a taxable supply?
Ans. A 'taxable supply' means a supply

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What is the scope of ‘supply’ under the GST law?
Question 2
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. What is the scope of 'supply' under the GST law?
Ans. The term 'supply' is wide in its import covers all forms of supply of goods or services or both that includes sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. It a

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What is the taxable event under GST?
Question 1
Bill
Meaning and Scope of Supply
Faq On GST (2nd Edition) Dated 31.3.2017
4. Meaning and Scope of Supply
Q 1. What is the taxable event under GST?
Ans. The taxable event under GST shall be the supply of goods or services or both made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the

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What is the difference between casual and nonresident taxable persons?
Question 46
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 46. What is the difference between casual and nonresident taxable persons?
Ans. Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below:
Casual Taxable Person
Non-resident Taxable Person
Occasional undertakes transactions

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Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
Question 45
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 45. Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
Ans. Yes, as per Section 29(5) of the CGST/SGST Act, every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic cash ledge

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Can cancellation of registration order be revoked?
Question 44
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 44. Can cancellation of registration order be revoked?
Ans. Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registrati

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Can the registration certificate be downloaded from the GSTN portal?
Question 43
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 43. Can the registration certificate be d

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Will there be any communication related to the application disposal?
Question 42
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 42. Will there be any communication related to the application disposal?
Ans. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.
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Statute, statutory provisions

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What is the process of refusal of registration?
Question 41
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 41. What is the process of refusal of registration?
Ans. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registr

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What will be the time of response by the applicant if any query is raised in the online application?
Question 40
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 40. What will be the time of response by the applicant if any query is raised in the online application?
Ans. If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the

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What will be the time limit for the decision on the on line registration application?
Question 39
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 39. What will be the time limit for the decision on the on line registration application?
Ans. If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days. If they communicate any deficiency or discrepanc

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Is there any facility for digital signature in the GSTN registration?
Question 38
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 38. Is there any facility for digital signature in the GSTN registration?
Ans. Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registerin

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Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Question 37
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Ans. In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: –
Tax Return Preparer(TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information con

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At the time of registration will the assessee have to declare all his places of business?
Question 36
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 36. At the time of registration will the assessee have to declare all his places of business?
Ans. Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as

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Whether the goods will be permitted to be supplied from the place of business of a job worker?
Question 35
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?
Ans. Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.
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Statute, statutory provisions l

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Whether the job worker will have to be compulsorily registered?
Question 34
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 34. Whether the job worker will have to be com

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Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Question 33
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 33. Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Ans. No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional

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What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 32
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or

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Can a tax payer have multiple ISDs?
Question 31
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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Will ISD be required to be separately registered other than the existing tax payer registration?
Question 30
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 30. Will ISD be required to be separately registered other than the existing tax payer registration?
Ans. Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations,

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Who is an ISD?
Question 29
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 29. Who is an ISD?
Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regul

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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 28
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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?
Ans. No, however the taxpayer has the option to register such separate business verticals independently in terms o

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Is there an option to take centralized registration for services under GST Law?
Question 27
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 27. Is there an option to take

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What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Question 26
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 26. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2)(e))
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Statute, statutory provisions legislation, law,

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