Author: admin_gst

What is GSTN?

What is GSTN?
Question 1
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. What is GSTN?
Ans. Goods and Services Tax Network (GSTN) is a nonprofit non-government company, which will provide shared IT infrastructure and service to both central and state governments including tax payers and other stakeholders. The Frontend services of registration, Returns and payments to all taxpayers will be provided by GSTN. It will be the i

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Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?

Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
Question 20
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 20. Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
(i) The provisions under Section 82 of SGST Act for appeal by any person aggrieved by the order or decision passed against him by First Appellate Authority are essentially similar to provisions contained in Se

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Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST

Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST
Question 25
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 25. Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST?
Ans. Yes, if such goods are liable to tax in GST and the person who rejected or no

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Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same

Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same
Question 24
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 24. Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same?
Ans. The agent can take such credit on fulfilment of the follo

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If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime

If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime
Question 23
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 23. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Ans. Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day – section 162.
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Statute, statutory pr

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Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?

Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?
Question 18
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. Can the Tribunal condone delay in filing appeal before it beyond the period of 3 months? If so till what time?
Ans. Yes the Tribunal has powers to condone delay of any period of time beyond the period of 3 months provided sufficient case is shown by the appel

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The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST

The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST
Question 22
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST?
Ans. No, provided the full duty/tax on

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If consideration for a particular supply of services was received under the earlier law and tax on it was paid, will GST also become payable where such supply is made in GST regime

If consideration for a particular supply of services was received under the earlier law and tax on it was paid, will GST also become payable where such supply is made in GST regime
Question 21
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 21. If consideration for a particular supply of services was received under the earlier law and tax on it was paid, will GST also become payable where such supply is made in GST regime?
Ans. No tax shall be

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If any goods or services are supplied in GST, in pursuance of contract entered under earlier law, which tax will be payable

If any goods or services are supplied in GST, in pursuance of contract entered under earlier law, which tax will be payable
Question 20
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 20. If any goods or services are supplied in GST, in pursuance of contract entered under earlier law, which tax will be payable?
Ans. On such supplies GST will be payable – section 159.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules

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When the Tribunal is having powers to refuse to admit the appeal?

When the Tribunal is having powers to refuse to admit the appeal?
Question 16
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 16. When the Tribunal is having powers to refuse to admit the appeal?
Ans. In cases where the appeal involves –
* tax amount or
* input tax credit or
* the difference in tax or
* the difference in input tax credit involved or
* amount of fine,
* amount of fees or
* amount of penalty ordered
l

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How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST

How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST
Question 19
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST?
Ans. The same shall be refunded in accordance with the provisions of the earlier law – section 158.
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Statute, statutory provisions legislation, law, enactment, Acts, Ru

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Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?

Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
Question 15
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
Ans. Yes. The Commissioner shall not revise any order if
(a) the order has been subject to an appeal under section 79 or under section 82 or under section 87 or under section

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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

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
Question 18
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. 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?
Ans. The refund shall be made in accordance with the p

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What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then

What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then
Question 17
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then?
Ans. It shall be disposed of in accordance with the provis

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What is the time limit for issue of debit/credit note(s) for revision of prices

What is the time limit for issue of debit/credit note(s) for revision of prices
Question 15
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. What is the time limit for issue of debit/credit note(s) for revision of prices?
Ans. The taxable person may issue the debit/credit note(s) or a supplementary invoice within 30 days of the price revision.
In case where the price is revised downwards the taxable person shall be allowed to reduce his ta

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Can the Commissioner of SGST revise any order passed under the Act by his subordinates?

Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Ans. Yes. Section 80(1) of SGST Act authorises Commissioner to call for and examine any order passed by his subordinates and in case he considers the order of the lower authority to be erroneous

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Is extension of two months as discussed in section 150, section 151 and section 152 automatic

Is extension of two months as discussed in section 150, section 151 and section 152 automatic
Question 14
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. Is extension of two months as discussed in section 150, section 151 and section 152 automatic?
Ans. No, it is not automatic. It shall be extended by the competent authority only on sufficient cause being shown.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules,

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(only for SGST law) What is the meaning of “serious case”?

(only for SGST law) What is the meaning of “serious case”?
Question 12
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. (only for SGST law) What is the meaning of “serious case”?
Ans. It is defined to mean a case involving a disputed tax liability of not less than ₹ 25 Crores and where the Commissioner of SGST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against th

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When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law

When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law
Question 13
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law?
Ans. The person returning the goods shall become liable to pay tax if the said goods are liable to tax in GST and are returned after 6 months from the appointed day – proviso to

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(only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?

(only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
Question 11
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 11. (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
Ans. 10% of the amount in dispute has to paid before filing appeal. This is common f

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If finished goods removed from a factory for carrying out certain processes under earlier law are returned on or after the appointed day, whether GST would be payable

If finished goods removed from a factory for carrying out certain processes under earlier law are returned on or after the appointed day, whether GST would be payable
Question 12
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. If finished goods removed from a factory for carrying out certain processes under earlier law are returned on or after the appointed day, whether GST would be payable?
Ans. No tax will be payable in GST by the manuf

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