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GST
Dated:- 3-8-2016

वस्‍तु एवं सेवा कर (जीएसटी) से संबंधित बार-बार पूछे जाने वाले प्रश्‍न
वस्‍तु एवं सेवा कर (जीएसटी) से संबंधित प्रायः पूछे जाने वाले प्रश्‍नों के उत्‍तर इस प्रकार हैं-
प्

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49;ोक्‍ता तक वस्‍तुओं और सेवाओं की आपूर्ति पर एक एकल कर है। प्रत्‍येक चरण पर भुगतान किये गये इनपुट करों का लाभ मूल्‍य संवर्धन के बाद के चरण में उपलब्‍ध होगा जो प्रत्‍येक चरण मे&#

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360;े पिछले चरणों के सभी मुनाफे समाप्‍त हो जायेंगे।
प्रश्‍नः 2. जीएसटी से क्‍या लाभ हैं?
उत्‍तरः जीएसटी के लाभों को संक्षेप में इस प्रकार बताया जा सकता है:
व्‍यापार और उद्योग के ल

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0;ाओं को ऑनलाइन उपलब्‍ध होंगी, जिससे इसका अनुपालन बहुत सरल और पारदर्शी हो जायेगा।
o कर दरों और संरचनाओं की एकरूपता: जीएसटी यह सुनिश्चित करेगा कि अप्रत्‍यक्ष कर दरें और ढांचे

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367;र चाहे व्‍यापार करने की जगह का चुनाव कहीं भी जाये।
o करों पर कराधान (कैसकेडिंग) की समाप्ति- मूल्‍य श्रृंखला और समस्‍त राज्‍यों की सीमाओं से बाहर टैक्‍स क्रेडिट की सुचारू प्र&#2

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75; से व्‍यापार और उद्योग के लिए प्रतिस्‍पर्धा में सुधार को बढ़ावा मिलेगा।
o विनिर्माताओं और निर्यातकों को लाभ – जीएसटी में केन्‍द्र और राज्‍यों के करों के शामिल होने और इनपु&#23

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#2368;। इससे भारतीय वस्‍तुओं और सेवाओं की अंतर्राष्‍ट्रीय बाजार में होने वाली प्रतिस्‍पर्धा में बढ़ोतरी होगी और भारतीय निर्यात को भी बढ़ावा मिलेगा। पूरे देश में कर दरों और प&#238

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रत्‍यक्ष करों को जीएसटी लागू करके हटाया जा रहा है। मजबूत सूचना प्रौद्योगिकी प्रणाली पर आधारित जीएसटी केन्‍द्र और राज्‍यों द्वारा अभी तक लगाए गए सभी अन्‍य प्रत्‍यक्ष करो&#

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#2366;प्‍त होंगे। मूल्‍य संवर्धन की श्रृंखला में एक चरण से दूसरे चरण में इनपुट कर क्रेडिट कर सुगम हस्‍तांतरण जीएसटी के स्‍वरूप में एक अंत:निर्मित तंत्र है, जिससे व्‍यापारियों क

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2338;़ावा मिलेगा।
उपभोक्‍ताओं के लिए
o वस्‍तुओं और सेवाओं के मूल्‍य के अनुपा‍ती एकल एवं पारदर्शी कर – केन्‍द्र और राज्‍यों द्वारा लगाए गए बहुल अप्रत्‍यक्ष करों या मूल्‍य संवर्&#2

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#2375; लेकर उपभोक्‍ताओं तक केवल एक ही कर लगेगा, जिससे अंतिम उपभोक्‍ता पर लगने वाले करों में पारदर्शिता को बढ़ावा मिलेगा।
o समग्र कर भार में राहत – निपुणता बढ़ने और कदाचार पर रोक लग

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52;हा है?
उत्‍तरः
केन्‍द्रीय स्‍तर निम्‍नलिखित करों को शामिल किया जा रहा है –
ए- केन्‍द्रीय उत्‍पाद शुल्‍क
बी- अतिरिक्त उत्पाद शुल्क,
सी- सेवा कर,
डी- अतिरिक्त सीमा शुल्क आमतौर पर

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ी कर
बी- मनोरंजन कर (स्थानीय निकायों द्वारा लागू करों को छोड़कर), केंद्रीय बिक्री कर (केंद्र द्वारा लागू और राज्‍य द्वारा वसूल किये जाने वाला)
सी- चुंगी और प्रवेश कर,
डी- खरीद क&#2352

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रा के बाद पेश किया जा रहा है, क्‍योंकि अप्रत्‍यक्ष करों पर गठित केलकर कार्यबल की रिपोर्ट में सर्वप्रथम इसके बारे में विचार-विमर्श किया गया था। भारत में जीएसटी की शुरूआत कर&#234

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2381;‍तु एवं सेवाकर (जीएसटी) का सुझाव दिया था।
बी- सबसे पहले वित्‍त वर्ष 2006-07 के बजट भाषण में 01 अप्रैल 2010 से राष्‍ट्रीय स्‍तर पर वस्‍तुए एवं सेवा कर (जीएसटी) लागू करने का प्रस्‍ताव किया गय&

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;िए जीएसटी लागू करने का डिजाइन और रोडमैप तैयार करने की जिम्‍मेदारी राज्‍य वित्‍त मंत्रियों की अधिकार प्राप्‍त समिति को सौंपी गई थी।
डी- भारत सरकार और राज्‍यों से प्राप्‍त &#2360

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381;रम में केन्‍द्र के साथ-साथ राज्‍य सरकार के अधिकारियों को शामिल करके एक संयुक्‍त कार्य समूह का सितम्‍बर, 2009 में गठन किया गया था।
एफ – जीएसटी लागू करने में सक्षमता के लिए संविधा&#23

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ि के पास भेजा गया।
जी – इस दौरान केन्‍द्रीय वित्‍त मंत्री और राज्‍य वित्‍त मंत्रियों की अधिकार प्राप्‍त समिति के मध्‍य 08 नवम्‍बर, 2012 को आयोजित बैठक में लिये गये निर्णय के अनुपा&#2354

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#2306; संशोधन विधेयक के बारे में विस्‍तृत विचार-विमर्श किया और जनवरी, 2013 में अपनी रिपोर्ट प्रस्‍तुत की। इस रिपोर्ट के आधार पर अधिकार प्राप्‍त समिति ने जनवरी, 2013 में भुवनेश्‍वर में आ&

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352; विचार-विमर्श करने और अपनी रिपोर्ट देने के लिए अधिकारियों की तीन समितियों का निम्‍न प्रकार गठन करने का निर्णय लिया-
(ए) – आपूर्ति नियमों के स्‍थान और राजस्व तटस्थ दरों पर समि&#

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;्राप्‍त समिति और संसदीय स्‍थायी समिति द्वारा की गई सिफारिशों की मंत्रालय ने विधायी विभाग के परामर्श में जांच की। अधिकार प्राप्‍त समिति को संसदीय स्‍थायी समिति द्वारा क&#2368

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;रिवर्तनों सहित अंतिम प्रारूप संविधान संशोधन विधेयक सितंबर 2013 में अधिकार प्राप्त समिति के पास विचार के लिए भेजा गया।
एल. राज्यों के वित्त मंत्रियों की अधिकार प्राप्त समि&#2340

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79;धित प्रारूप मार्च 2014 में अधिकार प्राप्त समिति के विचार के लिए भेजा गया।
एम. जीएसटी लागू करने के लिए लोकसभा में मार्च 2011 में 115वां संविधान (संशोधन) विधेयक लोकसभा में पेश किया गया&#24

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विभिन्न पहलुओं पर उच्च अधिकार प्राप्त समिति के साथ बनी सहमति के आधार पर मंत्रिमंडल ने 17/12/2014 को देश में वस्तु और सेवा कर (जीएसटी) लागू करने के लिए आवश्यक संविधान संशोधन के लिए वि&

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2309;पनी रिपोर्ट प्रस्तुत की।
प्रश्नः 5 . भारत में जीएसटी का प्रशासनिक स्वरूप कैसा होगा?
उत्तरः भारत के संघीय ढांचे को ध्यान में रखते हुए जीएसटी के दो घटक होंगे- केन्द्रीय जीएस&#233

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51;ा जाएगा। केन्द्र, अपना केन्द्रीय वस्तु और सेवा कर (सीजीएसटी) लगाएंगा और कर संग्रह करेगा और राज्य, अपने राज्य के अंदर सभी कारोबार पर राज्य वस्तु और सेवा कर (एसजीएसटी) लगाएंगे&#

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352;ेडिट के आड़े-तिरछे अतिरिक्त उपयोग की अनुमति नहीं दी जाएगी।
प्रशनः 6. वस्तु और सेवाओं से संबंधित एक विशेष कारोबार पर एक साथ जीएसटी (सीजीएसटी) तथा राज्य जीएसटी (एसजीएसटी) टैक्

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2375; दायरे से बाहर हैं और वैसे कारोबार को छोड़कर जो न्यूनतम सीमा से कम हो। दोनों टैक्स सामान कीमत या मूल्य पर लगेगा, जबकि राज्य के वैट में वस्तु के मूल्य पर केन्द्रयी उत्पाद शुल

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306; के बीच क्रेडिट का आड़े-तिरछे अतिरिक्त उपयोग किया जा सकता है?
उत्तरः वस्तु और सेवाओं के बीच क्रेडिट का आड़े-तिरछे अतिरिक्त उपयोग करने की अनुमति होगी। इसी तरह एसजीएसटी के म&

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37;़े-तिरछे अतिरिक्त उपयोग की अनुमति नहीं होगी। इस मॉडल को अगले प्रश्न के उत्तर में बताया गया है।
प्रश्नः 8. आईजीएसटी तरीके के संदर्भ में जीएसटी के अंतर्गत वस्तुओं और सेवाओं &#

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354;ाई पर एकीकृत वस्तु और सेवा कर (आईजीएसटी) लगाएगा और उसका संग्रह करेगा। आईजीएसटी लगभग सीजीएसटी प्लस एसजीएसटी के बराबर होगा। आईजीएसटी व्यवस्था इस तरह की गई है कि एक राज्य से &#2

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की बिक्री पर केन्द्र सरकार को आईजीएसटी का भुगतान करेगा। निर्यातक राज्य आईजीएसटी भुगतान में प्रयुक्त एसजीएसटी का क्रेडिट केन्द्र को हस्तांतरित कर देगा। आयातक डीलर अपन&

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#2325; राज्य को हस्तांतरित करेगा। जीएसटी एक गंतव्य आधारित टैक्स है इसलिए अंतिम उत्पाद पर सभी एसजीएसटी साधारतः उपभोक्ता राज्य को प्राप्त होगा।
Figure 1: GST within State
प्रश्नः 9. जीएसटी लागू करन&#23

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है। यह लाभ रहति गैर-सरकारी कंपनी के रूप में पंजीकृत है ताकि केन्द्र तथा राज्य सरकारों टैक्स देने वाले लोगों और अन्य हितधारकों के लिए साझा सूचना प्रौद्योगिकी (आईटी) अवसंरच&#

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;झा करना है।
जीएसटीएन साझा जीएसटी पोर्टल सहित व्यापक अत्याधुनिक आईटी अवसंरचना विकास का कार्य कर रही है। इससे पंजीकरण, रिटर्न तथा सभी करदाताओं को भुगतान और वैसे राज्यों क&

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#2351; रिजर्व बैंक तथा बैंक आईटी अवसंरचना तैयार कर रहे हैं।
कागज रूप में रिटर्न नहीं भरे जा सकेंगे। सभी टैक्स भुगतान ऑनलाइन होंगे। एक-दूसरे से नहीं मिलने वाले रिटर्न ऑटो-जेनरे&

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354;ा अतिरिक्त उत्पाद शुल्क या सीवीडी और विशेष अतिरिक्त शुल्क या एसएडी जीएसटी में समाहित हो जाएंगे। संविधान के अनुच्छेद 269ए (1) की व्याख्या के अनुसार भारत के भू-भाग में सभी प्रक&#2366

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352;श्नः 11. संविधान (122वां संशोधन) विधेयक 2014 की प्रमुख विशेषताएं क्या है।
उत्तरः विधेयक की प्रमुख विशेषताएं इस प्रकार हैं-
जी. वस्तु और सेवा कर विषय पर कानून बनाने के लिए संसद और रा&#2332

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41;ा विशेष अतिरिक्त सीमा शुल्क जैसे विभिन्न केन्द्रीय अप्रत्यक्ष कर इसमें समाहित हो जाएगें।
आई. राज्य वैल्यू ऐडेट टैक्स/सैल्स टैक्स, मनोरंजन कर (स्थानीय निकायों द्वारा लग

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#2381;स।
जे. संविधान के विशेष महत्व की घोषित वस्तुओं की अवधारणा समाप्त।
के. वस्तुओं और सेवाओं के अंतर-राज्य कारोबार पर एकीकृत वस्तु और सेवा कर लगाने का प्रावधान।
एल. मानवीय खपत &

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52; परिषद की सिफारिश पर अधिसूचित की जाएगी।
एम. पांच वर्षों तक राज्यों को वस्तु और सेवा कर लागू करने में हुए राजस्व नुकसान के लिए मुआवजा।
एन. वस्तु और सेवा कर से संबंधित विषयों &#23

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#2351;ह परिषद केन्द्रीय वित्त मंत्री की अध्यक्षता में कार्य करेगी और सभी राज्य सरकारें इसकी सदस्य होंगी।
प्रश्नः 12. जीएसटी के अंतर्गत प्रस्तावित पंजीकरण प्रक्रिया की प्रमु&#23

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वा कर देने वालों को जीएसटी के अंतर्गत पंजीकरण के लिए नया आवेदन नहीं कर पड़ेगा।
ii. नए डीलर- जीएसटी के अंतर्गत पंजीकरण के लिए केवल एक आवेदन ऑनलाइन भरा जाएगा।
iii. पंजीकरण संख्या प&#

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#2306;दर मानित स्वीकृति।
vii. केवल जोखिम वाले मामलों में पंजीकरण के बाद जांच।
प्रश्नः 13. जीएसटी के अंतर्गत रिटर्न फाइल करने की प्रस्तावित प्रक्रिया की प्रमुख विशेषताएं क्या है।
&

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2325;रने के लिए जीएसटी बिजनेस प्रोसेस में आठ फॉर्म दिए गए हैं। औसत करदाता सामान्यतः रिटर्न दाखिल करने में चार फॉर्म का इस्तेमाल करेंगे। ये हैं सप्लाई, खरीद, मासिक रिटर्न तथा व&#2

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361;ोगा।
प्रश्नः 14. जीएसटी के अंतर्गत प्रस्तावित भुगतान प्रक्रिया की प्रमुख विशेषताएं क्या है।
उत्तरः जीएसटी के अंतर्गत प्रस्तावित भुगतान प्रक्रिया की प्रमुख विशेषताएं &

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;ेबिट कार्ड, एनईएफटी/आरटीजीएस से भुगतान किया जा सकता है। बैंकों में चेक/नकद भुगतान किया जा सकता है।
iv. ऑटो पोपुलेशन विशेषता के साथ साझा चालान
v. एकल चालान का उपयोग और एकल भुगता&

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FAQs on GST: Key Updates, Highlights, and Essential Info for Businesses and Individuals to Navigate Tax Regulations.
News
GST
Frequently Asked Questions (FAQs) on GST
TMI Updates – Highli

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Rajya Sabha Unanimously Passes Historic GST Constitution Bill, Streamlining Indian Taxation System for Economic Growth and Simplified Compliance.
News
GST
Rajya Sabha passed the historic GST

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Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)
GST
Dated:- 3-8-2016

Following are the answers to the various frequently asked questions relating to GST:
Question 1.What is GST? How does it work?
Answer: GST is one indirect tax for the whole nation, which will make India one unified common market.
GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.
Question 2. What are the benefits of GST?
Answer:The benefits of GST can be summarized as under:
For business and industry
* Easy compliance: A robust and comprehensive IT system would be the foundation of the GST regime in India. Ther

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off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.
For Central and State Governments
* Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.
* Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax com

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are being subsumed:
a. Central Excise Duty,
b. Additional Excise Duty,
c. Service Tax,
d. Additional Customs Duty commonly known as Countervailing Duty, and
e. Special Additional Duty of Customs.
At the State level, the following taxes are being subsumed:
a. Subsuming of State Value Added Tax/Sales Tax,
b. Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),
c. Octroi and Entry tax,
d. Purchase Tax,
e. Luxury tax, and
f. Taxes on lottery, betting and gambling.
Question 4. What are the major chronological events that have led to the introduction of GST?
Answer: GST is being introduced in the country after a 13 year long journey since it was first discussed in the report of the Kelkar Task Force on indirect taxes. A brief chronology outlining the major milestones on the proposal for introduction of GST in India is as follows:
a. In 2003, the Kelkar Task Force on indirect tax had

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11. As per the prescribed procedure, the Bill was referred to the Standing Committee on Finance of the Parliament for examination and report.
g. Meanwhile, in pursuance of the decision taken in a meeting between the Union Finance Minister and the Empowered Committee of State Finance Ministers on 8th November, 2012, a 'Committee on GST Design', consisting of the officials of the Government of India, State Governments and the Empowered Committee was constituted.
h. This Committee did a detailed discussion on GST design including the Constitution (115th) Amendment Bill and submitted its report in January, 2013. Based on this Report, the EC recommended certain changes in the Constitution Amendment Bill in their meeting at Bhubaneswar in January 2013.
i. The Empowered Committee in the Bhubaneswar meeting also decided to constitute three committees of officers to discuss and report on various aspects of GST as follows:-
(a) Committee on Place of Supply Rules and Revenue Neutral Rates

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the Empowered Committee in March, 2014.
m. The 115th Constitutional (Amendment) Bill, 2011, for the introduction of GST introduced in the Lok Sabha in March 2011 lapsed with the dissolution of the 15th Lok Sabha.
n. In June 2014, the draft Constitution Amendment Bill was sent to the Empowered Committee after approval of the new Government.
o. Based on a broad consensus reached with the Empowered Committee on the contours of the Bill, the Cabinet on 17.12.2014 approved the proposal for introduction of a Bill in the Parliament for amending the Constitution of India to facilitate the introduction of Goods and Services Tax (GST) in the country. The Bill was introduced in the Lok Sabha on 19.12.2014, and was passed by the Lok Sabha on 06.05.2015. It was then referred to the Select Committee of Rajya Sabha, which submitted its report on 22.07.2015.
Question 5.How would GST be administered in India?
Answer : Keeping in mind the federal structure of India, there will be two component

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e below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.
A diagrammatic representation of the working of the Dual GST model within a State is shown in Figure 1 below.
Figure 1: GST within State
Question 7. Will cross utilization of credits between goods and services be allowed under GST regime?
Answer :Cross utilization of credit of CGST between goods and services would be allowed. Similarly, the facility of cross utilization of credit will be available in case of SGST. However, the cross utilization of CGST and SGST would not be allowed except in the case of inter-State supply of goods and services under the IGST model which is explained in answer to the next question.
Question 8. How will be Inter-State Transactions of Goods and Services be taxed under GST in terms of IGST method?
Answer:In case of inter-State transactions, the Centre would levy and

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hown in Figure 2 below.
Figure 2
Question 9.How will IT be used for the implementation of GST?
Answer: For the implementation of GST in the country, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State/UT governments.
GSTN is working on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments to all taxpayers, as well as the backend IT modules for certain States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks, are also preparing their IT infra

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x;
h. Subsuming of various Central indirect taxes and levies such as Central Excise Duty, Additional Excise Duties, Service Tax, Additional Customs Duty commonly known as Countervailing Duty, and Special Additional Duty of Customs;
i. Subsuming of State Value Added Tax/Sales Tax, Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States), Octroi and Entry tax, Purchase Tax, Luxury tax, and Taxes on lottery, betting and gambling;
j. Dispensing with the concept of 'declared goods of special importance' under the Constitution;
k. Levy of Integrated Goods and Services Tax on inter-State transactions of goods and services;
l. GST to be levied on all goods and services, except alcoholic liquor for human consumption. Petroleum and petroleum products shall be subject to the levy of GST on a later date notified on the recommendation of the Goods and Services Tax Council;
m. Compensation to the States for lo

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for Centre and State.
iv. Unified application to both tax authorities.
v. Each dealer to be given unique ID GSTIN.
vi. Deemed approval within three days.
vii. Post registration verification in risk based cases only.
Question 13. What are the major features of the proposed returns filing procedures under GST?
Answer:The major features of the proposed returns filing procedures under GST are as follows:
a. Common return would serve the purpose of both Centre and State Government.
b. There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns. These are return for supplies, return for purchases, monthly returns and annual return.
c. Small taxpayers: Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.
d. Filing of returns shall be completely online. All taxes can also be paid online.
Question 14.What are the major

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READING DOWN MODEL IGST ACT (APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS)(PART-10)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 3-8-2016

Chapter VII of the model IGST law under section 10 contains provisions for apportionment of tax collected under the IGST Act and how settlement of funds shall be done. The provisions shall also apply to apportionment of interest and penalties realized in connection with the tax being apportioned. The amounts paid in respect to IGST to Central Government can be apportioned to Central Government or the State Government(s).
The rules in relation to the manner and time of apportionment, transfer or settlement shall be prescribed by the Central Government after enactment.
Apportionment of tax collected
According to sub-section (1), out of the IGST paid to the Central Government in respect of inter-State supply of goods and/or services to an unregistered person or to a taxable person paying tax under section 8 of the C

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culated at the rate equivalent to the CGST on similar intra-state supply shall be apportioned to the Central Government.
In case of inter-state supply of goods or services made to a registered person –
* who is not eligible for input tax credit, or
* where he does not avail credit within stipulated period
i.e. remains in IGST account even after expiry of due date of filing annual return for the year in which supply was made, amount shall be apportioned to Central Government. The amount to be apportioned shall be tax @ equivalent to CGST on similar intra-state supply of goods / services.
According to sub-section (3), out of the IGST paid to the Central Government in respect of import of goods and / or services by an unregistered person or by a taxable person paying tax under section 8 of the CGST Act, the amount of tax calculated at the rate equivalent to the CGST on similar intra-state supply shall be apportioned to the Central Government.
IGST is payable on importation of good

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ices is made by registered taxable person and such person is –
* either not eligible for input tax credit, or
* he does not avail such credit within the stipulated period i.e. and thus remains in the IGST account even after the due date for filing annual return for the year in which such supply is made.
In such cases, amount shall be apportioned to Central Government which shall be the amount of tax @ equivalent to CGST payable on similar intra-state supply.
According to sub-section (5), the balance amount of tax remaining in the IGST account in respect of the supply for which an apportionment to the Central Government has been done under sub-section (1), (2) or (3) shall be apportioned, in the manner and time as may be prescribed, to the State where such supply takes place as per section 5 or 6.
Once the apportionment is made in terms of provisions of section 10 as above, balance amount of tax, if any shall be apportioned to the state of supply, i.e., the state in which supply

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GST – List of changes Constitution (One Hundred and Twenty-second Amendment) Bill, 2014 as proposed by Mr. Arun Jaitley, Finance Mininster
GST
Dated:- 3-8-2016

Goods and Services Tax (GST) – Constitution Amendment Bill
GST – THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014
ENACTING FORMULA
1. That at page 1, line 1, for the word "Sixty-Sixth", the word "Sixty-Seventh" be substituted.
CLAUSE 1
2. That at page 1, lines 2 and 3, for the words, for the words, bracket and figure "the Constitution (One Hundredth Amendment) Act, 2015", the words, bracket and figure "the Constitution (One Hundred and First Amendment) Act, 2016" be substituted.
CLAUSE 9
3. That at page

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llected by the Union under clause (1) shall also be distributed between the Union and the States in the manner provided in clause (2).
(1B) The tax levied and collected by the Union under clause (2) of Article246A and article 269(A), which has been used for payment of the tax levied by the Union under clause (1) of Article 246 (A) and the amount apportioned to the Union under clause (1) of Article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).:'
CLAUSE 12
5. "That at page 3, lines 3, for the words, bracket and figure "the Constitution ( One Hundredth Amendment) Act, 2015", the words, bracket and figure "the Constitution (One Hundred and First Amendment) Act,

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Import of goods and services
News and Press Release
Dated:- 1-8-2016

While India imported goods/products accross various commodity groups, worth $380.66 billion during 2015-16as compared to $448.03 billionduring 2014-15, its total import of services was $84.6 billion during 2015-16 compared to $81.6 billion in 2014-15.The details of imports of goods/products may be accessed at http://commerce.nic.in/eidb/icomq.asp.Further, the sector-wise details of India's trade in services releas

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READING DOWN MODEL IGST ACT (PART-9)(INPUT TAX CREDIT)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 30-7-2016

Chapter VI of Model IGST Act provides for claim of input credit and its provisional acceptance, matching, reversal and reclaim (section 8); and transfer of input tax credit (section 9)
Manner of utilization of input tax credit is provided in section 7 of the Model IGST Act (Refer part 8 of this series).
Claim of Credit
Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed in this behalf, be entitled to take credit of input tax, as self-assessed, in his return and such amount shall be credited, on a provisional basis, to his electronic credit ledge

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x liability
Application of Provisions of CGST Act
Section 29 of the CGST Act provides for matching, reversal and reclaims of input tax credit. It prescribes manner of matching / reconciliation and time lines for this purpose. Those provisions shall apply mutatis mutandis to IGST also.
Transfer of Credit (Section 9)
The input Tax credit availed can be utilized only as provided in section 7(5) of this Act (Refer Part 8 of this series of articles). Once credit is utilized as such, the amount collected as IGST shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the IGST account to the CGST account in the manner and time as may be prescribed

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FAQ on Trasitional provisions
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 29-7-2016

Introduction
Effective convergence from existing regime to the new regime is the call of an hour. In order to ensure happy acceptance of GST law by all the sectors government has come out with transitional provisions in the model draft GST law which are detailed in FAQ manner as under.
FAQ's
Q. 1 What will be the effect on Existing Officers if GST will come into existence?
Ans. All the existing officers shall continue to hold their office and shall be deemed to be have been appointed as GST officers/competent authorities under the respective provisions of the act.
Q.2 What will happen to existing registrations?
Ans. In GST Act, a provisional certificate of registration will be issued to every assessee who was registered under any of the earlier laws.
Q.3 Whether certificate of provisional registration issued in GST act is Final Registration?
Ans. No, the certifi

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on may be cancelled.
Q.7 When it is deemed that the application is cancelled?
Ans. If the person to whom provisional registration certificate is issued files an application that it is liable to be registered under this act, then it shall be deemed that the certificate of registration have not been issued.
Q.8 What will happen if the CENVAT Credit shown in return?
Ans. If any registered person shows CENVAT Credit in return furnished by him under the earlier law, then he shall be entitled to take CENVAT Credit if amount of CENVAT Credit is admissible under earlier law as well as GST Act.
Q.9 What will happen if the CENVAT Credit on capital goods not shown in the return?
Ans. If any registered person has not shown the amount of CENVAT Credit on capital goods in his return furnished under the earlier law, then he shall be entitled to take the amount of unavailed CENVAT Credit in this act provided the amount is admissible under earlier law as well as under this act. Here, unavailed CE

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aining exempt under the said law.
(iii) Such person is eligible for input tax Credit under this act.
(iv) Invoice and other documents relating to payment of duty of inputs are in the possession of such person.
(v) Such invoices and other documents were issued not earlier than twelve months immediately preceding the appointed day.
Q.10B How the amount of CENVAT Credit is calculated?
Ans. The amount of CENVAT Credit is calculated on the basis of Generally Accepted Accounting Principles.
Q.10C What will happen if amount of CENVAT Credit is wrongly allowed?
Ans. If the amount of CENVAT Credit is wrongly allowed then the same shall be recovered from such person.
Q.14 What do you mean by "Eligible duties and taxes"?
Ans. For the purpose of GST act "Eligible duties and taxes " means:-
(i) The duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985;
(ii) The duty of excise specified in the second schedule to the Central Excise Tariff

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earlier laws.
Q.16 How much amount payable in the event of a taxable person switching over to composition scheme?
Ans. The amount payable by the taxable person is equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of such switch over by debiting the input credit or in cash. Provided that after payment of such amount , the balance of input tax credit , if any lying in his credit ledger shall lapse.
Q.17 What will happen if exempted goods are returned to the place of business on or after the appointed day?
Ans. If any goods on which duty has been exempted under the earlier law and such goods are returned within six months from the appointed day, then no liability will arise but if goods returned goods are liable to tax under this act and are returned after a period of six months from the appointed day then the amount of tax shall be payable by the per

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urther period of two months. However, if the job worker returns goods after a period of six months and such extended time, and the goods are liable to tax, then the tax will be payable by the job worker. In order to avail of the benefit of this provision the job worker and the manufacturer have to declare the details of input held in stock
Q.20 What will happen if semi-finished goods were removed for job work and returned on or after the appointed day?
Ans. . If any good removed before the appointed day to the job worker for carrying out certain manufacturing processes, are returned to such factory on or after the appointed day but within six months from the appointed day then no tax shall be payable. The period of six months may be extended by the competent authority for a further period of two months. However, if the job worker returns goods after a period of six months and such extended time, and the goods are liable to tax, then the tax will be payable by the job worker. In order

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plementary invoice or debit note within thirty days of such prices revision.
Downward revision – If any contract takes place before the appointed day and the price of goods / services is revised downwards on or after the appointed day, then in this case the taxable person may issue a supplementary invoice or debit note within thirty days of such prices revision.
Input credit – The taxable person shall be allowed to reduce his tax liability only if the recipient of the invoice or credit note has reduced its input credit corresponding to such reduction of tax liability.
Q.23 Effect on pending refund claims?
Ans. If any duty / tax and interest on tax / duty or any other amount paid by any taxable person and refund claimed by such person on such duty/ tax amount, then the amount claimed by taxable person shall be disposed of in accordance with the provisions of earlier law and any amount eventually accruing to him shall be paid in cash.
Q.24 Effecto on claim of Cenvat credit under the

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law if any amount of tax, interest , fine or penalty recoverable or refundable from or to the person , the same will be recovered or refunded.
Q.27 How the amount recovered or refunded in pursuance to revision of returns be treated?
Ans. If any return furnished under the earlier law is revised and as a result of such revision any amount is found to be recoverable or refundable from or to the taxable person, the same will be recovered or refunded.
Q.28 What treatment will be done for long term construction/works contracts?
Ans. The goods or services supplied on or after the appointed day in pursuance of a contract entered prior to the appointed day will be taxed under the new provisions
Q.29 What consequences will arise when supply of goods is on progressive or periodic?
Ans. If supply of goods or services is made after the appointed day but consideration for such goods or services is already received before the appointed day and the duty and tax payable thereon has already been

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ed day, the agent shall be entitled to take credit of tax paid on such goods subject to fulfilment of the following conditions:-
(i) The agent is registered taxable person under this act.
(ii) Both the principal and agent declare the details of stock of goods lying with such agent
(iii) The invoices for such goods had been issued not earlier than twelve months immediately preceding the appointed day.
(iv) The principal has either reversed or not availed of the input tax credit in respect of such goods.
Q.33 Whether CENVAT Credit is allowed for tax paid on capital goods lying with agents?
Ans. Yes, Where any capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit to tax paid on such capital goods subject to fulfilment of the following conditions:-
(i) The agent is registered taxable person under this act.
(ii) Both the principal and agent declare the details of stock of goods lying with such

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will be payable by the such returning person.
Moreover, if such goods are sent on approval basis and such goods are not returned within a period of six months and also such goods are liable to tax under this act then the tax shall be payable by such person who has sent the goods.
Q.36 Effect on Deduction of tax source?
Ans. Where any invoice was issued by the supplier before the appointed day on which tax was required to be deducted at source under the earlier law and invoice is issued for the same before the appointed day then there is no requirement of deduction of tax at source.
Conclusion
Model GST law has made efforts to being into its purview all the transitional situations that may come into picture at the time of conversion from the existing laws to the new GST law. However, there could be many situations and instances which are not yet answered under this model law.
This is just for your reference. It does not constitute our professional advice or recommendation.
Sch

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READING DOWN MODEL IGST ACT (PART-8) (PAYMENT OF TAX)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 29-7-2016

Chapter V of the Model IGST Act comprises of section 7 which contains provisions for payment of tax, interest, penalty and other amounts. The manner of maintenance of books and procedural requirements shall be prescribed by the Central Government after the legislation is enacted.
Manner of Payment
Section 7 provides for deposit or payment of –
* tax (i.e.) IGST
* interest on delayed payment of tax
* interest
* fee
* any other amount
Accordingly, taxable person shall be required to deposit aforementioned amounts by way of / by –
* Internet banking, or
* Using debit / credit card, or
* National Electronic Funds Transfer (NEFT), or
* Real Time Gross Settlement (RTGS), or
* Any other mode
which will be credited to the electronic cash ledger of such taxable person maintained under the Act.
The date of deposit in bank shall be

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n under this Act shall be recorded and maintained in an electronic register
Utilization of Credit
Sub-section (5) provides for the manner in which input tax credit on account of IGST, CGST and SGST could be utilized. Accordingly,
* The amount of input tax credit on account of IGST available in the electronic credit ledger shall first be utilized towards payment of IGST and the amount remaining, if any, may be utilized towards the payment of CGST and SGST, in that order.
* The amount of input tax credit on account of CGST available in the electronic credit ledger shall first be utilized towards payment of CGST and the amount remaining, if any, may be utilized towards the payment of IGST.
* The amount of input tax credit on account of SGST available in the electronic credit ledger shall first be utilized towards payment of SGST and the amount remaining, if any, may be utilized towards the payment of IGST.
This manner of utilization of input tax credit amongst three taxes inter s

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hus, the balances of electronic cash or credit ledgers will be reduced after the payment to taxes etc are made through such ledgers. The refund will be allowed as provided in section 38 of CGST Act as a consequence of which IGST balance will stand reduced.
According to section 38 of CGST Act, any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application in that regard to the proper officer of IGST/CGST/SGST before the expiry of two years from the relevant date in such form and in such manner as may be prescribed. The limitation of two years shall not apply where such tax or interest or the amount referred to above has been paid under protest.
Order of Discharge
Sub-section 8 provides for discharge of dues in the prescribed order and assessee can not appropriate tax demand under any other order of preference. Accordingly, every taxable person is required to discharge his tax and other dues in the following order-

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ing provisions for passing of tax incidence. Every person who has paid the tax on goods and/or service under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods and/or services.
This deeming provision shall apply unless the taxpayer is able to prove to the contrary. The onus of proof will lie on the taxpayer. It appears to be a grey area and we can see continuation of disputes arising out of unjust enrichment.
(To be continued…..)
Reply By swaminathan venkataraman as =
OFFHAND
According to own independent perception,- as often canvassed before, -the inherently dubious / patently distortional concept- 'DEEMED' – widely and impulsively employed in legal circles , in general, and mindlessly resorted to in modern- days- legislation, in particular, has most certainly the otherwise avoidable 'grey areas' ; which is potent with scope for controversies galore, and the result

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now reached the danger point when the laws are made almost entirely by the bureaucracy , and Parliament has only a formal role to play in law -making.”
On the topic of 'stock exchange', as he very rightly pointed out, that is one source commonly resorted to for speculation, making more money (gains), without 'earning' it. Said, quoting the warning by Lord Keynes:-
“Speculators may do no harm as bubbles on a steady stream of enterprise. But the position is serious when enterprise becomes the bubble on a whirlpool of speculation. When the capital development of a country becomes a by-product of the activities of a casino, the job is likely to be ill (un !) done.”
(SOURCE: For more inspiring wise thoughts, suggest reading incisively through published speeches/writings of N A Palkhivala – “We, the Nation THE LOST DECADES”)
Side Dish:
25 years of reforms: Why India needs an administrative innovation
After 25 years of liberalisation, India's rich are growing richer and the poor poorer
q

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READING DOWN MODEL IGST ACT (PART-7)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 27-7-2016

Determination of place of supply of services is important for goods and Service Tax. Section 3 and 3A of IGST Act lay down principles for determining supply of goods and/ or services in the course of inter-state and intra-state trade or commerce. There provisions are subject to section 6 on place of supply of services.
Two terms are important for determination of place of supply of services viz, 'service' and 'supply'. 'Service' in terms of section 2(88) of GST Act means anything other than goods. 'Supply' is defined in section 3 of the CGST Act, 2016.
As discussed earlier in Part 2 of this series of articles, 'supply' includes-
* All forms of supply of goods and / or services
* Importation of services
* Supplies specified in Schedule-I (without consideration)
* Matters to be treated as supply of services as per

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,
* Central Government has framed the rules and notified vide Notification No. 28/2012-ST, dated 20-6-2012 w.e.f. 1-7-2012.
* Such rules shall determine the place of provision of services for levy of service tax.
* Such rules shall determine-
– Place where services are provided
– Place where services are deemed to have been provided, or
– Place where services are agreed to be provided, or
– Place where services are deemed to have been agreed to be provided
The place of provision of service rules will determine the place where the services shall be deemed to be provided. It's taxability will be determined based on the location of its provision.
Place of Supply for IGST
Section 6 deals with determination of place of supply of services. This contain 13 sub-sections and stipulates different situations in which place of supply of services shall be ascertained.
In case of B2B (business to business) supply of services, the primary factor for determining the place of supply w

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o both, registered persons and persons other than registered persons. As per sub-section (1), place of supply of services shall be determined in terms of section (6).
Registered / unregistered person
Unlike the present place of provision of service norms, place of supply of services for IGST shall be determined on the basis of status of person who in recipient (i.e. whether he is registered or not. 'Registered person' is not defined either in CGST law or IGST law but taxable person has been defined. Going by the definition of taxable person in section 9 of the GST Act, it includes both, registered person and one who is required to be registered. So, we can assume that for place of supply, registered person is a taxable person who is registered u/s 19 and Schedule-III and other than registered person is a taxable person who is required to be registered but not so registered.
General Rule
As a general rule, the place of supply of service shall be determined as follows –
Sub

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ion to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work, or
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called and including a house boat or any other vessel, or
(c) by way of accommodation in any immovable property for organizing any marriage or reception or matters related therewith, official, social, cultural, religious or business function including services provided in relation to such function at such property, or
(d) any services ancillary to the services in clause (a), (b) and (c) above.
(See note 1 below)
Location at which the immovable property or boat or vessel is located or intended to be located.
Location at which the immovable property or boat or vessel is located or in

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inment event including supply of service in relation to a conference, fair, exhibition, celebration or similar events, or
(b) services ancillary to organization of any of the above events or services, or assigning of sponsorship of any of the above events.
(See Note to below 2)
Location of such person.
Place where the event is actually held.
(9)
The place of supply of services by way of transportation of goods, including by mail or courier
Location of such person
Location at which such goods are handed over for their transportation.
(10)
The place of supply of passenger transportation service
[Where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in the manner specified in sub-sections (2) or (3), as the case may be.]
(See Note 3 below)
Location of such person
Place where the passenger embarks on the conveyance for a continuous journey.

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n record of the supplier of services shall be the place of supply of such service.)
Location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services.
Location of billing address of the recipient of services on record of the supplier of services;
Location where such pre-payment is received or such vouchers are sold:
Location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services.
Location of billing address of the recipient of services on record of the supplier of services;
Location where such pre-payment is received or such vouchers are sold:
(13)
The place of supply of banking and other financial services including stock broking services to any person.
If the service is not linked to the account of the recipient of services.
Location of the recipient of services on the records of the supplier of services.
Location of the supplier of services.

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vided by way of dissemination in the respective States as may be determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf.
Note 1
Where the immovable property or boat or vessel is located in more than one State, the supply of service shall be treated as made in each of the States in proportion to the value for services separately collected or determined, in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf.
Note 2
Where the event is held in more than one State and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in the each of the States in proportion to the value of services so provided in each State as ascertained from the te

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READING DOWN MODEL IGST ACT (PART-6)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-7-2016

The concept of place of 'supply of goods's new in indirect taxation as presently 'place of removal' is relevant in central excise and 'sale' is relevant for value added tax. With GST, place of removal will no longer be relevant which has been a subject matter of interpretation and litigation in the present law.
Section 5 of Model IGST law provides for provisions to determine the place of supply of goods only. Supply of goods may or may not involve movement of goods and supply of goods may take place under different situations and for different type of goods by supplier or receiver itself.
Place of supply matrix
*
Place of Supply
2
Where supply involves movement of goods
Location of goods when movement of goods terminate for delivery to recipient
2A
Where goods are delivered on directions of third person (transfer of documents)

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of goods must involve movement thereof. Here the criteria is the location of goods where such movement terminates for delivery to the recipient. Generally, it will be the location of receiver of goods.
* Delivery based place of supply (sub-section 2A)
Where the goods are delivered by the supplier to a recipient or any other person, on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person.
Goods may be delivered to receiver or his agent or on his direction to any other person. It may be before or during the movement of goods and such delivery may be actual or by way of transfer of documents of title on goods. In case of such delivery of goods to third person, it shall be deemed that the pla

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ction 4)
Where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly.
Where the goods are supplied for assembly, installation (or even commissioning, erection, fabrication etc) at site, place of supply of goods in question shall be the location of site where goods are supplied and used for assembly etc.
* Goods supplied on board a conveyance (sub-section 5)
Where the goods are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.
For supplies on board a conveyance (e.g. train, aircraft, vessel, motor vehicle etc), since conveyance is a moving subject, place of supply shall be the location where goods are taken on board. For example, in a Shatabdi train from New Delhi to Dehradoon, food is supplied or taken at board at New Delhi. The place of supply shall be New Delhi irrespective of where goods a

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Concerns Raised Over Revenue's Inconsistent Legal Representation in Income Tax Cases; Advocates Overburdened with Multiple Appeals.
Case-Laws
Income Tax
Quality of representation on behalf of the Revenue – Inconsistent stand being taken by the Revenue in different appeals raising identical issues – most matters are distributed amongst a few Advocates with the result we have occasions where a single Advocate appears in eight/nine matters a day. This indeed is expecting the moon from the

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READING DOWN MODEL IGST ACT (PART-5)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 21-7-2016

Chapter III of the Model IGST Act provides for levy and collection of tax (IGST) vide section 4. Section 4 is the charging section for levy of IGST corresponding to section 6 of CST Act, 1956 dealing with liability to tax on inter-state sales.
For the purpose of charging IGST, following points are important –
* Tax to be levied shall be called IGST
* IGST shall be levied on all supplies of goods and / or services made in course of inter-state trade on commerce
* Rate of IGST shall be as per Schedule to the Act (yet to be prescribed)
* IGST shall be collected in the prescribed manner for which rules shall be

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s which will be specified in Schedule to Act, i.e., on such supplies, no tax shall be payable.
It may be noted that sub-section (1) on levy of IGST shall be subject to provisions of sub-section (3) and (4) as these are over riding provisions.
Sub-section (3) which provides for payment of IGST under Reverse Charge Mechanism (RCM) provides that reverse charge shall apply subject to the following –
* GST Council shall have to recommend the RCM.
* Central Government shall notify the RCM by way of a notification after GST Council has recommended
* RCM may be notified for specified categories of supplies of goods and / or services
* In RCM, tax shall be paid by the person receiving such goods and/ or services
* In RCM, all the provisi

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READING DOWN MODEL IGST ACT (PART-4)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 19-7-2016

'Supply' is going to be altogether a new concept in the indirect taxation, far away from manufacture (central excise), provision of service (service tax) or sale (value added tax). This concept will change the citus of taxation from 'origin' to 'destination' and is thus a total 'U-turn' from the present day taxation regime.
Meaning of Supply [Section 2(f)]
The term 'supply' has been defined to mean the same as defined in section 3 of the CGST Act, 2016 which provides for meaning and scope of 'supply'.
This section provides for the meaning and scope of supply of goods and services. There is no concept of supply of goods and services in the present law either in Service Tax or Central Excise. In the proposed law, supply of goods or services shall include the following:
* lease or disposal, and
* Importation of

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rivate or non-business use.
* Self supply of goods and/or services.
* Assets retained after deregistration.
* Supply of goods / services by a taxable person to another taxable or non-taxable person in the course or furtherance of business.
As Schedule-I includes matters to be treated as supply without consideration, the scope of 'supply' becomes much wider or unlimited. It shall cover services put to any private or non-business use and supply of goods or services by a taxable person to another taxable or non-taxable person in the course of or furtherance of business. (e.g., free gifts or samples, free services to friends etc).
It may however, be noted that supply of goods by a registered person to a job worker as per section 43A dealing with special procedure for removal of goods will not be treated as supply of goods.
Schedule II to Model GST law shall govern supply of goods or services in relation to transfer, land and building treatment or process, transfer of busi

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and collected in such manner as may be prescribed.
The Integrated Goods and Service Tax shall be paid by every taxable person in accordance with the provisions of this Act.
Supply of goods / services in inter-state trade or commerce
section 3 of the IGST Act provides for principles for determining supply of goods and /or services in the course of inter-state trade or commerce. Accordingly,
Subject to the provisions of section 5, a supply of goods shall be deemed to take place in the course of inter-State trade or commerce if the location of the supplier and the place of such supply are in different States.
Subject to the provisions of section 6, a supply of services shall be deemed to take place in the course of inter-State trade or commerce if the location of the service provider and the place of supply of service are in different States.
This section corresponds to sections 3 to 5 of CST Act, 1956. The provisions of section 3 shall determine as to when supply of goods or s

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services in the course of intra-state trade or commerce
Services 3A of the IGST Act provides for the supply of goods and / or services in the course of intra-state trade or commerce as follows –
Subject to the provisions of section 5, intra-state supply of goods means any supply where the location of the supplier and the place of supply are in the same State.
Subject to the provisions of section 6, intra-state supply of services means any supply where the location of the supplier and the place of supply are in the same State.
Accordingly, whereas place of supply of goods or services shall be determined in terms of section 5 and 6 respectively, intra-state supply shall mean-
* in case of goods – any supply of goods where location of the supplier and place of supply are located in the same state.
* in case of services – any supply of services where the location of supplier and place of supply are in the same state.
These principles can be better understood by the following m

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GST Gurugram Commissionerate operating as GST Seva Kendras
TRADE NOTICE No. 06/2017 Dated:- 18-7-2016 Trade Notice
GST
OFFICE OF THE PRINCIPAL COMMISSIONER OF GST, GURUGRAM
PLOT NO. 36-37, SECTOR 32, GURUGRAM, HARYANA
C. No. IV(16) Hq Tech/GGW/Trade Notice/01/2017-18/1083
Dated:- 18.07.2016
TRADE NOTICE No. 06/2017
Sub: GST Gurugram Commissionerate operating as GST Seva Kendras
It is brought to notice of the trade that GST Gurugram Commissionerate is operating GST Seva Kendras in

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GST – Tax invoice, Debit Note and credit Note
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 12-7-2016

1. Introduction
Invoice is a document which provides evidence as to existence of transaction of sale or purchase of goods or the agreement of supply. GST act also gives immense importance to invoice and named it as tax invoice containing details provisions as stated hereunder.
2. Meaning of tax invoice
Tax Invoice shall be deemed to include a document issued by an Input Service Distributor and also include any supplementary or revised invoice issued by the supplier in respect of a supply made earlier.
3. Issue of tax invoice
Supply of goods
Every registered person is required to issue a tax invoice at

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evised notice for the period starting from the effective date of registration and date of issuance of certificate of registration.
5. Composition levy
A registered taxable person who opts for composition levy shall at the time of supply of goods or services not issue a tax invoice. Instead it had to issue a bill of supply containing the particulars as required.
6. Non-taxable supply
A registered taxable person who supplies non-taxable goods or services shall instead of issuing a tax invoice had to issue a bill of supply containing the particulars as required.
7. Tax Indication in the Tax Invoice
Where A Registered Dealer providing supply for a consideration and which is liable to tax, then tax on such supply shall necessarily be indic

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tax and interest on such supply has been passed by him to any other person
9. Debit Note
* When a Debit Note should be issued
When a Registered Dealer issued tax invoice for supply of goods or services and in such invoice the amount of tax charged and taxable value is less than the taxable value and tax payable, then said taxable person, who supplied the goods, may issue a debit note to the recipient containing such particulars as may be prescribed.
* Time limit for issuing Credit Note
Thirtieth day of September following the end of the financial year in which such supply was made or date of filling of the relevant annual return; whichever is earlier:
10. Furnishing details of debit and credit note in return
* If any registered ta

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GST – Concept of Supply
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 11-7-2016

Introduction :
The most awaited GST is all about supply as it merger sale and service in the term supply. The learned author aims at enlightening readers about the concept and importance of supply.
Meaning and scope of supply
The law provides for the definition and scope of apply. In simple terms, supply includes all the following –
* All forms of supply of goods and/or services such as
* 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
* Importation of service, whether or not for a consideration and whether or not in the course or furtherance of business,
* A supply specified in schedule I, made or agreed to be made without a consideration.
* Schedule I – All the following matters will be considered as supply without

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in goods will pass at a future date upon payment of full consideration as agreed, is a supply of goods.
* Land and Building
* Lease, tenancy, easement, license to occupy land is a supply of services.
* Lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.
* Treatment or process
* Treatment or process which is being applied to another person's goods is a supply of services.
* Transfer of business assets
* Goods forming part of the assets of a business when transferred or disposed of so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods.
* Where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of th

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ivil structure or a part thereof, including a complex or building intended for a sale to a buyer, wholly or partly except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or before its first occupation, whichever is earlier.
* Here, the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;
* Temporary transfer or permitting the use or enjoyment of any intellectual property right;
* Development, design, programming, customization, adaption, up gradation, enhancement, implementation of information technology software;
* Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
* Works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
* Transfer of the right to use any goods for any purp

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, by notification, the transactions that are to be treated as-
(i) a supply of goods and not as a supply of services; or
(ii) a supply of services and not as a supply of goods; or
(iii) neither a supply of goods nor a supply of services.
Branded Supply
The supply of any branded service by an aggregator, as defined in section 43B, under a brand name or trade name owned by him shall be deemed to be supply of the said service by the said aggregator. Here, aggregator means a person, who owns and manages an electronic platform, and by means of the application and a communication device, enables a potential customer to connect with the persons providing service of a particular kinds under the brand name or trade name of the said aggregator.
Conclusion
Thus, GST act had covered almost all sorts of services as existingly defined and all sorts of manufacturing and trading activity in the ambit of supply considering different type and nature of transactions.
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READING DOWN MODEL IGST ACT (PART-3) – (Input Tax / Output Tax)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 11-7-2016

Input Tax [Section 2(1)(d)]
Input Tax has been defined as under-
'Input tax' in relation to a taxable person, means the Integrated Goods and Services Tax, Central Goods and Services Tax or State Goods and Services Tax, as the case may be, charged on any supply of goods and/or services to him which are used, or are intended to be used, in the course or furtherance of his business and includes the tax payable under sub-section (3) of section 4.
Presently, Cenvat Credit Rules, 2004 also deal with input and input services for the purpose of Cenvat credit of input taxes.
Model GST la

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paid under section 4(3), i.e., paid under reverse charge method.
Input Tax Credit [Section 2 (1)(e)]
'Input Tax Credit' means credit of input tax as defined in section 2 (1)(d).
Model GST law also defines input tax credit u/s 2(1) (58) on similar lines.
When one takes credit of input tax in the course of business, it shall be called input tax credit. Presently, it is referred to as Cenvat Credit which is governed by Cenvat Credit Rules, 2004 .
Output Tax [Section 2(1)(g)]
Output tax is defined as under-
'Output tax' in relation to a taxable person, means the IGST chargeable under the Act on taxable supply of goods and/or services by him or his agent and excludes tax payable by him on reverse charge basis.
Model GST

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MODEL GST LAW- INITIAL REACTIONS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 10-7-2016

Model GST Law (for CGST, SGST and IGST) in now in public domain for feedback by all stakeholders. The model law is still a draft of the proposed law which is itself subject to changes by the Empowered Committee and drafting panel. It is expected that draft of model law shall be finalized in due course after considering the suggestions of all concerned, once the enabling legislation is enacted by the Parliament.
Here are some quick reactions on the proposed law –
* GST law should be a very simple tax law as the present law / provisions are too complex to understand by a common man.
* GST is not going to be governed by single legislation but by a bunch of legislations (38) – 36 state taxes for states and union territories, CGST and IGST.
* It will have to be ensured that all states have verbatim same provisions for rates, levy, administration and procedures. On

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d (deemed supplies).
* Valuation rules are too cumbersome so as to even prescribe valuation of services without consideration.
* Transaction value of goods and services should factor the 'discounts'. There should be no tax on free supplies.
* Inter-state activitiesshould exclude activities of same person.
* Non compliances attract very harsh and heavy penalties / punishment and need to be diluted in view of GST being a new levy and new law.
* Prosecution threshold should be kept at ₹ 2 crores.
* A large number of compliances / returns / reconciliations are proposed. This will only burden all stakeholders, will make GST inefficient and a regressive tax. Cost of compliance will be major issue taking away benefits of GST.
* Also, same person should not be asked to file separate returns in different states.
* Set off of credit should be allowed amongst all states as a pool.
* Refund of any credit balance other than for exports is not allowed. This should be

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ispute resolution scheme so that baggage of disputes in not carried forward.
* Common tax administration from assessee's view point is key to success of GST as CGST / SGST are administered by two different authorities / departments.
* Input tax credit (Cenvat) should not be denied to real estate sector and allowed to works contracts only. Guidelines for valuation of land should be made clear and transparent. Also, non-subsuming of stamp duty in GST should be reconsidered.
* GST is the tax future. GST law should therefore be forward looking and open for futuristic businesses such as e-commerce, technology based, IT etc and recognize internet, digital economy, start ups etc. Clubbing all such services under telecommunication may not be correct as it only reflects poor understanding of 'technology' itself.
* Government should not hurry implementation of GST from April, 2017. Even if the Constitutional Amendment is passed by Rajya Sabha in monsoon session, there is lot

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GST – Registration
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 10-7-2016

1. Background
Model GST law provides for registration of various persons in different situations. This article aims at enlightening readers about the persons who are required to take registration and other provisions related to registration.
2. Threshold Limit
In order to provide relaxation to small suppliers it is provided that every supplier shall be liable to be registered under this act in the State form where it makes a taxable supply of goods or services if its aggregate turnover in a financial year exceeds ₹ 9 lacs. However, this limit is ₹ 4 lacs for the persons conducting business in NE states including Sikkim.
Here, aggregate turnover means the aggregate value of all taxable and non-taxable supplies, exempt supplies and exports of goods and/or services of a person having the same PAN, to be computed on all India basis and excludes taxes, if any, charged u

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s a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 9 lacs.
(m) Supplier liable to be registered where it makes a taxable supply of goods of services if its aggregate turnover in a financial year exceeds ₹ 4 lacs. (for NE states including Sikkim)
(n) Persons who were already registered under the earlier law subject to point (l) and (m) above.
(o) Transferee in case where business is transferred.
4. Following table will make some situations regarding registration more clear –
Situation
Nature of supply
Registration required
1
Taxable inter-state supply
Yes
2
Exempted inter-state supply
No
3
Intra-state supply (upto ₹ 9 lacs)
No
4
Intra-state supply (exceeding ₹ 9 lacs)
Yes
5
Intra-state supply (upto ₹ 9 lacs)
Exempted inter-state supply of any value
No
6
Casual Taxable person
Yes
7
Reverse charge – for personal use upto prescribed limit
No
8
Reverse charge – for personal use beyond

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Option available for separate registration for each business vertical
* Option of voluntary registration is available
* Every person applying for registration should b having PAN number
* Non resident person may be granted registration on any other documents as prescribed ion absence of PAN number.
* Unique Identity number will be allotted to the assessees.
7. Special provisions relating to casual taxable person and non-resident taxable person
* Registration certificate issued will be valid for 90 days from the date of registration.
* This period could be further extended to 90 days.
* Such taxable persons are required to deposit tax in advance on the basis of estimated tax liability.
This is just for your reference. It does not constitute our professional advice or recommendation.
Reply By Narayan Mahale as =
Whether for every branch within the state is required to be registered or only a principal place of business would suffice?
Dated: 11-7-2016
Reply By CA Akas

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Odisha VAT on builders and work contractors
By: – Tarun Agarwalla
Goods and Services Tax – GST
Dated:- 8-7-2016

Odisha Vat Provisions- A study for construction and real estate sector.
Introduction
The issue of taxability of works contracts under VAT and Service Tax is something which has confronted assessee leading to frequent referrals to Courts over the years. While the issue of taxability under Sales Tax has led to referrals over the last 50 years or so, the issue with regard to service tax is a more recent one. But often the issue of taxability centres around the basic nature of contracts and the valuation methodology that should be adopted under both Sales Tax/VAT and Service Tax.
The subject of works contract is one of the most confusing and litigated issues. The Constitution (Forty Sixth Amendment) Act, 1982 granted powers to State Governments to enact laws for providing the levy of tax on the transfer of property (whether as goods or in some other form) invol

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y in goods from one of the parties to the contract to the other party thereto for a price.
In the 46th amendment of the constitution a new clause 29A have been inserted In article 366:-
`”(29A) “tax on the sale or purchase of goods” includes-
(a) …….
(b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;”
State Sales Tax laws were suitably amended their respective state sales tax laws, then to incorporate the provisions to tax works contract. In the VAT regime similar provisions also been brought out as deemed sale. Under present Odisha VAT act definition of sale include deemed sale since inception of law which is borrowed from Sales Tax act.
Under the Odisha Vat Act As per section 2(63) 'works contract' means a contract for construction, building, manufacture processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of an

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so cover a works contract), the dominant nature test would not be applicable and that the sale element of those contracts could be separated and subjected to sales tax or VAT.
Point of taxation
Indirect tax law provides the point of levy or the point of occurrence of liability to collect or pay to the concerned taxing authorities. Under Odisha VAT act clause 4 of section 11 express “the sale of goods shall, for the purposes of this Act, be deemed to have taken place, in the case of works contract, when the goods are incorporated in the course of execution of the works contract, whether or not there is receipt of payment for such sale”. Hence in case of works contract or similar contract of construction the liability occurs when the goods have been incorporated.
Valuation of goods in the works contract and
It is a fact that the VAT can only be levied on the value of goods transferred in pursuance of contract and hence the value of goods out of value of works contract need to be de

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vices.
* Profit earned by the contractor to the extent it is relatable to supply of labour and services.
* Amounts paid to a sub-contractor as consideration for the execution of works contract whether wholly or partly, in a case where the contractor proves to the satisfaction of the assessing authority that tax has been paid by the sub-contractor on the turnover of the goods involved in the course of execution of such works contract.[ this last clause(i) inserted since 01.10.2015]
When the value of material as well as labour or like charges cannot be ascertainable, verifiable
The proviso to section 11(2)(c) and proviso to Rule 6(e) also address to certain situation where the actual cost of labor, services or like charges could not be ascertained or verifiable. The provision says that, where the works contractor fails to produce evidence in support of expenses towards labour and services etc. or such expenses are not ascertainable a lump sum amount as such charges shall be determi

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shing of marbles 15%
(f) Supplying fixing of stones other than those described in (d) and (e)
(g) earth dam
(h) Masonary dam
(i) Concrete dam
(j) Spillway
(k) Canal lining
(l) Other canal structure 40%
(m) Wooden/bamboo fair weather bridges
30%
25%
30%
20%
15%
15%
50%
35%
45%
35%
35%
40%
20%
4
Sanitary fitting and plumbing's
15%
5
Painting and polishing
20%
6
Supplying and laying pipes
20%
7
Construction of bodies of motor vehicle and
Construction of trailers
20%
8
Services and maintenance of instruments, equipments, appliances, plants and machinery
80%
9
Tire rereading
30%
10
Processing and supplying of photographs and photo negatives
50%
11
Electroplating, electro-galvanizing, anodizing and the like
30%
12
Lamination, rubberisation, framing, coating and similar processes
30%
13
Printing and block making
30%
14
Supply and installing of weighing machine and weigh bridges
15%
15
Sculptural contract/contracts relating to ar

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osition scheme for works contract
The Odisha VAT Act also provides an option to all the dealers engaged in works contract and dealers undertaking the construction of flats, dwellings or buildings or premises and transferring them along with land or interest underlying the land to opt for a composition scheme notified under section 11(3). Government of Odisha have come out with two notifications dated 16.01.2016 made effective from 01.10.2015.
* Government of Odisha, department of finance dated 16/01/2016 no 1457/FIN-CT1-TAX-0035/2015- applicable to dealers transferring goods involved in the execution of works contact
* Government of Odisha, department of finance dated 16/01/2016 no 1461/FIN-CT1-TAX-0035/2015- applicable to dealers who undertakes the construction of flats, dwellings or buildings or premises and transfer of property along with land or interest underlying land to pay tax in lieu of VAT.
Composition Scheme for Works contractor
* Applicability- the scheme would be

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of composition from such date in Form C-1
Compliances-Every dealer opting for composition under this scheme shall furnish return for each tax period in Form C-5 within twenty-one days from the date of expiry of such tax period.
TDS Provisions- the TDS proviso will be applicable to the dealer as a contractor. In case the dealer furnish to the assessing authority, the details of the contractee in Form C-4, the assessing authority in form C-3 shall intimate to the contractee (deducting authority) to deduct tax at source at such rate and on such percentage of the gross value of the works, as specified in this notification.
Liability- the liability on the works contractor would be in lieu of amount of tax payable by him under section 9 (a).
Types of Dealer executing works contract- Type A and Type B
* Type A Dealer:- registered dealer who opt to pay composition tax under this Scheme shall,-
* Shall not purchase or procure goods from any place outside Odisha at any time during t

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act.
Rate of Tax applicable- the following is the table where the rate of tax under composition is being given
Category
Nature of Works Contract
Composition tax rate (As percentage of entire turn over in relation to works Contract in Odisha)
Under the Condition of Scheme-A
Under the Condition of Scheme-B
(1)
(2)
(3)
(4)
1.
Every registered dealer engaged in execution of works contracts of the following categories and incidental or ancillary activities in connection with or thereto:
(1) Civil Contracts, Such as,
(a) Civil Construction, improvement, modification, repair and maintenance, electrification, sanitary fittings, flooring, plastering, finishing, white washing, painting, polishing, interior decoration, etc. of any immovable property, including a building or a complex- residential or commercial.
(b) Water works and Sewerage works, including treatment plants, whether meant for individual houses/ buildings/ complexes or for the general public.
(c) Fabrication & fixi

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g vehicles, annual maintenance contracts (AMCs) and other similar contracts.
(3) All other types of works contracts, including those involving moveable goods, not specified elsewhere in this notification.
3%
6%
2.
Every registered dealer engaged in,-
(i) Printing and/or book-binding.
(ii) Textile processing such as dying, fabrication, tailoring, embroidery and other similar activities.
(iii) Electro plating, electro galvanizing, anodizing, power coating and other similar activities.
(iv) Re-treading of old tyres
2%
4%
Composition scheme for real estate developer, builder
* Applicability to dealer- the scheme would be available to a dealer who undertakes the construction of flats, dwellings or buildings or premises and transfer of property along-with land or interest underlying the land to pay tax, by way of composition, in lieu of VAT.
* Applicable to amount- the scheme can only applicable to All the payments received on or after 01.10.2015 towards construction of flat

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m C-1
Compliances-Every dealer opting for composition under this scheme shall furnish return for each tax period in Form C-5 within twenty-one days from the date of expiry of such tax period.
Liability and valuation – the liability on the dealer under the scheme would be in lieu of VAT on the aggregate amount. The aggregate amount would be the actual value of the contract or the value determined for stamp duty under the Odisha Stamp Rules, 1952, whichever is higher,
Rate of Tax applicable- The Applicable rate of tax would be 3.5% on the aggregate amount.
Tax Deducted at Source ( TDS)
Under section 54 read with Rule 58 of the Odisha Vat Act and Odisha Vat Rules, tax need to be deducted by certain specified persons while paying to a dealer with respect to the works contract being executed by such dealer.
* However in case the TDS is being made on principal contractor, there will no requirement of TDS in case of all future subcontracts.
* Further the principal contractor woul

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READING DOWN MODEL IGST ACT (PART-2)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 7-7-2016

This article is in continuation of Part-I wherein we discussed meaning of Integrated Goods and Service Tax (IGST). In this part, let's understand some other definitions of terms defined in Model IGST Act.
Appropriate State [Section 2(a)]
Appropriate State has been defined as follows –
“Appropriate State”, in relation to a taxable person, means that State where he is registered or liable to be registered under section 19 of the Central Goods and Services Tax Act, 2016.
Explanation: For the purpose of this Act, “State” includes Union Territory with Legislature.
It may be noted that the term 'appropriate sta

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ll mean a state –
* where taxable person is registered, or
* where taxable person is liable to be registered u/s 19 of CGST Act, and
* includes a Union Territory with legislature
Government [Section 2(b)]
'Government' means the Central Government.
Government would mean only the Central Government (and not any state or other Government).
However, in Model GST Act, section 2(49) defines 'government' differently where it includes Central Government departments, State Government & its departments, and Union Territory & its departments. Here, even the departments of Central Government are excluded.
Supply [Section 2(f)]
The term 'supply' has been defined to mean the same as defined in section 3 of the CGST Act

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in the course of or furtherance of business
* supply shall include importation of service, irrespective of whether for consideration or not and whether in the course of or furtherance of business or not.
* supply shall include supply as per Schedule-I made without a consideration
It also includes a supply which is made or agreed to be made without a consideration and specified in Schedule-I to the Act, i.e., matters to be treated as supply without consideration which are as follows:
* Permanent transfer/disposal of business assets.
* Temporary application of business assets to a private or non-business use.
* Services put to a private or non-business use.
* Self supply of goods and/or services.
* Assets retained after deregis

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Video on key highlights of Draft Model GST Law
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 5-7-2016

Dear Professional Colleague,
Video on key highlights of Draft Model GST Law
After getting the Draft Model Goods and Services Tax (“GST”) Law on public domain on June 14, 2016, GST has been creating a buzz amongst all stake holders, eagerly waiting for the monsoon session of the Parliament to commence with the hope that the much awaited Constitutional (122nd Amendment) Bill, 2014 on GST will be passed, which will pave the way for GST in the Country.
GST is a destination based consumption tax levied at multiple stages of production and distribution of goods and services, with taxes on inputs credited against taxes o

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theme presentation made by Mr. Bimal Jain on “Highlights of Draft GST Law, 2016” at the Workshop series on Draft Model GST Law – Scope of supply, Place & Time of supply, Valuation and Transitional provisions in GST, organised by the PHD Chamber of Commerce on June 29, 2016, focuses on following ingredients of Draft Model GST Law along with various suggestions/ issues:
* Overview of Existing Indirect Taxes
* How GST will help Trade & Commerce
* Meaning & Scope of taxable event i.e. 'supply' under GST
* Threshold Exemption
* Time of Supply
* Place of supply
* Valuation under GST
* Registration and Returns under GST
* Input tax credit – scope and limitations thereof
* Other important issues and way forward for GST
Hope th

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REGISTRATION PROCEDURE – MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 4-7-2016

Chapter VI of the model GST law describes the procedure of registration. This Chapter provides procedure for registration, obtaining Unique identity number, registration for casual tax payer, amendment of registration, cancellation of registration and revocation of cancellation of registration.
Registration
Section 19(1) provides that every person who is liable to be registered under Schedule III of this Act shall apply for registration in every such State in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed. If the person, other than an Input Service Distributor, is registered under an earlier law, it shall not be necessary for him to apply for fresh registration under this section and he shall follow the procedure as may be prescribed

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e, irrespective of the threshold specified;
* non-resident taxable persons, irrespective of the threshold specified;
* persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold specified
* persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold specified;
* every electronic commerce operator, irrespective of the threshold specified;
* an aggregator who supplies services under his brand name or his trade name, irrespective of the threshold specified.
Supplier
* The supplier shall not be liable to registration if his aggregate turnover consists of only goods and/or services which are not liable to tax under this Act.The supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of goods by the 'principal' referred to in section 43A, and the value of such go

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High Court.
Transfer of business
Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court.
Holder of earlier licence
Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day, which is subject

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ain a Unique Identity Number, in the manner prescribed, for the purpose(s) notified, including refund of taxes on the notified supplies of goods and/or services received by them.
The registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. The proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. A registration or a Unique Identity Number shall be deemed to have been granted after the period prescribed if no deficiency has been communicated to the applicant by the proper officer within that period.
Deemed registration
The grant of registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the SGST/CGST Act provided that the

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Section 19A provides for registration for casual taxable person and nonresident taxable person. The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date of registration. The proper officer may, at the request of the said taxable person, extend the aforesaid period of ninety days by a further period not exceeding ninety days.
Notwithstanding anything to the contrary contained in this Act, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. Where any extension of time is sought such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought. The amount dep

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ase may be, approval of amendments under the CGST Act/SGST Act shall be deemed to be a rejection or approval of amendments under the SGST Act/CGST Act.
Cancellation of registration
Section 21 (1) provides that the proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where, –
* the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
* there is any change in the constitution of the business; or
* the taxable person, other than the person registered under sub-section (3) of section 19, is no longer liable to be registered under Schedule III.
Section 21(2) provides that The proper officer may, in the manner as

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e to show cause and without giving the person a reasonable opportunity of being heard. The cancellation of registration under this section shall not affect the liability of the taxable person to pay tax and other dues under the Act for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Deemed cancellation
The cancellation of registration under the CGST Act/SGST Act shall be deemed to be a cancellation of registration under the SGST Act/CGST Act.
Liability of tax payer
Section 21 (7) provides that every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit or cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is hi

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