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

Question 15 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – Q 15. Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates? Ans. Yes. The Commissioner shall not revise any order if (a) the order has been subject to an appeal under section 79 or under section 82 or under section 87 or under section 88; or (b) more than three years have expired after the passing of the decision

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee

Question 18 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 18 – Q 18. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee? Ans. The refund shall be made in accordance with the provisions of the earlier law only. In case any recovery is to be made then it will be made as an arrear of tax under GST. – Statutory Provisions

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

Question 17 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 17 – Q 17. What will be fate of any appeal or revision relating to a claim

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

Question 15 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – Q 15. What is the time limit for issue of debit/credit note(s) for revision of prices? Ans. The taxable person may issue the debit/credit note(s) or a supplementary invoice within 30 days of the price revision. In case where the price is revised downwards the taxable person shall be allowed to reduce his tax liability only if the recipient of the invoice or credit no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

Question 13 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. Can the Commissioner of SGST revise any order passed under the Act by his subordinates? Ans. Yes. Section 80(1) of SGST Act authorises Commissioner to call for and examine any order passed by his subordinates and in case he considers the order of the lower authority to be erroneous in so far as it is prejudicial to revenue, he can revise the order a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

Question 11 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. (only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST? Ans. 10% of the amount in dispute has to paid before filing appeal. This is common for both CGST and SGST. However, for SGST, in addition to this 10%, the appellant has to also pay in full, such part of the a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

Question 12 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – Q 12. If finished goods removed from a factory for carrying out certain processes under earlier law are returned on or after the appointed day, whether GST would be payable? Ans. No tax will be payable in GST by the manufacturer or by the Job worker where the goods removed prior to the appointed day for carrying out process not amounting to manufacture are returned w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Can a manufacturer transfer finished goods sent for testing purpose to the premises of any other taxable person

Question 11 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Can a manufacturer transfer finished goods sent for testing purpose to the premises of any other taxable person? Ans. Yes, a manufacturer can as per the provisions of the earlier law transfer the said goods to the premises of any registered taxable person on payment of tax or without payment of tax for exports within 6 months or extended period from the appoint

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?

Question 10 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority? Ans. The FAA is empoweredto pass an order enhancing the fees or penalty or fine in lieu of confiscation or reducing the amount of refund or input tax credit provided the appellant has

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the earlier law are returned after completion of job work after the appointed day

Question 9 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the earlier law are returned after completion of job work after the appointed day? Ans. No tax shall be payable by the manufacturer or the job worker under the following circumstances: Inputs/ semi-finished goods are sent to the job worker in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What is the amount in dispute?

Question 9 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. What is the amount in dispute? Ans. As per explanation to Section 79(6) of MGL, the expression amount in dispute shall include- (i) amount determined under section 46 or 47 or 48 or 51; (ii) amount payable under rule-of the GST Credit Rules 201…; and (iii) amount of fee levied or penalty imposed. – Statutory Provisions, Acts, Rules, Regulations,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within 6 months? If, say, goods are returned in GST by a buyer after 6 months of sales, will it become taxable in CST or GST

Question 8 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – Q 8. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within 6 months? If, say, goods are returned in GST by a buyer after 6 months of sales, will it become taxable in CST or GST? Ans. First, find out whether the goods are taxable in GST or not. Secondly check whether the goods were returned after 6 months from the appoint

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

A registered taxable person has ₹ 1000 ITC credited to his electronic credit ledger from the last return under the earlier law. Now, he switches over to composition scheme in GST, will he get refund of that ITC.

Question 7 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. A registered taxable person has ₹ 1000 ITC credited to his electronic credit ledger from the last return under the earlier law. Now, he switches over to composition scheme in GST, will he get refund of that ITC? Ans. No. He shall have to pay an amount equivalent to the credit of input tax on inputs held in stock on the day immediately preceding the date of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST

Question 5 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST? Ans. A manufacturer having a turnover of say ₹ 60 lakhs was enjoying SSI exemption earlier, will have to be registered in GST as the said turnover exceeds the basic threshold of ₹ 10 lakhs – section 9.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =