Foreword

Foreword Draft-Bills-Reports – FAQ on GST dated 21.9.2016 based on Draft Model GST Foreword With the 101st Constitution Amendment Act coming into force on 8th September, 2016 and notification of the GST Council on 15th September – the road to GST rollout is clear. Government is keen on introducing GST the biggest indirect tax reform, with effect from 01 April 2017. One of the biggest challenges is to train the indirect tax officials of both Centre and State, as well as the trade on the concepts, processes and procedures of GST. National Academy of Customs, Excise & Narcotics (NACEN), the apex training institution for capacity building in indirect taxation under the Central Board of Excise and Customs, has been mandated to impart trai

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nteractive sessions, as a training tool for helping the officers as well as public, to get acquainted with the Model GST Law and its nuances. The FAQs have been prepared and reviewed by a team of officials from both Centre and States. I congratulate all the officers who worked in the preparation of this booklet, and NACEN for their efforts. I am sure that this FAQ compilation covering 24 topics with over 500 questions, will be an effective tool in disseminating knowledge on GST to Tax officials, Trade and Public. This is the first version based on the Model GST Law which has been released in the public domain. NACEN will bring out updated versions of the FAQ, as and when relevant statutes are enacted and rules are framed. Najib Shah Chairma

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r. Commissioner, Hyderabad (Chap. 16) ; Shri Shashank Priya, ADG, DG GST, CBEC (Chap. 17 to 20); Shri G.D. Lohani, CCE, Faridabad (Chap. 21 & 22); and Shri Prakash Kumar, CEO, GSTN (Chap.23). Comments and Suggestions on FAQ may please be sent to dg.nacen-cbec@nic.in Disclaimer: This FAQ on GST compiled by NACEN and vetted by the Source Trainers is based on the draft Model GST Law released in public domain in June, 2016. This FAQ is for training and academic purposes only. The information in this booklet is intended only to provide a general overview and is not intended to be treated as legal advice or opinion. For greater details, you are requested to refer to the model GST law. – Statutory Provisions, Acts, Rules, Regulations, Taxation

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