Goods and Services Tax

Question 20 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 20 – Q 20. Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST? Ans. No, the existing taxpayers whose PAN have been validated from CBDT database will not be required to apply afresh. They will be issued provisional GSTIN by GST portal, which will be valid for six months for providing relev

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Question 19 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 19 – Q 19. Will tax payer be able to change the tax profes

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Question 11 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Under what circumstances will the application for Advance Ruling be compulsorily rejected? Ans. Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below: (a) if the question raised in the application is already pending in the applicant s case before any First Appellate Authority, the Appellate Tribu

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Question 18 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 18 – Q 18. Will GSTN provide separate user ID and password for Tax Professional to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today? Ans. Yes, GSTN will be providing separate user ID and Password to Tax Professional to enable them to work on behalf of their clients without as

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Question 17 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 17 – Q 17. Will GSTN be providing mobile based Apps to vie

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Question 10 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. What is the procedure for obtaining Advance Ruling? Ans. Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining advance ruling should make application to AAR in a prescribed form and manner. The format of the form and the detailed procedure for making application will be prescribed in the Model G

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Question 16 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. Will GSTN provide tools for uploading invoice data on GST portal? Ans. Yes, GSTN will provide spreadsheet (like Microsoft Excel) like tools free of cost to taxpayers to enable them to compile invoice data in the same and upload invoice data in one go. This will be an offline tool which can be used to inputs invoice data without being online and

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Question 9 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. Can an advance ruling given be nullified? Ans. Section 103 provides that an advance ruling shall be held to be ab initio void if the AAR or AAAR finds that the advance ruling was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts. In such a situation, all the provisions of the CGST/SGST Act shall apply to the applicant as if s

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Question 15 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – Q 15. Can invoice data be uploaded on day to day basi

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Question 14 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. Will GSTN generate a unique identification for

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Question 8 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – Q 8. What is the time period for applicability of Advance Ruling? Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 102, it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. – Statutory Provisions, Acts, Rules, Regula

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Question 13 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN? Ans. The officers will be required to use GSTN information at the backend for following functions: Approval/rejection for enrollment/registration of taxpayers; Tax administration of state tax(Assessment /Audit /Refund / Appeal/

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Question 7 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. To whom will the Advance Ruling be applicable? Ans. Section 102 provides that an advance ruling pronounced by AAR or AAAR shall be binding only on the applicant and on the jurisdictional tax authority of the applicant. This clearly means that an advance ruling is not applicable to similarly placed taxable persons in the State. It is only limited to the person who has appli

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Question 12 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – Q 12. What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN? Ans. Some of the functions which will be performed by taxpayers through GSTN are: Application for registration as taxpayer, and profile management; Payment of taxes, including penalties and interest; Uploading of Invoice data & filing returns /

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Question 11 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. What are the benefits to taxpayers in using the GSPs? Ans. A GSP providing tax accounting software will have the advantage of already providing the tax payer with a vast majority of the taxation functionality. It will help the tax payer if the delta process of upload of the invoice/ return and reconciliation of the same is also provided by the GSP. Whereas in case of GST portal, another set of exercise manually or otherwise will have to be done to upload the invoice data or the return. The interface and features exposed by GST portal will be uniform for all taxpayers and might be basic in f

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How may AAR and AAAR will be constituted under GST? – Question 6 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. How may AAR and AAAR w

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Question 10 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. What will be the role of GST Suvidha Providers? Ans. The GSP developed Apps will connect with the GST system via secure GST system APIs. Some of the functions of GSP are: Development of various apps / interfaces for taxpayer, TRPs of GST system Providing other value added services to the taxpayers The GST Suvidha Providers (GSPs) are envisaged t

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Question 5 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. What is the Appellate authority for advance ruling (AAAR) and what would be its composition? Ans. Appellate authority for advance ruling (AAAR) will hear appeal against advance ruling given by the AAR. This will comprise of two members namely Chief Commissioner of CGST designated by the Central Board Excise and Customs (CBEC) and Commissioner of SGST having jurisdiction ov

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Question 4 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 4. What will be the composition of Authority for advance rulings (AAR) under GST? Ans. Authority for advance ruling (AAR) shall comprise one member CGST and one member SGST. They will be appointed by the Central and State government respectively. Their qualification and eligibility condition for appointment will be prescribed in the Model GST Rules. (Section 95). – Statutory

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Question 9 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. What is GSP (GST Suvidha Provider)? Ans. The GST System is being developed by Infosys, the Managed Service Provider (MSP). The work consists of development of GST Core System, provisioning of required IT infrastructure to host the GST System and running and operating the system for five years. The proposed GST envisages all filings by taxpayers electronically. To achieve this, the taxpayer will need tools for uploading invoice information, matching of input tax credit (ITC) claims, creation of party-wise ledgers, uploading of returns, payment of taxes, signing of such document with digital sig

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Question 3 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 3 – Q 3. What is the objective of having a mechanism of Advance Ruling? Ans. The broad objective for setting up such an authority is to: i. provide certainty in tax liability in advance in relation to an activity proposed to be undertaken by the applicant; ii. attract Foreign Direct Investment (FDI); iii. reduce litigation; iv. pronounce ruling expeditiously in transparent and inex

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Question 8 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – Q 8. What is the concept of GST Eco-system? Ans. A common GST system will provide linkage to all State/UT Commercial Tax departments, Central Tax authorities, Taxpayers, Banks and other stakeholders. The eco-system consists of all stakeholders starting from taxpayer to tax professional to tax officials to GST portal to Banks to accounting authorities. T

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Question 2 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. Which are the matters enumerated in Section 97 for which advance ruling can be sought? Ans. Advance Ruling can be sought for the following matters: (a) classification of any goods or services under the Act; (b) applicability of a notification issued under provisions of the Act having a bearing on the rate of tax; (c) the principles to be adopted for the purposes of determi

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Question 7 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. What are the basic features of GST common portal? Ans. The GST portal shall be accessible over Internet (by Taxpayers and their CAs/Tax Advocates etc.) and Intranet by Tax Officials etc. The portal shall be one single common portal for all GST related services e.g.- i. Tax payer registration (New, surrender, cancelation, etc.); ii. Invoices upload,

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Question 6 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. What is the role of Infosys in GSTN? Ans. GSTN has engaged M/S Infosys as a single Managed Service Provider (MSP) for the design, development, deployment of GST system, including all application software, tools and Infrastructure and operate & maintain the same for a period of 5 years from Go-Live. – Statutory Provisions, Acts, Rules, Regulatio

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