What will be the role of GSTN in registration

Question 5 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. What will be the role of GSTN in registration? Ans. The application for Registration will be made Online on GST Portal. Some of the key data like PAN, Business Constitution, Aadhaar, CIN/DIN etc. (as applicable) will be validated online against respective agency i.e. CBDT, UID, MCA etc, thereby ensuring minimum documentation. The application data,

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What is the interface system between GSTN and the states/CBEC

Question 4 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 4. What is the interface system between GSTN and the states/CBEC? Ans. In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation

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What services will be rendered by GSTN

Question 3 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 3 – Q 3. What services will be rendered by GSTN? Ans. GSTN will render the following services through the Common GST Portal: (a) Registration (including existing taxpayer master migration and issue of PAN based registration number); (b) Payment management including payment gateways and integration with banking systems; (c) Return filing and processing; (d)

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What is the genesis of GSTN

Question 2 – Draft-Bills-Reports – Frontend Business Process on GST Portal – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. What is the genesis of GSTN? Ans. The GST System Project is a unique and complex IT initiative. It is unique as it seeks, for the first time to establish a uniform interface for the tax payer and a common and shared IT infrastructure between the Centre and States. Currently, the Centre and State indirect tax administrations work under different laws, regulations, procedures and formats and consequently the IT systems work as independent sites. Integrating them for GST implementation would be complex since it would involve integrating the entire indirect tax ecosystem so as to bring all the tax administrations (Centre, State and Union Territories) to the same level of IT maturity with uniform formats and interfaces for taxpayers and other external stakeholders. Besides, GST being a destination based tax, the inter- state trade of goods and

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o be called GST Network (GSTN) and recommend the structure and terms of reference for the NIU/ SPV, detailed implementation strategy and the road map for its creation in addition to other items like training, outreach etc. In March 2010, TAGUP constituted by the Ministry of Finance had recommended that National Information Utilities should be set up as private companies with a public purpose for implementation of large and complex Government IT projects including GST. Mandate of TAGUP was to examine the technological and systemic issues relating to the various IT projects such as GST, TIN, NPS, etc. The EG had seven meetings between 2nd August 2010 and 8th August 2011 to discuss the modalities. After due deliberations, the EG recommended creation of a Special Purpose Vehicle for implementing the GST System Project. To enable efficient and reliable provision of services in a demanding environment, the EG recommended a non- Government structure for the GSTN SPV with Government equity of

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G also brought out the need to have technology specification to run this company so that there is 100 percent matching of returns. The business knowledge resides with the officials of Government of India and States. However, professionals with sophisticated technology knowledge will be required to run this company independently, similar to NSDL which is working professionally and independently. EG also recommended a non-government company as that will have operational freedom. These recommendations were presented before the Empowered Committee of State Finance Ministers in its 3rd meeting of 2011 held on 19th August 2011 and in the 4th meeting of 2011 of the EC held on 14th Oct 2011. The proposal of the EG on IT infrastructure for GST regarding GSTN and formation of a non-profit section 25 company with the strategic control with the Government were approved by the Empowered Committee of State Finance Ministers (EC) in its meeting held on14.10.11. The note of Department of Revenue for s

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nd a CEO of the GSTN SPV selected through an open selection process. iv. Relaxation in relevant rules to enable deputation of Government officers to the GSTN SPV for exercise of strategic control and for bringing in necessary domain expertise. v. GSTN SPV would have a self- sustaining revenue model, where it would be able to levy user charges on the tax payers and the tax authorities availing services. vi. GSTN SPV to be the exclusive national agency responsible for delivering integrated indirect Tax related services involving multiple tax authorities. Accordingly, any other service provider seeking to deliver similar integrated services would be required to enter into a formal arrangement with GSTN SPV for the services. vii. A one- time non- recurring Grant- in aid of ₹ 315 crore from the Central Government towards expenditure for the initial setting up and functioning of the SPV for a three year period after incorporation. In compliance of the Cabinet decision, GST Network was

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An appeal from the order of Tribunal lies to which forum?

Question 22 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 22 – Q 22. An appeal from the order of Tribunal lies to which forum? Ans. High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 87(1)). However, if the order passed by the Tribunal relates to a matter where two or more States, or a State and Centre, have a difference of views regarding the treatment of a

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Whether interest becomes payable on refund of pre-deposit amount?

Question 21 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 21 – Q 21. Whether interest becomes payable on refund of pre-deposit amount? Ans. Yes. As per Section 85 of MGL Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the ca

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What is GSTN?

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

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

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

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

Question 25 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 25 – Q 25. Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST? Ans. Yes, if such goods are liable to tax in GST and the person who rejected or not approved the goods returns it after 6 months (may be extended by 2 months) from the appointed day. This provision is applicable

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

Question 24 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 24 – Q 24. Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same? Ans. The agent can take such credit on fulfilment of the following conditions:- The agent is a registered taxable person in GST; Both the principal and the agents declare the details of stock lying with

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

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

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

Question 22 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 22 – Q 22. The supply of goods/services was made under the earlier law but

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

Question 21 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 21 – Q 21. If consideration for a particular supply of services was received under the earlier law and tax on it was paid, will GST also become payable where such supply is made in GST regime? Ans. No tax shall be payable on supply of goods/services on or after the appointed day if the consideration for it has been received prior to the appointed day and the duty/ tax the

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

Question 16 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. When the Tribunal is having powers to refuse to admit the appeal? Ans. In cases where the appeal involves – tax amount or input tax credit or the difference in tax or the difference in input tax credit involved or amount of fine, amount of fees or amount of penalty ordered less than ₹ 1,00,000/-, the Tribunal has discretion to refuse to admit

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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

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

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

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

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

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