Can the applicant withdraw his settlement application once filed? – Question 10 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10
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What are inter-state supplies – Question 2 – Draft-Bills-Reports – Overview of the IGST Act – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. What are inter-state supplies? Ans
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What is IGST – Question 1 – Draft-Bills-Reports – Overview of the IGST Act – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 1 – Q 1. What is IGST? Ans. Integrated Goods and Services Ta
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Question 9 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. What are the circumstances in which application for settlement cannot be entertained? Ans. As per section 15 of the IGST Act, in the following circumstances, Settlement Commission will not accept an application for settlement: i. If the case involved in the application is pending with the Appellate Tribunal or any Court; ii. If the application involves determination
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Question 18 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 18 – Q 18. A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply? Ans. The location of the recipient of services on the records of the supplier of insurance services shall be the place of supply. So Gurgaon shall be the place of supply. (proviso clause to section 6
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Question 8 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – Q 8. What are the conditions which must be fulfilled before application for settlement can be accepted? Ans. As per section 15 of the IGST Act, the following conditions must be fulfilled before an application for settlement of a case can be accepted: (a) the applicant has furnished the return(s), which he is or was required to furnish under the IGST Act or this requireme
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Question 17 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 17 – Q 17. A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply? Ans. If the service is not linked to the account of person, place of supply shall be Kullu i.e. the location of the supplier of services. However if the service is linked to the account of the person, the place of supply sh
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Question 16 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. A person in Goa buys shares from a broker in Delhi
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Question 7 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. What should be the contents of the settlement application? Ans. The settlement application should contain full and true disclosure of: i. tax Liability which has not been disclosed to the proper officer of IGST; ii. manner of deriving such tax liability; iii. additional amount of tax which he accepts to be payable; iv. other particulars such as misclassification, ex
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Question 15 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – Q 15. What will be the place of supply for mobile connection? Can it be the location of supplier? Ans. The location of supplier of mobile services cannot be the place of supply as the mobile companies are providing services in multiple states and many of these services are inter-state. The consumption principle will be broken if the location of supplier
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Question 14 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply? Ans. In the above case, the place of embarkation will not be available at the time of issue of invoice as the right to passage is for future use. Accordingly, place of supply cannot be the place of embarkation. In such cases
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Question 6 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. Who can apply for settlement? Ans As per section 15 of the IGST Act,
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Question 13 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. What will be the place of supply if a person travels from Mumbai to Delhi and back to Mumbai? Ans. If the person is registered, the place of supply shall be the location of recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks. However, for the return
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Question 12 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – Q 12. What will be the place of supply of goods in respect of transport of goods by courier? Ans. In case the recipient is registered, the location of such person shall be the place of supply. However, if the recipient is not registered, the place of supply shall be the place where the goods are handed over for transportation. – Statutory Provisions, Act
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Question 5 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. What happens when there is difference of opinion amongst members hearing the settlement application? Ans. Section 14 of the IGST Act provides that where the members of a bench of Settlement Commission differ on any point, the decision shall be taken on the basis of the majority opinion. It is provided that a decision can also be taken by a bench consisting of only t
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Question 11 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states? Ans. In case of an event, if the recipient of service is registered, the place of supply of services for organizing the event shall be the location of such person. However, if the recipient is not registered, the
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Question 4 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 4. What will be the composition of members which will consider/hear settlement application? Ans. Every application for settlement shall be heard by a bench presided over by the State Chairman and shall consist of two other members. The State Chairman shall be a sitting or a retired judge of a High Court. The other two members will be Technical members drawn from the CG
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Question 10 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply? Ans. Where the immovable property is located in more than one State, the supply of service shall be treated as made in each of the States in propo
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Question 9 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. What is the default presumption for place of supply in respect of unregistered recipients? Ans. In respect of unregistered recipients, the usual place of supply is location of recipient. However in many cases, the address of recipient is not available, in such cases, location of the supplier of services is taken as proxy for place of supply. – Statuto
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Question 3 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 3 – Q 3. What is meant by a Case under the provisions of Settlement in the MGL? Ans. As per Section 11, Case means any proceeding under the IGST Act for levy, assessment and collection of IGST before an IGST officer or before a First Appellate Authority in connection with such levy, assessment or collection of IGST pending on the date on which an application for settlement i
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Question 8 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – Q 8. What is the default presumption for place of supply in respect of B2B supply of services? Ans. The terms used in the IGST Act are registered taxpayers and non-registered taxpayers. The presumption in case of supplies to registered person is the location of such person. Since the recipient is registered, address of recipient is always there and the sam
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Question 2 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 2 – Q 2. Can tax disputes arising on account of both intra-state and inter-state transactions be settled under the MGL? Ans. In the Model GST Law, the provisions for Settlement Commission are incorporated only under the IGST Act (sections 11 to 26). This implies that cases cannot be settled in relation to tax liability pertaining to intra-state transactions. However, there i
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Question 7 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle? Ans. In respect of goods, the place of supply shall be the location at which such goods are taken on board. (Section 5(5)of IGST Act) However, in respect of services, the place of supply shall be t
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Question 6 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person? Ans. It would be deemed that the third person has received the goods and the place of supply of such goods shall be the principal place of business of such person. (Section 5(2A) of IGST Act) – Statutory Provisions, Acts, Rules,
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Question 5 – Draft-Bills-Reports – Place of Supply of Goods and Service – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. What would be the place of supply where goods are rem
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