Question 23 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 23 – Q 23. If services are received by ISD under the earlier law, can the
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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? – 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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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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What is the time limit within which appeal has to be filed before the Tribunal? – Question 17 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Mo
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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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Question 20 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 20 – Q 20. If any goods or services are supplied in GST, in pursuance of c
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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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Question 19 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 19 – Q 19. How shall the refund arising from revision of return(s) furnish
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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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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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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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Can the Commissioner of SGST order for staying of operation of any order passed by his subordinates pending such revision? – Question 14 – Draft-Bills-Reports – Appeals, Review and Revision in GST – F
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What will be the fate of pending refund of tax/ interest under the earlier law – Question 16 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Que
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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
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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
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Question 14 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. Is extension of two months as discussed in section 150, section
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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
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Question 13 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. When tax shall become payable in GST on manufactured goods sent
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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
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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
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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
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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
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Question 10 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 10 – Q 10. What happens if the job worker does not return the goods within
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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
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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,
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