Goods and Services Tax

What is a Search Warrant and what are its contents?
Question 8
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is a Search Warrant and what are its contents?
Ans. The written authority to conduct search is generally called search warrant. The competent authority to issue search warrant is an officer of the rank of Joint Commissioner or above. A search warrant must indicate the existence of a reasonable belief leading to the sear

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Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?
Question 7
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Is it mandatory that such 'reasons to believe' has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?
Ans. Although the officer is not require

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What is meant by ‘reasons to believe’?
Question 6
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. What is meant by 'reasons to believe'?
Ans. Reason to believe is to have knowledge of facts which, although not amounting to direct knowledge, would cause a reasonable person, knowing the same facts, to reasonably conclude the same thing. As per Section 26 of the IPC, 1860, “A person is said to have 'reason to believe' a thing, if he

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Who can order for Search and Seizure under the provisions of CGST Act?
Question 5
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. Who can order for Search and Seizure under the provisions of CGST Act?
Ans. An officer of the rank of Joint Commissioner or above can authorize an officer in writing to carry out search and seize goods, documents, books or things. Such authorization can be given only where the Joint Commissioner has reason

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Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Question 4
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Ans. No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following:
i. any place of business of a taxable person;
ii. any place

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Who can order for carrying out “Inspection” and under what circumstances?
Question 3
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Who can order for carrying out “Inspection” and under what circumstances?
Ans. As per Section 67 of CGST/SGST Act, Inspection can be carried out by an officer of CGST/SGST only upon a written authorization given by an officer of the rank of Joint Commissioner or above. A Joint Commissioner or an off

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What is the meaning of the term “Inspection”?
Question 2
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. What is the meaning of the term “Inspection”?
Ans. 'Inspection' is a new provision under the CGST/SGST Act. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a

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What is the meaning of the term “Search”?
Question 1
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
19. Inspection, Search, Seizure and Arrest
Q 1. What is the meaning of the term “Search”?
Ans. As per law dictionary and as noted in different judicial pronouncements, the term 'search', in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order

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Settlement Commission [Omitted]
Question 1
Bill
Settlement Commission [Omitted]
Faq On GST (2nd Edition) Dated 31.3.2017
18. Settlement Commission [Omitted]
Omitted as the chapter

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Can the AAR & AAAR order for rectification of mistakes in the ruling?
Question 20
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. Can the AAR & AAAR order for rectification of mistakes in the ruling?
Ans. Yes, AAR and AAAR have power to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord or may be brought to its notice by the

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Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Question 19
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Ans The CGST /SGST Act do not provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus no further appeals lie and th

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What are the provisions for appeals against order of AAR?
Question 18
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. What are the provisions for appeals against order of AAR?
Ans. The provisions of appeal before AAAR are dealt in section 100 and 101 of CGST/SGST Act or section 14 of the UTGST Act.
If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the concerned or jurisdictional officer of CGST/SGST/UTGST does not agree with the finding of AAR, he can also file an appeal with AAAR. The word concerned officer of CGST/SGST means an officer who has been designated by the CGST/SGST administration in regard to an application for advance ruling. In nor

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What happens if there is a difference of opinion amongst members of AAR?
Question 17
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. What happens if there is a difference of opinion amongst members of AAR?
Ans. If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue. If the members of AAAR are also unable to come to a common conclusion in regard to the point

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What is the procedure to be followed by AAR once the application is admitted?
Question 16
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. What is the procedure to be followed by AAR once the application is admitted?
Ans. If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concern

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Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 15
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Ans. Application has to be rejected if the question raised in the application is already pending or decided in any proceedings in the case of applicant under any of the provisions of GST Act(s). If the application is rej

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What is the procedure for obtaining Advance Ruling?
Question 14
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. 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 pre

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Can an advance ruling given be nullified?
Question 13
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Can an advance ruling given be nullified?
Ans. Section 104(1) 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 GST Act(s) shall apply to the ap

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What is the time period for applicability of Advance Ruling?
Question 12
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. 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 103(2), 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. Thus,

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Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Question 11
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Ans. No, the advance ruling is binding only in respect of the matter referred. It has no precedent value. However, even for persons other than applicant, it does have persuasive value.
–
Statu

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To whom will the Advance Ruling be applicable?
Question 10
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. To whom will the Advance Ruling be applicable?
Ans. Section 103 provides that an advance ruling pronounced by AAR or AAAR shall be binding only on the applicant who sought it in respect of any matter referred to in 97 (2) and on the jurisdictional tax authority of the applicant. This clearly means that an advance ruling is not applicable to similarly pl

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How many AAR and AAAR will be constituted under GST?
Question 9
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. How many AAR and AAAR will be constituted under GST?

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What is the Appellate authority for advance ruling (AAAR)?
Question 8
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the Appellate authority for advance ruling (AAAR)?
Ans. Appellate authority for advance ruling (AAAR), shall be constituted under the SGST Act or UTGST Act and such AAAR shall be deemed to be the Appellate Authority under the CGST Act in respect of the respective state or Union Territory. An applicant, or the jurisdictional officer, if

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In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Question 7
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Ans. As per Section 98(6) of CGST/SGST Act, the Authority shall pronounce its ruling in writing within ninety days from the date of receipt of application.
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Statute, statutory provisions legislation, law, enactment, Acts, Rul

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At what time an application for advance ruling be made?
Question 6
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. At what time an application for advance ruling be made?
Ans. An applicant can apply for advance ruling even before taking up a transaction (proposed supply of goods or services) or in respect of a supply which is being undertaken. The only restriction is that the question being raised is already not pending or decided in any proceedings in the ca

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Is it necessary for a person seeking advance ruling to be registered?
Question 5
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. Is it necessary for a person seeking

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