Goods and Services Tax

What will be the composition of Authority for advance rulings (AAR) under GST?
Question 4
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
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/UT GST. They will be appointed by the Central and State government respectively.
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What is the objective of having a mechanism of Advance Ruling?
Question 3
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
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 rul

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Which are the questions for which advance ruling can be sought?
Question 2
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. Which are the questions for which advance ruling can be sought?
Ans. Advance Ruling can be sought for the following questions:
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of the GST Act(s);
(c) determination of time and value of supply of goods or services or both;

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What is the meaning of Advance Ruling?
Question 1
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
17. Advance Ruling
Q 1. What is the meaning of Advance Ruling?
Ans. As per section 95 of CGST/SGST Law and section 12 of UTGST law, 'advance ruling' means a decision provided by the authority or the Appellate Authority to an applicant on matters or on questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, in relation to the supply of goo

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What is the time limit for filing an appeal before the High Court?
Question 20
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. What is the time limit for filing an appeal before the High Court?
Ans. 180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown.
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An appeal from the order of Tribunal lies to which forum?
Question 19
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. An appeal from the order of Tribunal lies to which forum?
Ans. Appeal against orders passed by the State Bench or Area Benches of the Tribunal lies to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the Na

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Whether interest becomes payable on refund of pre-deposit amount?
Question 18
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Whether interest becomes payable on refund of pre-deposit amount?
Ans. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the

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What is the time limit for filing memorandum of cross objections before Tribunal?
Question 17
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17.

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Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Question 16
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Ans. Yes, the Tribunal has powers to condone delay of a further three months, beyond the period of 3/6 months provided sufficient cause is shown by the

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What is the time limit within which appeal has to be filed before the Tribunal?
Question 15
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. What is the time limit within which appeal has to be filed before the Tribunal?
Ans. The aggrieved person has to file appeal before Tribunal within 3 months from the date of receipt of the order appealed against. Department has to complete review proceedings and file appeal within a period of six mo

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When the Tribunal is having powers to refuse to admit the appeal?
Question 14
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. 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, fees or amount of penalty determined by such order,
does

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Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates?
Ans. Yes. The “revisional authority” shall not revise any order if
(a) the order has been subject to an appeal under section 107 or under section 112 or under sect

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Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision?
Question 12
Bill
Appeals, Review and Revision in GST
Faq

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Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Question 11
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Can any CGST/SGST authority revis e any order passed under the Act by his subordinates?
Ans. Section 2(99) of the Act defines “Revisional Authority” as an authority appointed or authorised under this Act for revision of decision or orders referred to in section 108. Section 108 of the Act au

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Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Question 10
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Ans. No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modi

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Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Question 9
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Ans. The AA is empowered to pass an orde

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What about the recovery of the balance amount?
Question 8
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What about the recovery of the balanc

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Can the Department apply to AA for ordering a higher amount of pre-deposit?
Question 7
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. Can the

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What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Question 6
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Ans. Full amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of r

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The order passed by Appellate Authority has to be communicated to whom?
Question 5
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. The order passed by Appellate Authority has to be communicated to whom?
Ans. Appellate Authority has to communicate the copy of order to the appellant, respondent and the adjudicating authority with a copy to jurisdictional Commissioner of CGST and SGST / UTGST.
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Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 4
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Ans. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable.
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Whether the appellate authority has any powers to condone the delay in filing appeal?
Question 3
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal?
Ans. Yes. He can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is “sufficient cause” as laid down in the section 107(4).

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What is the time limit to file appeal to Appellate Authority (AA)?
Question 2
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. What is the time limit to file appeal to Appellate Authority (AA)?
Ans. For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed b

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Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Question 1
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
16. Appeals, Review and Revision in GST
Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s) has the right to appeal under Section 107. It must be an ord

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What happens when the estate of a taxable person is under the control of Court of Wards?
Question 21
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
Q 21. What happens when the estate of a taxable person is under the control of Court of Wards?
Ans. Where the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable is under the control of the Court of Wards/ Administrator General / Official Trustee / Receiver o

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