Goods and Services Tax

What are the provisions for appeals against order of AAR?
Question 14
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. What are the provisions for appeals against order of AAR?
Ans. The provisions of appeal before AAAR are dealt in section 99 and 100 of Model GST Law.
If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the prescribed or jurisdictional officer of CGST/SGST does not agree with the finding of AAR, he can also file an appeal with AAAR. The word prescribed 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 normal circumstances, the conc

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What are the security measures being taken by GSTN to ensure security of the GST system
Question 23
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 23. What are the security measures being taken by GSTN to ensure security of the GST system?
Ans. GST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as i

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What happens if there is a difference of opinion amongst members of AAR?
Question 13
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. 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

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Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential
Question 22
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential?
Ans. Yes, all steps are being taken by GSTN to ensure the confidentiality of personal and business information furnished by the taxpayer

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Will GSTN put training videos on various aspects of working on GST portal for the benefit of taxpayers
Question 21
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 21. Will GSTN put training videos on various aspects of working on GST portal for the benefit of taxpayers?
Ans. Yes, GSTN is preparing Computer Based Training materials which have videos embedded into them for each process to be performed on the GST portal. These wil

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What is the procedure to be followed by AAR once the application is admitted?
Question 12
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. 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 t

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Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST
Question 20
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 20. Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Ans. No, the existing taxpayers whose PAN have been validated from CBDT database will not be required to apply afresh. They wi

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Will tax payer be able to change the tax professional once chosen in above mentioned facility
Question 19
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. Will tax payer be able to change the tax professional once chosen in above mentioned facility?
Ans. Yes, a taxpayer may choose a different tax professional by simply unselecting it at GSTN portal and delegating to a new tax professional.
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Statute, statutory provision

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Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Question 11
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 11. Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Ans. Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below:
(a) if the question raised in the application is already pending in the a

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Will GSTN provide separate user ID and password for Tax Professional to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today
Question 18
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. Will GSTN provide separate user ID and password for Tax Professional to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and pa

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Will GSTN be providing mobile based Apps to view ledgers and other accounts
Question 17
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Ans. Yes, the GST portal is being designed in such a way that it can be seen on any smart phone. Thus ledgers like cash ledger, liability ledger, ITC ledger etc. can be seen on a mobile phone.
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Statute, statu

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What is the procedure for obtaining Advance Ruling?
Question 10
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 10. 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 w

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Will GSTN provide tools for uploading invoice data on GST portal
Question 16
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 16. Will GSTN provide tools for uploading invoice data on GST portal?
Ans. Yes, GSTN will provide spreadsheet (like Microsoft Excel) like tools free of cost to taxpayers to enable them to compile invoice data in the same and upload invoice data in one go. This will be an offline tool which can be used to

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Can an advance ruling given be nullified?
Question 9
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 9. Can an advance ruling given be nullified?
Ans. Section 103 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 CGST/SGST Act shall apply t

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Can invoice data be uploaded on day to day basis
Question 15
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. Can invoice data be uploaded on day to day basis?
Ans. Yes, GST Portal will have functionality to take invoice data on any time basis. Earlier one uploads better it is as it will get reflected to the receiver who can see the same in his/her purchase register.
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Statute, statutory provisions legislation, law, ena

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Will GSTN generate a unique identification for each invoice line in GSTN system
Question 14
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. Will GSTN generate a unique identification for each invoice line in GSTN system?
Ans. No, GSTN will not generate any new identification. The combination of Supplier's GSTIN, Invoice no and Financial year with HSN/SAC Code will make each line unique.
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Statute, statutory provisions

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What is the time period for applicability of Advance Ruling?
Question 8
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. 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 102, 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.

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What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN
Question 13
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Ans. The officers will be required to use GSTN information at the backend for following functions:
* Approval/rejection for en

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To whom will the Advance Ruling be applicable?
Question 7
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. To whom will the Advance Ruling be applicable?
Ans. Section 102 provides that an advance ruling pronounced by AAR or AAAR shall be binding only on the applicant and on the jurisdictional tax authority of the applicant. This clearly means that an advance ruling is not applicable to similarly placed taxable persons in the State. It is only limited

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What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN
Question 12
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. What will be the role of taxpayers w.r.t GST Common Portal being developed and maintained by GSTN?
Ans. Some of the functions which will be performed by taxpayers through GSTN are:
* Application for registration as taxpayer, and profile management;
* Payment of tax

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What are the benefits to taxpayers in using the GSPs
Question 11
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 11. What are the benefits to taxpayers in using the GSPs?
Ans. A GSP providing tax accounting software will have the advantage of already providing the tax payer with a vast majority of the taxation functionality. It will help the tax payer if the delta process of upload of the invoice/ return and reconciliation of the same is also provided by the GSP. Whereas in case of GST portal, another set of exercise manually or otherwise will have to be done to upload the invoice data or the return. The interface and features exposed by GST portal will be uniform for all

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How may AAR and AAAR will be constituted under GST?
Question 6
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 6. How may AAR and AAAR will be constituted un

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What will be the role of GST Suvidha Providers
Question 10
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 10. What will be the role of GST Suvidha Providers?
Ans. The GSP developed Apps will connect with the GST system via secure GST system APIs. Some of the functions of GSP are:
* Development of various apps / interfaces for taxpayer, TRPs of GST system
* Providing other value added services to the taxpayers
The GST Suvi

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What is the Appellate authority for advance ruling (AAAR) and what would be its composition?
Question 5
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. What is the Appellate authority for advance ruling (AAAR) and what would be its composition?
Ans. Appellate authority for advance ruling (AAAR) will hear appeal against advance ruling given by the AAR. This will comprise of two members namely Chief Commissioner of CGST designated by the Central Board

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What will be the composition of Authority for advance rulings (AAR) under GST?
Question 4
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
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. They will be appointed by the Central and State government respectively. Their qualification and eligibility condition for appointment will be

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