Goods and Services Tax

What is GSP (GST Suvidha Provider)
Question 9
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 9. What is GSP (GST Suvidha Provider)?
Ans. The GST System is being developed by Infosys, the Managed Service Provider (MSP). The work consists of development of GST Core System, provisioning of required IT infrastructure to host the GST System and running and operating the system for five years.
The proposed GST envisages all filings by taxpayers electronically. To achieve this, the taxpayer will need tools for uploading invoice information, matching of input tax credit (ITC) claims, creation of party-wise ledgers, uploading of returns, payment of taxes, signing of such documen

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What is the objective of having a mechanism of Advance Ruling?
Question 3
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
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. pr

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What is the concept of GST Eco-system
Question 8
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. What is the concept of GST Eco-system?
Ans. A common GST system will provide linkage to all State/UT Commercial Tax departments, Central Tax authorities, Taxpayers, Banks and other stakeholders. The eco-system consists of all stakeholders starting from taxpayer to tax professional to tax officials to GST portal to Banks to accoun

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Which are the matters enumerated in Section 97 for which advance ruling can be sought?
Question 2
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. Which are the matters enumerated in Section 97 for which advance ruling can be sought?
Ans. Advance Ruling can be sought for the following matters:
(a) classification of any goods or services under the Act;
(b) applicability of a notification issued under provisions of the Act having a bearing on the r

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What are the basic features of GST common portal
Question 7
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. What are the basic features of GST common portal?
Ans. The GST portal shall be accessible over Internet (by Taxpayers and their CAs/Tax Advocates etc.) and Intranet by Tax Officials etc. The portal shall be one single common portal for all GST related services e.g.-
i. Tax payer registration (New, surrender, cancelat

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What is the role of Infosys in GSTN
Question 6
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 6. What is the role of Infosys in GSTN?
Ans. GSTN has engaged M/S Infosys as a single Managed Service Provider (MSP) for the design, development, deployment of GST system, including all application software, tools and Infrastructure and operate & maintain the same for a period of 5 years from Go-Live.
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What is the meaning of Advance Ruling?
Question 1
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. What is the meaning of Advance Ruling?
Ans. As per section 94 of Model CGST/SGST Law, 'advance ruling' means a written decision provided by the authority to an applicant on matters or on questions as enumerated in section 97 and appeals thereon (section 99).
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What will be the role of GSTN in registration
Question 5
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. What will be the role of GSTN in registration?
Ans. The application for Registration will be made Online on GST Portal.
Some of the key data like PAN, Business Constitution, Aadhaar, CIN/DIN etc. (as applicable) will be validated online against respective agency i.e. CBDT, UID, MCA etc, thereby ensuring minimum document

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What is the interface system between GSTN and the states/CBEC
Question 4
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. What is the interface system between GSTN and the states/CBEC?
Ans. In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, as

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What services will be rendered by GSTN
Question 3
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. What services will be rendered by GSTN?
Ans. GSTN will render the following services through the Common GST Portal:
(a) Registration (including existing taxpayer master migration and issue of PAN based registration number);
(b) Payment management including payment gateways and integration with banking systems;
(c) Return f

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What is the time limit for filing an appeal before the High Court?
Question 23
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 23. 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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Statute, statutory provisions legislation, law, enactment, Acts

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What is the genesis of GSTN
Question 2
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. What is the genesis of GSTN?
Ans. The GST System Project is a unique and complex IT initiative. It is unique as it seeks, for the first time to establish a uniform interface for the tax payer and a common and shared IT infrastructure between the Centre and States. Currently, the Centre and State indirect tax administrations work under different laws, regulations, procedures and formats and consequently the IT systems work as independent sites. Integrating them for GST implementation would be complex since it would involve integrating the entire indirect tax ecosystem so as to bring all the tax administrations (Centre, State and Union Territories) to the same level of IT maturity with uniform formats and interfaces for taxpayers and other external stakeholders. Besides, GST being a destination based tax, the inter- state trade of

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Portal to be called GST Network (GSTN) and recommend the structure and terms of reference for the NIU/ SPV, detailed implementation strategy and the road map for its creation in addition to other items like training, outreach etc.
In March 2010, TAGUP constituted by the Ministry of Finance had recommended that National Information Utilities should be set up as private companies with a public purpose for implementation of large and complex Government IT projects including GST. Mandate of TAGUP was to examine the technological and systemic issues relating to the various IT projects such as GST, TIN, NPS, etc.
The EG had seven meetings between 2nd August 2010 and 8th August 2011 to discuss the modalities. After due deliberations, the EG recommended creation of a Special Purpose Vehicle for implementing the GST System Project. To enable efficient and reliable provision of services in a demanding environment, the EG recommended a non- Government structure for the GSTN SPV with Government

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titution.
EG also brought out the need to have technology specification to run this company so that there is 100 percent matching of returns. The business knowledge resides with the officials of Government of India and States. However, professionals with sophisticated technology knowledge will be required to run this company independently, similar to NSDL which is working professionally and independently. EG also recommended a non-government company as that will have operational freedom.
These recommendations were presented before the Empowered Committee of State Finance Ministers in its 3rd meeting of 2011 held on 19th August 2011 and in the 4th meeting of 2011 of the EC held on 14th Oct 2011. The proposal of the EG on IT infrastructure for GST regarding GSTN and formation of a non-profit section 25 company with the strategic control with the Government were approved by the Empowered Committee of State Finance Ministers (EC) in its meeting held on14.10.11.
The note of Department of

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ons of eminence and a CEO of the GSTN SPV selected through an open selection process.
iv. Relaxation in relevant rules to enable deputation of Government officers to the GSTN SPV for exercise of strategic control and for bringing in necessary domain expertise.
v. GSTN SPV would have a self- sustaining revenue model, where it would be able to levy user charges on the tax payers and the tax authorities availing services.
vi. GSTN SPV to be the exclusive national agency responsible for delivering integrated indirect Tax related services involving multiple tax authorities. Accordingly, any other service provider seeking to deliver similar integrated services would be required to enter into a formal arrangement with GSTN SPV for the services.
vii. A one- time non- recurring Grant- in aid of ₹ 315 crore from the Central Government towards expenditure for the initial setting up and functioning of the SPV for a three year period after incorporation.
In compliance of the Cabinet deci

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An appeal from the order of Tribunal lies to which forum?
Question 22
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. An appeal from the order of Tribunal lies to which forum?
Ans. High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 87(1)). However, if the order passed by the Tribunal relates to a matter where two or more States, or a State and Centre, have a differenc

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Whether interest becomes payable on refund of pre-deposit amount?
Question 21
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 21. Whether interest becomes payable on refund of pre-deposit amount?
Ans. Yes. As per Section 85 of MGL Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be refunded consequent to any order of the First Appellate Au

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What is GSTN?
Question 1
Bill
Frontend Business Process on GST Portal
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. What is GSTN?
Ans. Goods and Services Tax Network (GSTN) is a nonprofit non-government company, which will provide shared IT infrastructure and service to both central and state governments including tax payers and other stakeholders. The Frontend services of registration, Returns and payments to all taxpayers will be provided by GSTN. It will be the i

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Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
Question 20
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 20. Bring out the differences in appeal (to Tribunal) provisions under CGST & SGST?
(i) The provisions under Section 82 of SGST Act for appeal by any person aggrieved by the order or decision passed against him by First Appellate Authority are essentially similar to provisions contained in Se

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Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST
Question 25
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 25. Goods were sent on approval before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable in GST?
Ans. Yes, if such goods are liable to tax in GST and the person who rejected or no

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What is the time limit for filing memorandum of cross objections before Tribunal?
Question 19
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GS

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Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same
Question 24
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 24. Where goods (including capital goods) belonging to the principal are lying with the agents on the appointed day, will the agent be able to take ITC on the same?
Ans. The agent can take such credit on fulfilment of the follo

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If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime
Question 23
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 23. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Ans. Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day – section 162.
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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
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 is shown by the appel

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The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST
Question 22
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST?
Ans. No, provided the full duty/tax on

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What is the time limit within which appeal has to be filed before the Tribunal?
Question 17
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST<

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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
Question 21
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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

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If any goods or services are supplied in GST, in pursuance of contract entered under earlier law, which tax will be payable
Question 20
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 20. If any goods or services are supplied in GST, in pursuance of contract entered under earlier law, which tax will be payable?
Ans. On such supplies GST will be payable – section 159.
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