Goods and Services Tax

When the Tribunal is having powers to refuse to admit the appeal?
Question 16
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST
Question 19
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. How shall the refund arising from revision of return(s) furnished under the earlier law be dealt in GST?
Ans. The same shall be refunded in accordance with the provisions of the earlier law – section 158.
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Are there any fetters to the powers of Commissioner under SGST to revise orders of subordinates?
Question 15
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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

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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
Question 18
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 p

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What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then
Question 17
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then?
Ans. It shall be disposed of in accordance with the provis

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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
Bill
Appeals, Review and Revision in GST
FAQ on GS

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What will be the fate of pending refund of tax/ interest under the earlier law
Question 16
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 16. What

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What is the time limit for issue of debit/credit note(s) for revision of prices
Question 15
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 ta

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Can the Commissioner of SGST revise any order passed under the Act by his subordinates?
Question 13
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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

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Is extension of two months as discussed in section 150, section 151 and section 152 automatic
Question 14
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. Is extension of two months as discussed in section 150, section 151 and section 152 automatic?
Ans. No, it is not automatic. It shall be extended by the competent authority only on sufficient cause being shown.
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(only for SGST law) What is the meaning of “serious case”?
Question 12
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 th

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When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law
Question 13
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. When tax shall become payable in GST on manufactured goods sent to a Job worker under the earlier law?
Ans. The person returning the goods shall become liable to pay tax if the said goods are liable to tax in GST and are returned after 6 months from the appointed day – proviso to

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(only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?
Question 11
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 f

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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
Question 12
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 manuf

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Can a manufacturer transfer finished goods sent for testing purpose to the premises of any other taxable person
Question 11
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 t

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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?
Question 10
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 a

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What happens if the job worker does not return the goods within the specified time
Question 10
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 10. What happens if the job worker does not return the goods within the specified time?
Ans. Tax would be payable by the job worker. Further, the manufacturer will also be liable to pay tax on expiry of the specified time limit – section 150 (1) & section 151(1).
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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
Question 9
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
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

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What is the amount in dispute?
Question 9
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
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.
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Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within 6 months? If, say, goods are returned in GST by a buyer after 6 months of sales, will it become taxable in CST or GST
Question 8
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within 6 months? If, say, goods are returned in GST by a buyer after

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What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
Question 8
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
Ans. 10% of amount in dispute (however, for SGST, there are additional provisions for which the model law may be referred to, see question no 12 and 13).
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A registered taxable person has 1000 ITC credited to his electronic credit ledger from the last return under the earlier law. Now, he switches over to composition scheme in GST, will he get refund of that ITC.
Question 7
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. A registered taxable person has ₹ 1000 ITC credited to his electronic credit ledger from the last return under the earlier law. Now, he switches over to composition schem

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The order passed by First Appellate Authority has to be communicated to whom?
Question 7
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. The order passed by First Appellate Authority has to be communicated to whom?
Ans. First appellate authority has to communicate the copy of order to the appellant and the adjudicating authority with a copy to jurisdictional Commissioner of CGST and SGST.
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Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day
Question 6
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GS

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Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 6
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 6. Whether the first 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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