Goods and Services Tax

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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Statute, statutory provisions le

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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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Statute, s

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Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST
Question 5
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. Give two examples of registered taxable persons who were not liable to be registered under the earlier law but are required to be registered under GST?
Ans. A manufacturer having a turnover of say ₹ 60 lakhs was enjoying SSI exe

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Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law
Question 4
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. Assuming such a person wrongly enjoyed the credit, will the recovery be done in GST or earlier law?
Ans. The recovery relating to ITC wrongfully enjoyed will be done under GST only – section 143 to 146.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regu

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Whether the first appellate authority has any powers to condone the delay in filing appeal?
Question 5
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. Whether the first appellate authority has any powers to condone the delay in filing appeal?
Ans. Yes. He can condone a delay of upto one month from the end of the prescribed period of 3 months for filing the appeal (3+1), provided there is “sufficient cause” as laid down in the p

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VAT credit was not available on items 'X' & 'Y' as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now?
Question 3
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. VAT credit was not available on items 'X' & 'Y' as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now?
Ans. He shall be entitled to credit only

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A registered taxable person say, purchases capital goods in the last quarter of 2016-17. Though the invoice is received within 31st March but the capital goods are received on 5th April, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in 2017-18?
Question 2
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. A registered taxable person say, purchases capital goods in the last quarter of 2016-17. Though the invoice is rece

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Will the CENVAT/ITC carried forward in the last return prior to GST under earlier law be available as ITC under GST?
Question 1
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. Will the CENVAT/ITC carried forward in the last return prior to GST under earlier law be available as ITC under GST?
Ans. Yes, the registered taxable person shall be entitled to such credit and it will get credited to his electronic credit ledger – section 143.
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Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
Question 4
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
Ans. Yes. It applies even for such applications filed which are to be treated as appeal and all the provisions of ap

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What is the time limit to file appeal to First Appellate Authority?
Question 3
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. What

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When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?
Question 2
Bill
Appeals, Review and Revision in GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself ?.
Ans. No. The Commissioner of CGST cannot revise the order. In the model law, for CGST and SGST, there are different provisions in

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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 dated 21.9.2016 based on Draft Model 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 against him has the right to appeal. It must be an order or decision passed by an “adjudicating authority”.
Howe

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What happens when the estate of a taxable person is under the control of Court of Wards?
Question 20
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 20. 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 / Re

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What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?
Question 19
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?
Ans. Where the business in respect of which any tax is payable is carried on by any guardian / trustee / agent of a minor or

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What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 18
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Ans. Partners of any firm shall jointly and severally liable for payment of any tax, interest or penalty. Firm/ partner shall intimate the retirement of any partner to the Commissioner by a no

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What happens to tax dues where the Company (taxable person) goes into liquidation?
Question 17
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation?
Ans. When any company is wound up and any tax or other dues determined whether before or after liquidation that remains unrecovered, every person who was a director of the company during the period for which the tax was

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If a person liable to pay tax has certain tax liability and in the meantime he transfers his business to another person, what happens to the existing tax liability?
Question 16
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 16. If a person liable to pay tax has certain tax liability and in the meantime he transfers his business to another person, what happens to the existing tax liability?
Ans. Where any person liable to pay tax, transfers his b

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What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Question 15
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. What happens in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Ans. The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceeding

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Can the proper officer allow payment of tax dues in installments?
Question 14
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. Can the proper officer allow payment of tax dues in installments?
Ans. Yes, in cases other than self-assessed tax. The Commissioner/Chief Commissioner may extend the time for payment or allow payment of any amount due under the Act, other than the amount due as per the liability self-assessed in any return, by such per

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What are the modes of recovery of tax available to the proper officer?
Question 13
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. What are the modes of recovery of tax available to the proper officer?
Ans. The following options are available to the proper officer:
a) The proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person;
b) The proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person;
c) The proper officer may, by a notice in writing, require any other person from whom money is due or may be

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Is there any time limit to issue notice in cases under Section 52- tax collected but not paid?
Question 12
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. Is there any time limit to issue notice in cases under Section 52- tax collected but not paid?
Ans. No. There is no time limit. Notice can be issued on detection of such cases without any time limit. Once notice is issued, the order has to be passed within 1 year from the date of issue of n

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In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?
Question 11
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 11. In case the person does not deposit tax collected in contravention of Section 52, what is the proper course of action to be taken?
Ans. Notice to be issued. Principles of natural justice to be followed and order to be issued. It is to be noted that such o

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What happens if a person collects tax from another person but does not deposit the same with Government?
Question 10
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 10. What happens if a person collects tax from another person but does not deposit the same with Government?
Ans. As per Section 52 of MGL, every person who has collected from any other person any amount as representing the tax under this Act, shall deposit the said amount to the cred

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What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?
Question 9
Bill
Demands and Recovery
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 9. What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?
Ans. The Model GST Law provides for deemed conclusion of the adjudication proceedings if the order is not is

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