Goods and Services Tax

What would be the place of supply where goods are removed
Question 5
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. What would be the place of supply where goods are removed?
Ans. The place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. (Section 5(2) of IGST Act)
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What are the basic objective of Settlement Commission?
Question 1
Bill
Settlement Commission
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. What are the basic objective of Settlement Commission?
Ans. The basic objectives of setting up of the Settlement Commission are:-
i. to provide an alternate channel for dispute resolution for the taxpayer;
ii. to expedite payment of GST involved in disputes by avoiding costly and time consuming litigation process;
iii. to pr

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What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions
Question 4
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions?
Ans. In respect of B2B transactions,

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What proxies or assumptions in a transaction can be used to determine the place of supply
Question 3
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. What proxies or assumptions in a transaction can be used to determine the place of supply?
Ans. The various element involved in a transaction in services can be used as proxies to determine the place of supply. An assumption or proxy which gives more appropriate result than others

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Why are place of supply provisions different in respect of goods and services
Question 2
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. Why are place of supply provisions different in respect of goods and services?
Ans. Goods being tangible do not pose any significant problems for determination of their place of consumption. Services being intangible pose problems w.r.t determination of place of supply mainly due to following factors:
(i) The manner of delivery of service could be altered easily. For example telecom service could change from mostly post-paid to mostly pre-paid; billing address could be changed, billers address could be changed, repair or maintenance of

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inate in one state and end in the other state. Similarly a copy right for distribution and exhibition of film could be assigned for many states in single transaction or an advertisement or a programme is broadcasted across the country at the same time. An airline may issue seasonal tickets, containing say 10 leafs which could be used for travel between any two location in the country. The card issued by Delhi metro could be used by a person located in Noida, or Delhi or Faridabad, without the Delhi metro being able to distinguish the location or journeys at the time of receipt of payment;
(v) Services are continuously evolving and would thus continue to pose newer challenges. For example 15-20 years back no one could have thought of DTH, o

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Can the AAR & AAAR order for rectification of mistakes in the ruling?
Question 15
Bill
Advance Ruling
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. Can the AAR & AAAR order for rectification of mistakes in the ruling?
Ans. Yes. Section 101 of the Act gives power to AAR and AAAR to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord o

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What is the need for the Place of Supply of Goods and Services under GST
Question 1
Bill
Place of Supply of Goods and Service
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. What is the need for the Place of Supply of Goods and Services under GST?
Ans. The basic principle of GST is that it should effectively tax the consumption of such supplies at the destination thereof or as the case may at the point of consumption. So place of supply provision determine the place i.

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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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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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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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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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