Section B

Contents

	Book 1--Goods and Services Tax Acts
	The Central Goods and Services Tax Act, 2017
	Chapter I--Preliminary
1.	Short title, extent and commencement
2.	Definitions
	Chapter II--Administration
3.	Officers under this Act
4.	Appointment of officers
5.	Powers of officers
6.	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
	Chapter III--Levy and Collection of Tax
7.	Scope of supply
8.	Tax liability on composite and mixed supplies
9.	Levy and collection
10.	Composition levy
11.	Power to exemption from tax
	Chapter IV--Time and Value of Supply
12.	Time of supply of goods
13.	Time of supply of services
14.	Change in rate of tax in respect of supply of goods or services
15.	Value of taxable supply
	Chapter V--Input Tax Credit
16.	Eligibility and conditions for taking input tax credit
17.	Apportionment of credit and blocked credit
18.	Availability of credit in special from circumstances
19.	Taking input tax credit in respect of inputs and capital goods sent for job work
20.	Manner of distribution of credit by Input Service Distributor
21.	Manner of recovery of credit distributed in excess
	Chapter VI--Registration
22.	Persons liable for registration
23.	Persons not liable for registration
24.	Compulsory registration in certain cases
25.	Procedure for registration
26.	Deemed registration
27.	Special provisions relating to casual taxable person and non-resident taxable person
28.	Amendment of registration
29.	Cancellation of registration
30.	Revocation of cancellation of registration
	Chapter VII--Tax Invoice, Credit and Debit Notes
31.	Tax invoice
32.	Prohibition of unauthorised collection of tax
33.	Amount of tax to be indicated in tax invoice and other documents
34.	Credit and debit notes
	Chapter VIII--Accounts and Records
35.	Accounts and other records
36.	Period of retention of accounts
	Chapter IX--Returns
37.	Furnishing details of outward supplies
38.	Furnishing details of inward supplies
39.	Furnishing of returns
40.	First return
41.	Claim of input tax credit and provisional acceptance thereof
42.	Matching, reversal and reclaim of input tax credit
43.	Matching, reversal and reclaim of reduction in output tax liability
44.	Annual return
45.	Final return
46.	Notice to return defaulters
47.	Levy of late fee
48.	Goods and services tax practitioners
	Chapter X--Payment of Tax
49.	Payment of tax, interest, penalty and other amounts
50.	Interest on delayed payment of tax
51.	Tax deduction at source
52.	Collection of tax at source
53.	Transfer of input tax credit
	Chapter XI--Refunds
54.	Refund of tax
55.	Refund in certain cases
56.	Interest on delayed refunds
57.	Consumer Welfare Fund
58.	Utilisation of Fund
	Chapter XII--Assessment
59.	Self-assessment
60.	Provisional assessment
61.	Scrutiny of returns
62.	Assessment of non-filers of returns
63.	Assessment of unregistered persons
64.	Summary assessment in certain special cases
	Chapter XIII--Audit
65.	Audit by tax authorities
66.	Special audit
	Chapter XIV--Inspection, Search, Seizure and Arrest
67.	Power of inspection, search and seizure
68.	Inspection of goods in movement
69.	Power to arrest
70.	Power to summon persons to give evidence and produce documents
71.	Access to business premises
72.	Officers to assist proper officers
	Chapter XV--Demands and Recovery
73.	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
74.	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
75.	General provisions relating to determination of tax
76.	Tax collected but not paid to Government
77.	Tax wrongfully collected and paid to Central Government or State Government
78.	Initiation of recovery proceedings
79.	Recovery of tax
80.	Payment of tax and other amount in instalments
81.	Transfer of property to be void in certain cases
82.	Tax to be first charge on property
83.	Provisional attachment to protect revenue in certain cases
84.	Continuation and validation of certain recovery proceedings
	Chapter XVI--Liability to Pay in Certain Cases
85.	Liability in case of transfer of business
86.	Liability of agent and principal
87.	Liability in case of amalgamation or merger of companies
88.	Liability in case of company in liquidation
89.	Liability of directors of private company
90.	Liability of partners of firm to pay tax
91.	Liability of guardians, trustees, etc.
92.	Liability of Court of Wards, etc.
93.	Special provisions regarding liability to pay tax, interest or penalty in certain cases
94.	Liability in other cases
	Chapter XVII--Advance Ruling
95.	Definitions
96.	Authority for advance ruling
97.	Application for advance ruling
98.	Procedure on receipt of application
99.	Appellate Authority for Advance Ruling
100.	Appeal to Appellate Authority
101.	Orders of Appellate Authority
102.	Rectification of advance ruling
103.	Applicability of advance ruling
104.	Advance ruling to be void in certain circumstances
105.	Powers of Authority and Appellate Authority
106.	Procedure of Authority and Appellate Authority
	Chapter XVIII--Appeals and Revision
107.	Appeals to Appellate Authority
108.	Powers of Revisional Authority
109.	Constitution of Appellate Tribunal and Benches thereof
110.	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
111.	Procedure before Appellate Tribunal
112.	Appeals to Appellate Tribunal.
113.	Orders of Appellate Tribunal
114.	Financial and administrative powers of President
115.	Interest on refund of amount paid for admission of appeal
116.	Appearance by authorised representative
117.	Appeal to High Court
118.	Appeal to Supreme Court
119.	Sums due to be paid notwithstanding appeal, etc.
120.	Appeal not to be filed in certain cases
121.	Non-appealable decisions and orders
	Chapter XIX--Offences and Penalties
122.	Penalty for certain offences
123.	Penalty for failure to furnish information return
124.	Fine for failure to furnish statistics
125.	General penalty
126.	General disciplines related to penalty
127.	Power to impose penalty in certain cases
128.	Power to waive penalty or fee or both
129.	Detention, seizure and release of goods and conveyances in transit
130.	Confiscation of goods or conveyances and levy of penalty
131.	Confiscation or penalty not to interfere with other punishments
132.	Punishment for certain offences
133.	Liability of officers and certain other persons
134.	Cognizance of offences
135.	Presumption of culpable mental state
136.	Relevancy of statements under certain circumstances
137.	Offences by companies
138.	Compounding of offences
	Chapter XX--Transitional Provisions
139.	Migration of existing taxpayers
140.	Transitional arrangements for input tax credit
141.	Transitional provisions relating to job work
142.	Miscellaneous transitional provisions
	Chapter XXI--Miscellaneous
143.	Job work procedure
144.	Presumption as to documents in certain cases
145.	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146.	Common Portal
147.	Deemed exports
148.	Special procedure for certain processes
149.	Goods and services tax compliance rating
150.	Obligation to furnish information return
151.	Power to collect statistics
152.	Bar on disclosure of information
153.	Taking assistance from an expert
154.	Power to take samples
155.	Burden of proof
156.	Persons deemed to be public servants
157.	Protection of action taken under this Act
158.	Disclosure of information by a public servant
159.	Publication of information in respect of persons in certain cases
160.	Assessment proceedings, etc., not to be invalid on certain grounds
161.	Rectification of errors apparent on the face of record
162.	Bar on jurisdiction of civil courts
163.	Levy of fee
164.	Power of Government to make rules
165.	Power to make regulations
166.	Laying of rules, regulations and notifications.
167.	Delegation of powers
168.	Power to issue instructions or directions
169.	Service of notice in certain circumstances
170.	Rounding off of tax, etc.
171.	Anti-profiteering measure
172.	Removal of difficulties
173.	Amendment of Act 32 of 1994
174.	Repeal and saving
	Schedule I--Activities to be Treated as Supply Even if made without Consideration
	Schedule II--Activities to be Treated as Supply of Goods or Supply of Services
	Schedule III--Activities or Transactions Supply of Goods nor a Supply of Services
	The Integrated Goods and Services Tax Act, 2017
	Chapter I--Preliminary
1.	Short title, extent and commencement
2.	Definitions
	Chapter II--Administration
3.	Appointment of officers
4.	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
	Chapter III--Levy and Collection of Tax
5.	Levy and collection
6.	Power to grant exemption from tax
	Chapter IV--Determination of Nature of Supply
7.	Inter-State supply
8.	Intra-State supply
9.	Supplies in territorial waters
	Chapter V--Place of Supply of Goods or Services or Both
10.	Place of supply of goods other than supply of goods imported into, or exported from India
11.	Place of supply of goods imported into or exported from India
12.	Place of supply of services where location of supplier and recipient is in India
13.	Place of supply of services where location of supplier or location of recipient is outside India
14.	Special provision for payment of tax by a supplier of online information and database access or retrieval services
	Chapter VI--Refund of Integrated Tax to International Tourist
15.	Refund of integrated tax paid on supply of goods to tourist leaving India
	Chapter VII--Zero Rated Supply
16.	Zero rated supply
	Chapter VIII--Apportionment of Tax and Settlement of Funds
17.	Apportionment of tax and settlement of funds
18.	Transfer of input tax credit
19.	Tax wrongfully collected and paid to Central Government or State Government
	Chapter IX--Miscellaneous
20.	Application of provisions of Central Goods and Services Tax Act
21.	Import of services made on or after the appointed day
22.	Power to make rules
23.	Power to make regulations
24.	Laying of rules, regulations and notifications
25.	Removal of difficulties
	The Union Territory Goods and Services Tax Act, 2017
	Chapter I--Preliminary
1.	Short title, extent and commencement
2.	Definitions
	Chapter II--Administration
3.	Officers under this Act
4.	Authorisation of officers
5.	Powers of officers
6.	Authorisation of officers of central tax as proper officer in certain circumstances
	Chapter III--Levy and Collection of tax
7.	Levy and collection
8.	Power to grant exemption from tax
	Chapter IV--Payment of Tax
9.	Payment of tax
10.	Transfer of input tax credit
	Chapter V--Inspection, Search, Seizure and Arrest
11.	Officers required to assist proper
	Chapter VI--Demands and Recovery
12.	Tax wrongfully collected and paid to Central Government or Union territory Government
13.	Recovery of tax
	Chapter VII--Advance Ruling
14.	Definitions
15.	Constitution of Authority for Advance Ruling
16.	Constitution of Appellate Authority for Advance Ruling
	Chapter VIII--Transitional Provisions
17.	Migration of existing tax payers
18.	Transitional arrangements for input tax credit
19.	Transitional provisions relating to job work
20.	Miscellaneous transitional provisions
	Chapter IX--Miscellaneous
21.	Application of provisions of Central Goods and Services Tax Act
22.	Power to make rules
23.	General power to make regulations
24.	Laying of rules, regulations and notifications
25.	Power to issue instructions or directions
26.	Removal of difficulties
	The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
1.	Short title commencement
2.	Extension and amendment of Central Goods and Services Tax Act, 2017
3.	Repeal and saving
	The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
1.	Short title and commencement
2.	Extension and amendment of Integrated Goods and Services Tax Act, 2017
3.	Repeal and saving
	The Goods and Services Tax (Compensation to States) Act, 2017
1.	Short title, extent and commencement
2.	Definitions
3.	Projected growth rate
4.	Base year
5.	Base year revenue
6.	Projected revenue for any year
7.	Calculation and release of compensation
8.	Collection of cess
9.	Returns, payments and refunds
10.	Crediting proceeds of cess to Fund
11.	Other provisions relating to cess
12.	Power make rules
13.	Laying of rules before Parliament
14.	Power to remove difficulties
	Book 2--Frequently Asked Questions (FAQs)
	Part I--General FAQs on GST
1.	Frequently Asked Questions on Goods and Services Tax
	1. Overview of Goods and Services Tax (GST)
Q 1.	What is Goods and Services Tax (GST)?
Q 2.	What exactly is the concept of destination based tax on consumption?
Q 3.	Which of the existing taxes are proposed to be subsumed under GST?
Q 4.	What principles were adopted for subsuming the above taxes under GST?
Q 5.	Which are the commodities proposed to be kept outside the purview of GST?
Q 6.	What will be the status in respect of taxation of above commodities after introduction of GST?
Q 7.	What will be status of Tobacco and Tobacco products under the GST regime?
Q 8.	What type of GST is proposed to be implemented?
Q 9.	Why is Dual GST required?
Q 10.	Which authority will levy and administer GST?
Q 11.	Why was the Constitution of India amended recently in the context of GST?
Q 12.	How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
Q 13.	What are the benefits which the Country will accrue from GST?
Q 14.	What is IGST?
Q 15.	Who will decide rates for levy of GST?
Q 16.	What would be the role of GST Council?
Q 17.	What is the guiding principle of GST Council?
Q 18.	How will decisions be taken by GST Council?
Q 19.	Who is liable to pay GST under the proposed GST regime?
Q 20.	What are the benefits available to small tax payers under the GST regime?
Q 21.	How will the goods and services be classified under GST regime?
Q 22.	How will imports be taxed under GST?
Q 23.	How will Exports be treated under GST?
Q 24.	What is the scope of composition scheme under GST?
Q 25.	Whether the composition scheme will be optional or compulsory?
Q 26.	What is GSTN and its role in the GST regime?
Q 27.	How are the disputes going to be resolved under the GST regime?
Q 28.	What is the purpose of Compliance rating mechanism?
Q 29.	Whether actionable claims liable to GST?
Q 30.	Whether transaction in securities be taxable in GST?
Q 31.	What is the concept of Information Return?
Q 32.	Different companies have different types of accounting software packages and no specific format are mandated for keeping records. How will department be able to read into these complex software?
Q 33.	Is there any provision in GST for tax treatment of goods returned by the recipient?
Q 34.	What is Anti-Profiteering measure?
Q 35.	What tax will be levied on goods manufactured but not cleared from factory before 1-7-2017?
Q 36.	Is there any provision for cross empowerment of officers of State and Central Government under GST?
	2. Levy of and Exemption from Tax
Q 1.	Where is the power to levy GST derived from?
Q 2.	What is the taxable event under GST?
Q 3.	Whether supplies made without consideration will also come within the purview of supply under GST?
Q 4.	Will activities of charitable institutions be taxable under GST?
Q 5.	Who can notify a transaction to be supply of goods or services?
Q 6.	What are composite supply and mixed supply? How are these two different from each other?
Q 7.	What is the treatment of composite supply and mixed supply under GST?
Q 8.	Are all goods and services taxable under GST?
Q 9.	What is meant by Reverse Charge?
Q 10.	Is the reverse charge mechanism applicable only to services?
Q 11.	What will be the implications in case of receipt of supply from unregistered persons?
Q 12.	Can any person other than the supplier or recipient be liable to pay tax under GST?
Q 13.	What is the threshold for opting to pay tax under the composition scheme?
Q 14.	What are the rates of tax for composition scheme?
Q 15.	A person availing composition scheme during a financial year crosses the turnover of Rs. 1 Crore during the course of the year i.e. say he crosses the turnover of Rs. 1 Crore in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?
Q 16.	Will a taxable person, having multiple registrations, be eligible to opt for composition scheme only for a few of registrations?
Q 17.	Can composition scheme be availed of by a manufacturer and a service supplier?
Q 18.	Who are not eligible to opt for composition scheme?
Q 19.	Can the registered person under composition scheme claim input tax credit?
Q 20.	Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit?
Q 21.	Can composition tax be collected from customers?
Q 22.	How to compute 'aggregate turnover' to determine eligibility for composition scheme?
Q 23.	What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Q 24.	Does the GST Law empower the Government to exempt supplies from the levy of GST?
Q 25.	When exemption from whole of tax on goods or services or both has been granted absolutely, can a person pay tax?
	3. Registration
Q 1.	What is advantage of taking registration in GST?
Q 2.	Can a person without GST registration claim ITC and collect tax?
Q 3.	What will be the effective date of registration?
Q 4.	Who are the persons liable to take a Registration under the GST Law?
Q 5.	What is aggregate turnover?
Q 6.	Which are the cases in which registration is compulsory?
Q 7.	What is the time limit for taking a Registration under GST?
Q 8.	If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Q 9.	Whether a person having multiple business verticals in a state can obtain different registrations?
Q 10.	Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Q 11.	Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Q 12.	Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Q 13.	Whether the proper officer can reject an Application for Registration?
Q 14.	Whether the Registration granted to any person is permanent?
Q 15.	Is it necessary for the UN bodies to get registration under GST?
Q 16.	What is the responsibility of the taxable person supplying to UN bodies?
Q 17.	Is it necessary for the Govt. Organization to get registration?
Q 18.	Who is a Casual Taxable Person?
Q 19.	Who is a Non-resident Taxable Person?
Q 20.	What is the validity period of the Registration certificate issued to a Casual Taxable Person and non-Resident Taxable person?
Q 21.	Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
Q 22.	Whether Amendments to the Registration Certificate is permissible?
Q 23.	Whether Cancellation of Registration Certificate is permissible?
Q 24.	Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Q 25.	Can the proper Officer Cancel the Registration on his own?
Q 26.	What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Q 27.	Is there an option to take centralized registration for services under GST Law?
Q 28.	If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Q 29.	Who is an ISD?
Q 30.	Will ISD be required to be separately registered other than the existing tax payer registration?
Q 31.	Can a tax payer have multiple ISDs?
Q 32.	What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Q 33.	Whether all assesses/dealers who are already registered under existing central excise/service tax/vat laws will have to obtain fresh registration?
Q 34.	Whether the job worker will have to be compulsorily registered?
Q 35.	Whether the goods will be permitted to be supplied from the place of business of a job worker?
Q 36.	At the time of registration will the assessee have to declare all his places of business?
Q 37.	Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Q 38.	Is there any facility for digital signature in the GSTN registration?
Q 39.	What will be the time limit for the decision on the on line registration application?
Q 40.	What will be the time of response by the applicant if any query is raised in the online application?
Q 41.	What is the process of refusal of registration?
Q 42.	Will there be any communication related to the application disposal?
Q 43.	Can the registration certificate be downloaded from the GSTN portal?
Q 44.	Can cancellation of registration order be revoked?
Q 45.	Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
Q 46.	What is the difference between casual and non-resident taxable persons?
	4. Meaning and Scope of Supply
Q 1.	What is the taxable event under GST?
Q 2.	What is the scope of 'supply' under the GST law?
Q 3.	What is a taxable supply?
Q 4.	What are the necessary elements that constitute supply under CGST/SGST Act?
Q 5.	Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?
Q 6.	Import of Goods is conspicuous by its absence in Section 7. Why?
Q 7.	Are self-supplies taxable under GST?
Q 8.	Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?
Q 9.	What do you mean by "supply made in the course or furtherance of business"?
Q 10.	An individual buys a car for personal use and after a year sells it to a car dealer. Will the transaction be a supply in terms of CGST/SGST Act? Give reasons for the answer.
Q 11.	A dealer of air-conditioners permanently transfers an air conditioner from his stock in trade, for personal use at his residence. Will the transaction constitute a supply?
Q 12.	Whether provision of service or goods by a club or association or society to its members will be treated as supply or not?
Q 13.	What are the different types of supplies under the GST law?
Q 14.	What are inter-state supplies and intra-state supplies?
Q 15.	Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why?
Q 16.	Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why?
Q 17.	Whether supply of software would be treated as supply of goods or supply of services under GST law?
Q 18.	Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why?
Q 19.	What is a Composite Supply under CGST/SGST/UTGST Act?
Q 20.	How will tax liability on a composite supply be determined under GST?
Q 21.	What is a mixed supply?
Q 22.	How will tax liability on a mixed supply be determined under GST?
Q 23.	Are there any activities which are treated as neither a supply of goods nor a supply of services?
Q 24.	What is meant by zero rated supply under GST?
Q 25.	Will import of services without consideration be taxable under GST?
	5. Time of Supply
Q 1.	What is time of supply?
Q 2.	When does the liability to pay GST arise in respect of supply of goods?
Q 3.	When does the liability to pay GST arise in respect of supply of services?
Q 4.	What is time of supply in case of supply of vouchers in respect of goods and services?
Q 5.	Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4 of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined?
Q 6.	What does "date of receipt of payment" mean?
Q 7.	Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply?
Q 8.	What is the time of supply of goods in case of tax payable under reverse charge?
Q 9.	What is the time of supply of service in case of tax payable under reverse charge?
Q 10.	What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration?
Q 11.	Is there any change in time of supply, where supply is completed prior to or after change in rate of tax?
Q 12.	What is the time of supply, where supply is completed prior to change in rate of tax?
Q 13.	What is the time of supply, where supply is completed after to change in rate of tax?
Q 14.	Let's say there was increase in tax rate from 18% to 20% w.e.f. 1-9-2017. What is the tax rate applicable when services provided and invoice issued before change in rate in July, 2017, but payment received after change in rate in September, 2017?
Q 15.	Let's say there was increase in tax rate from 18% to 20% w.e.f. 1-9-2017. What is the tax rate applicable when goods are supplied and invoice issued after change in rate in September, 2017, but full advance payment was already received in July, 2017?
Q 16.	What is the time period within which invoice has to be issued for supply of Goods?
Q 17.	What is the time period within which invoice has to be issued for supply of Services?
Q 18.	What is the time period within which invoice has to be issued in a case involving continuous supply of goods?
Q 19.	What is the time period within which invoice has to be issued in a case involving continuous supply of services?
Q 20.	What is the time period within which invoice has to be issued where the goods being sent or taken on approval for sale?
	6. Valuation in GST
Q 1.	What is the value of taxable supply to be adopted for the levy of GST?
Q 2.	What is transaction value?
Q 3.	Are there separate valuation provisions for CGST, SGST and IGST and for Goods and Services?
Q 4.	Is contract price not sufficient to determine valuation of supply?
Q 5.	Is reference to GST Valuation Rules required in all cases?
Q 6.	Can the transaction value declared under section 15(1) be accepted?
Q 7.	Whether post-supply discounts or incentives are to be included in the transaction value?
Q 8.	Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value?
Q 10.	What are the inclusions specified in section 15(2) which could be added to Transaction Value?
Q 11.	How will value be determined where supply is made by a dealer dealing in second hand goods?
Q 12.	How will goods re-possessed from defaulting borrowers be valued?
Q 13.	How will works contract service provided by a builder/developer to a prospective flat buyer be valued under GST?
Q 14.	How will supply of lottery tickets be valued under GST?
	7. GST Payment of Tax
Q 1.	What are the Payments to be made in GST regime?
Q 2.	Who is liable to pay GST?
Q 3.	When does liability to pay GST arises?
Q 4.	What are the main features of GST payment process?
Q 5.	How can payment be done?
Q 6.	When is payment of taxes to be made by the Supplier?
Q 7.	Whether time limit for payment of tax can be extended or paid in monthly installments?
Q 8.	What happens if the taxable person files the return but does not make payment of tax?
Q 9.	Which date is considered as date of deposit of the tax dues--Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government?
Q 10.	What are E-Ledgers?
Q 11.	What is a tax liability register?
Q 12.	What is a Cash Ledger?
Q 13.	What is an ITC Ledger?
Q 14.	What is the linkage between GSTN and the authorized Banks?
Q 15.	Can a tax payer generate challan in multiple sittings?
Q 16.	Can a challan generated online be modified?
Q 17.	Is there a validity period of challan?
Q 18.	What is a CPIN?
Q 19.	What is a CIN and what is its relevance?
Q 20.	What is the sequence of payment of tax where that taxpayer has liabilities for previous months also?
Q 21.	What does the expression "Other dues" referred to above mean?
Q 22.	What is an E-FPB?
Q 23.	What is TDS?
Q 24.	How will the Supplier account for this TDS? while filing his return?
Q 25.	How will the TDS Deductor account for such TDS?
Q 26.	What is Tax Collected at Source (TCS)?
Q 27.	What does the expression "Net value of taxable supplies" mean?
Q 28.	Is the pre-registration of credit card necessary in the GSTN portal for the GST payment?
	8. Electronic Commerce
Q 1.	What is Electronic Commerce?
Q 2.	Who is an e-commerce operator?
Q 3.	Is it mandatory for e-commerce operator to obtain registration?
Q 4.	Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption?
Q 5.	Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?
Q 6.	Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
Q 7.	What is Tax Collection at Source (TCS)?
Q 8.	It is very common that customers of e-commerce companies return goods. How these returns are going to be adjusted?
Q 9.	What is meant by "net value of taxable supplies"?
Q 10.	Is every e-commerce operator required to collect tax on behalf of actual supplier?
Q 11.	At what time should the e-commerce operator make such collection?
Q 12.	What is the time within which such TCS is to be remitted by the e-commerce operator to Government account?
Q 13.	How can actual suppliers claim credit of this TCS?
Q 14.	Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
Q 15.	What is the concept of matching in e-commerce provisions and how it is going to work?
Q 16.	What will happen if the details remain mismatched?
Q 17.	Are there any additional powers to tax officers available?
	9. Job Work
Q 1.	What is job work?
Q 2.	Whether goods sent by a taxable person to a job worker will be treated as supply and liable to GST? Why?
Q 3.	Is a job worker required to take registration?
Q 4.	Whether the goods of principal directly supplied from the job worker's premises will be included in the aggregate turnover of the job worker?
Q 5.	Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises?
Q 6.	Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises?
Q 7.	Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business?
Q 8.	What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job worker?
Q 9.	What happens when the inputs or capital goods are not received back or supplied from the place of business of job worker within prescribed time period?
Q 10.	Some capital goods like jigs and fixtures are non-usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions?
Q 11.	What would be treatment of the waste and scrap generated during the job work?
Q 12.	Whether intermediate goods can also be sent for job work?
Q 13.	Who is responsible for the maintenance of proper accounts related to job work?
Q 14.	Are the provisions of job work applicable to all categories of goods?
Q 15.	Is it compulsory that job work provisions should be followed by the principal?
Q 16.	Should job worker and principal be located in same State or Union territory?
	10. Input Tax Credit
Q 1.	What is input tax?
Q 2.	Can GST paid on reverse charge basis be considered as input tax?
Q 3.	Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?
Q 4.	Is credit of all input tax charged on supply of goods or services allowed under GST?
Q 5.	What are the conditions necessary for obtaining ITC?
Q 6.	Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC?
Q 7.	Can a person take input tax credit without payment of consideration for the supply along with tax to the supplier?
Q 8.	What would happen of the ITC taken by the registered person if he has not paid the consideration along with tax within 180 days from the date of issue of invoice?
Q 9.	Who will get the ITC where goods have been delivered to a person other than taxable person ('bill to'- 'ship to 'scenarios)?
Q 10.	What is the time limit for taking ITC and reasons therefor?
Q 11.	Where the registered taxable person has claimed depreciation on the tax component of the cost of capital goods under the provisions of the Income Tax Act, 1961, will ITC be allowed in such cases?
Q 12.	Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST?
Q 13.	A taxable person is in the business of information technology. He buys a motor vehicle for use of his Executive Directors. Can he avail the ITC in respect of GST paid on purchase of such motor vehicle?
Q 14.	Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods?
Q 15.	Can a registered person get ITC with respect of goods or services used for construction of a building for business purposes?
Q 16.	What is the ITC entitlement of a newly registered person?
Q 17.	A person becomes liable to pay tax on 1st August, 2017 and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on:
Q 18.	What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
Q 19.	What would be input tax eligibility in cases where there is a change in the constitution of a registered person?
Q 20.	Where goods or services or both received by a taxable person are used for effecting both taxable and non-taxable supplies, whether the input tax credit is available to the registered taxable person?
Q 21.	If input tax credit is allowed only in respect of goods or services or both for effecting taxable supplies, would it not lead to loss of input tax credit on exempt supplies when exported?
Q 22.	Which of the following is included for computation of taxable supplies for the purpose of availing credit?
Q 23.	Where goods or services received by a registered person are used partly for the purpose of business and partly for other purposes, whether the input tax credit is available to the person?
Q 24.	A person paying tax under compounding scheme crosses the compounding threshold and becomes a regular taxable person. Can he avail ITC and if so from what date?
Q 25.	Are there any special provisions in respect of banking companies?
Q 26.	Mr. A, a registered person was paying tax under composition scheme up to 30th July, 2017. However, w.e.f 31st July, 2017, Mr. A becomes liable to pay tax under regular scheme. Is he eligible for ITC?
Q 27.	Mr. B applies for voluntary registration on 5th July, 2017 and obtained registration on 22nd July, 2017. Mr. B is eligible for input tax credit on inputs in stock as on .................
Q 28.	What would happen to the input tax credit availed by a registered person who opts for composition scheme or where the goods or services or both supplied by him become wholly exempt?
Q 29.	Is there any restriction on period for availment of ITC?
Q 30.	What happens where the details of inward supplies furnished by the recipient do not match with the outward supply details furnished by the supplier in his valid return?
Q 31.	Is input tax credit allowed only after matching?
Q 32.	Can provisionally allowed ITC be used for payment of all liabilities?
Q 33.	What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person?
	11. Concept of Input Service Distributor in GST
Q 1.	What is Input Service Distributor (ISD)?
Q 2.	What are the requirements for registration as ISD?
Q 3.	What are the documents for distribution of credit by ISD?
Q 4.	Can an ISD distribute the input tax credit to all suppliers?
Q 5.	It is not possible many a times to establish a one-to-one link between quantum of input services used in the course or furtherance of business by a supplier. In such situations, how distribution of ITC by the ISD is to be done?
Q 6.	What does the turnover used for ISD cover?
Q 7.	Is the ISD required to file return?
Q 8.	Can a company have multiple ISD?
Q 9.	What are the provisions for recovery of excess/wrongly distributed credit by ISD?
Q 10.	Whether CGST and IGST credit can be distributed by ISD as IGST credit to recipients located in different States?
Q 11.	Whether SGST/UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?
Q 12.	Whether the ISD can distribute the CGST and IGST Credit as CGST credit?
Q 13.	Whether the SGST/UTGST and IGST Credit can be distributed as SGST/UTGST credit?
Q 14.	How to distribute common credit among all the recipients of an ISD?
Q 15.	The ISD may distribute the CGST and IGST credit to recipient outside the State as
Q 16.	The ISD may distribute the CGST credit within the State as........
Q 17.	The credit of tax paid on input service used by more than one supplier is
Q 18.	Whether the excess credit distributed could be recovered from ISD by the department?
Q 19.	What are the consequences of credit distributed in contravention of the provisions of the Act?
	12. Returns Process and matching of Input Tax Credit
Q 1.	What is the purpose of returns?
Q 2.	Who needs to file Return in GST regime?
Q 3.	What type of outward supply details are to be filed in the return?
Q 4.	Do taxpayers with an aggregate turnover less than Rs. 1.5 Crores also need to file GSTR-1 on a monthly basis?
Q 5.	Is the scanned copy of invoices to be uploaded along with GSTR-1?
Q 6.	Whether all invoices will have to be uploaded?
Q 7.	Whether description of each item in the invoice will have to be uploaded?
Q 8.	Whether value for each transaction will have to be fed? What if no consideration?
Q 9.	Can a recipient feed information in his GSTR-2 which has been missed by the supplier?
Q 10.	Does the taxable person have to feed anything in the GSTR-2 or everything is auto-populated from GSTR-1?
Q 11.	What if the invoices do not match? Whether ITC is to be given or denied? If denied, what action is taken against supplier?
Q 12.	What will be the legal position in regard to the reversed input tax credit if the supplier later realizes the mistake and feeds the information?
Q 13.	What is the special feature of GSTR-2?
Q 14.	Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?
Q 15.	Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?
Q 16.	How does a taxpayer get the credit of the tax deducted at source on his behalf? Does he need to produce TDS certificate from the deductee to get the credit?
Q 17.	Which type of taxpayers need to file Annual Return?
Q 18.	Is an Annual Return and a Final Return one and the same?
Q 18.	If a return has been filed, how can it be revised if some changes are required to be made?
Q 19.	How can taxpayers file their returns?
Q 20.	What precautions, a taxpayer is required to take for a hassle free compliance under GST?
Q 21.	Is it compulsory for a taxpayer to file return by himself?
Q 22.	What is the consequence of not filing the return within the prescribed date?
Q 23.	What happens if ITC is taken on the basis of a document more than once?
Q 24.	Whether the amount of credit detected by the system on account of mis-match between GSTR-1 and GSTR-2 and recovered as output tax can be reclaimed?
Q 25.	What is GSTR-3B?
Q 26.	Is there any late fees for late filing of GSTR-3B?
Q 27.	How does the taxpayer need to account for Advances in his GSTR-1?
	13. Assessment and Audit
Q 1.	Who is the person responsible to make assessment of taxes payable under the Act?
Q 2.	When can a taxable person pay tax on a provisional basis?
Q 3.	What is the latest time by which final assessment is required to be made?
Q 4.	Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest?
Q 5.	What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT?
Q 6.	If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer?
Q 7.	Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?
Q 8.	What is the time limit for passing assessment order under section 62 (Best Judgment) and 63 (Non-filers)?
Q 9.	What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
Q 10.	Under what circumstances can a tax officer initiate Summary Assessment?
Q 11.	Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order?
Q 12.	Is summary assessment order to be necessarily passed against the taxable person?
Q 13.	Who can conduct audit of taxpayers?
Q 14.	Whether any prior intimation is required before conducting the audit?
Q 15.	What is the period within which the audit is to be completed?
Q 16.	What is meant by commencement of audit?
Q 17.	What are the obligations of the taxable person when he receives the notice of audit?
Q 18.	What would be the action by the proper officer upon conclusion of the audit?
Q 19.	Under what circumstances can a special audit be instituted?
Q 20.	Who can serve the notice of communication for special audit?
Q 21.	Who will do the special audit?
Q 22.	What is the time limit to submit the audit report?
Q 23.	Who will bear the cost of special audit?
Q 24.	What action the tax authorities may take after the special audit?
	14. Refunds
Q 1.	What is refund?
Q 2.	Can unutilized Input tax credit be allowed as refund?
Q 3.	Can unutilized ITC be given refund, in case goods Exported outside India are subjected to export duty?
Q 4.	Will unutilized ITC at the end of the financial year (after introduction of GST) be refunded?
Q 5.	Suppose a taxable person has paid IGST/CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa?
Q 6.	Whether purchases made by Embassies or UN are taxed or exempted?
Q 7.	What is the time limit for taking refund?
Q 8.	Whether principle of unjust enrichment will be applicable in refund?
Q 9.	In case the tax has been passed on to the consumer, whether refund will be sanctioned?
Q 10.	Is there any time limit for sanctioning of refund?
Q 11.	Can refund be withheld by the department?
Q 12.	Where the refund is withheld under Section 54(11) of the CGST/SGST Act, will the taxable person be given interest?
Q 13.	Is there any minimum threshold for refund?
Q 14.	How will the refunds arising out of existing law be paid?
Q 15.	Whether refund can be made before verification of documents?
Q 16.	In case of refund under exports, whether BRC is necessary for granting refund?
Q 17.	Will the principle of unjust enrichment apply to exports and supplies to SEZ Units?
Q 18.	How will the applicant prove that the principle of unjust enrichment does not apply in his case?
Q 19.	Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST?
Q 20.	Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after utilizing the ITC) and thereafter claim refund of the duty paid on exports. Will this system continue in GST?
Q 21.	What is the time period within which an acknowledgement of a refund claim has to be given?
Q 22.	What is the time period within which provisional refund has to be given?
Q 23.	Is there any specified format for filing refund claim?
Q 24.	Is there any specified format for sanction of refund claim?
Q 25.	What happens if there are deficiencies in the refund claim?
Q 26.	Can the refund claim be rejected without assigning any reasons?
Q 27.	Refund of accumulated ITC is allowed when such accumulation is on account of inverted tax structure. Are there any exceptions?
Q 28.	Whether the above restriction will also be applicable for zero rated supplies?
Q 29.	In respect of export of goods on payment of IGST, will the exporter need to file a separate refund claim?
Q 30.	Is it necessary to execute a bond for effecting zero rated supplies?
Q 31.	Is there any provision for filing manual refund claims under GST?
	15. Demands and Recovery
Q 1.	Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized?
Q 2.	What if person chargeable with tax, pays the amount along with interest before issue of show cause notice under section 73?
Q 3.	If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case?
Q 4.	What is the relevant date for issue of Show Cause Notice?
Q 5.	Is there any time limit for adjudication the cases?
Q 6.	Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/willful misstatement, who pays the amount of demand along-with interest before issue of notice?
Q 7.	If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?
Q 8.	In case a notice is adjudicated under Section 74 and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?
Q 9.	What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections?
Q 10.	What happens if a person collects tax from another person but does not deposit the same with Government?
Q 11.	In case the person does not deposit tax collected in contravention of Section 76(1), what is the proper course of action to be taken?
Q 12.	What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government?
Q 13.	What are the modes of recovery of tax available to the proper officer?
Q 14.	Whether the payment of tax dues can be made in installments?
Q 15.	What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/revision proceedings?
Q 16.	If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?
Q 17.	What happens to tax dues where the Company (taxable person) goes into liquidation?
Q 18.	What is the liability of directors of the Company (taxable person) under liquidation?
Q 19.	What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Q 20.	What happens to the tax liability of a taxable person, whose business is carried on by any guardian/trustee or agent of a minor?
Q 21.	What happens when the estate of a taxable person is under the control of Court of Wards?
	16. Appeals, Review and Revision in GST
Q 1.	Whether any person aggrieved by any order or decision passed against him has the right to appeal?
Q 2.	What is the time limit to file appeal to Appellate Authority (AA)?
Q 3.	Whether the appellate authority has any powers to condone the delay in filing appeal?
Q 4.	Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Q 5.	The order passed by Appellate Authority has to be communicated to whom?
Q 6.	What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority?
Q 7.	Can the Department apply to AA for ordering a higher amount of pre-deposit?
Q 8.	What about the recovery of the balance amount?
Q 9.	Whether in an appeal the AA can pass an order enhancing the quantum of duty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?
Q 10.	Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?
Q 11.	Can any CGST/SGST authority revise any order passed under the Act by his subordinates?
Q 12.	Can the "revisional authority" order for staying of operation of any order passed by his subordinates pending such revision?
Q 13.	Are there any fetters to the powers of "revisional authority" under GST to revise orders of subordinates?
Q 14.	When the Tribunal is having powers to refuse to admit the appeal?
Q 15.	What is the time limit within which appeal has to be filed before the Tribunal?
Q 16.	Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time?
Q 17.	What is the time limit for filing memorandum of cross objections before Tribunal?
Q 18.	Whether interest becomes payable on refund of pre-deposit amount?
Q 19.	An appeal from the order of Tribunal lies to which forum?
Q 20.	What is the time limit for filing an appeal before the High Court?
Q 21.	To whom shall an appeal against the order passed by an officer of CGST lie?
Q 22.	If the proper officer of CGST passes an order under the Act, can such proper officer issue an order under the corresponding state/UT GST Act?
	17. Advance Ruling
Q 1.	What is the meaning of Advance Ruling?
Q 2.	Which are the questions for which advance ruling can be sought?
Q 3.	What is the objective of having a mechanism of Advance Ruling?
Q 4.	What will be the composition of Authority for advance rulings (AAR) under GST?
Q 5.	Is it necessary for a person seeking advance ruling to be registered?
Q 6.	At what time an application for advance ruling be made?
Q 7.	In how much time will the Authority for Advance Rulings have to pronounce its ruling?
Q 8.	What is the Appellate authority for advance ruling (AAAR)?
Q 9.	How many AAR and AAAR will be constituted under GST?
Q 10.	To whom will the Advance Ruling be applicable?
Q 11.	Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court?
Q 12.	What is the time period for applicability of Advance Ruling?
Q 13.	Can an advance ruling given be nullified?
Q 14.	What is the procedure for obtaining Advance Ruling?
Q 15.	Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Q 16.	What is the procedure to be followed by AAR once the application is admitted?
Q 17.	What happens if there is a difference of opinion amongst members of AAR?
Q 18.	What are the provisions for appeals against order of AAR?
Q 19.	Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings?
Q 20.	Can the AAR & AAAR order for rectification of mistakes in the ruling?
	18. Settlement Commission [Omitted]
	19. Inspection, Search, Seizure and Arrest
Q 1.	What is the meaning of the term "Search"?
Q 2.	What is the meaning of the term "Inspection"?
Q 3.	Who can order for carrying out "Inspection" and under what circumstances?
Q 4.	Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
Q 5.	Who can order for Search and Seizure under the provisions of CGST Act?
Q 6.	What is meant by 'reasons to believe'?
Q 7.	Is it mandatory that such 'reasons to believe' has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?
Q 8.	What is a Search Warrant and what are its contents?
Q 9.	When do goods become liable to confiscation under the provisions of CGST/SGST Act?
Q 10.	What powers can be exercised by an officer during valid search?
Q 11.	What is the procedure for conducting search?
Q 12.	What are the basic requirements to be observed during Search operations?
Q 13.	Can a CGST/SGST officer access business premises under any other circumstances?
Q 14.	What is meant by the term 'Seizure'?
Q 15.	Does GST Act(s) have any power of detention of goods and conveyances?
Q 16.	What is the distinction in law between 'Seizure' and 'Detention'?
Q 17.	What are the safeguards provided in GST Act(s) in respect of Search or Seizure?
Q 18.	Is there any special document required to be carried during transport of taxable goods?
Q 19.	What is meant by the term "arrest"?
Q 20.	When can the proper officer authorize 'arrest' of any person under CGST/SGST Act?
Q 21.	What are the safeguards provided under CGST/SGST Act for a person who is placed under arrest?
Q 22.	What are the precautions to be taken during arrest?
Q 23.	What are the broad guidelines for arrest followed in CBEC?
Q 24.	What is a cognizable offence?
Q 25.	What is a non-cognizable offence?
Q 26.	What are cognizable and non-cognizable offences under CGST Act?
Q 27.	When can the proper officer issue summons under CGST Act?
Q 28.	What are the responsibilities of the person so summoned?
Q 29.	What can be the consequences of non-appearance to summons?
Q 30.	What are the guidelines for issue of summons?
Q 31.	What are the precautions to be observed while issuing summons?
Q 32.	Are there any class of officers who are required to assist CGST/SGST officers?
	20. Offences, Penalties, Prosecution and Compounding
Q 1.	What are the prescribed offences under CGST/SGST Act?
Q 2.	What is meant by the term penalty?
Q 3.	What are the general disciplines to be followed while imposing penalties?
Q 4.	What is the quantum of penalty provided for in the CGST/SGST Act?
Q 5.	Is any penalty prescribed for any person other than the taxable person?
Q 6.	What is the penalty provided for any contravention for which no separate penalty has been prescribed under CGST/SGST Act?
Q 6.	What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?
Q 7.	What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?
Q 8.	What is meant by confiscation?
Q 9.	Under which circumstances can goods be confiscated under CGST/SGST Act?
Q 10.	What happens to the goods upon confiscation of goods by the proper officer?
Q 11.	After confiscation, is it required to give option to the person to redeem the goods?
Q 12.	Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?
Q 13.	What is Prosecution?
Q 14.	Which are the offences which warrant prosecution under the CGST/SGST Act?
Q 17.	What is the punishment prescribed on conviction of any offence under the CGST/SGST Act?
Q 15.	What are cognizable and non-cognizable offences under CGST/SGST Act?
Q 16.	Is prior sanction of competent authority mandatory for initiating prosecution?
Q 17.	Is 'mensrea' or culpable mental state necessary for prosecution under CGST/SGST Act?
Q 18.	What is a culpable state of mind?
Q 19.	Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act?
Q 20.	What is meant by compounding of offences?
Q 21.	Can offences under CGST/SGST Act be compounded?
Q 22.	Are there any monetary limits prescribed for compounding of offence?
Q 23.	What is the consequence of compounding of an offence under CGST/SGST Act?
	21. Overview of the IGST Act
Q 1.	What is IGST?
Q 2.	What are inter-state supplies?
Q 3.	How will the Inter-State supplies of Goods and Services be taxed under GST?
Q 4.	What are the salient features of the draft IGST Law?
Q 5.	What are the advantages of IGST Model?
Q 6.	How will imports/exports be taxed under GST?
Q 7.	How will the IGST be paid?
Q 8.	How will the settlement between Centre, exporting state and importing state be done?
Q 9.	What treatment is given to supplies made to SEZ units or developer?
Q 10.	Are business processes and compliance requirement same in the IGST and CGST Acts?
	22. Place of Supply of Goods and Service
Q 1.	What is the need for the Place of Supply of Goods and Services under GST?
Q 2.	Why are place of supply provisions different in respect of goods and services?
Q 3.	What proxies or assumptions in a transaction can be used to determine the place of supply?
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?
Q 5.	What would be the place of supply where goods are removed?
Q 6.	What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person?
Q 7.	What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?
Q 8.	What is the default presumption for place of supply in respect of B2B supply of services?
Q 9.	What is the default presumption for place of supply in respect of unregistered recipients?
Q 10.	The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?
Q 11.	What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states?
Q 12.	What will be the place of supply of goods services by way of transportation of goods, including mail or courier?
Q 13.	What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai?
Q 14.	Suppose a ticket/pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply?
Q 15.	What will be the place of supply for mobile connection? Can it be the location of supplier?
Q 16.	A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply?
Q 17.	A person from Mumbai goes to Kullu-Manali and takes some services from ICICI Bank in Manali. What will be the place of supply?
Q 18.	A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?
	23. GSTN and Front-end Business Process on GST Portal
Q 1.	What is GSTN?
Q 2.	What was need to create GSTN?
Q 3.	What is the genesis of GSTN?
Q 4.	What is the equity structure and Revenue Model of GSTN?
Q 5.	What services will be rendered by GSTN?
Q 6.	What is the interface system between GSTN and the States/CBEC?
Q 7.	What will be the role of GSTN in registration?
Q 8.	What is the role of Infosys in GSTN?
Q 9.	What are the basic features of GST common portal?
Q 10.	What is the concept of GST Eco-system?
Q 11.	What is GSP (GST Suvidha Provider)?
Q 12.	What will be the role of GST Suvidha Providers (GSP)?
Q 13.	What are the benefits to taxpayers in using the GSPs?
Q 14.	What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers?
Q 15.	What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN?
Q 16.	Will GSTN generate a unique identification for each invoice line in GSTN system?
Q 17.	Can invoice data be uploaded on day to day basis?
Q 18.	Will GSTN provide tools for uploading invoice data on GST portal?
Q 19.	Will GSTN be providing mobile based Apps to view ledgers and other accounts?
Q 20.	Will GSTN provide separate user ID and password for GST Practitioner to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today?
Q 21.	Will tax payer be able to change the GST Practitioner once chosen in above mentioned facility?
Q 22.	Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST?
Q 23.	What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers?
Q 24.	Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential?
Q 25.	What are the security measures being taken by GSTN to ensure security of the GST system?
	24. Transitional Provisions
Q 1.	Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST?
Q 2.	What are those conditions?
Q 3.	A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime?
Q 4.	VAT credit was not available on items 'X' & 'Y' as capital goods in the existing law (Central Excise). Since they are covered in GST, can the registered taxable person claim it now?
Q 5.	Assuming the registered person has wrongly enjoyed the credit (Refer to Q4) under the existing law, will the recovery be done under the GST Law or the existing law?
Q 6.	Give two examples of registered taxable persons who are not liable to be registered under the existing law (Central Excise/VAT) but are required to be registered under GST?
Q 7.	Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed day?
Q 8.	A registered person has excess ITC of Rs. 10,000 in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST?
Q 9.	Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST?
Q 10.	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 existing law are returned after completion of job work after the appointed day?
Q 11.	What happens if the job worker does not return the goods within the specified time?
Q 12.	Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person?
Q 13.	If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable?
Q 14.	When tax shall become payable in GST on manufactured goods sent to a Job worker for carrying out tests or any other process not amounting to manufacture under the existing law?
Q 15.	Is extension of two months as discussed in section 141 automatic?
Q 16.	What is the time limit for issue of debit/credit note(s) for revision of prices?
Q 17.	What will be the fate of pending refund of tax/interest under the existing law?
Q 18.	What will be fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law? If say, it relates to output liability then?
Q 19.	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?
Q 20.	How shall the refund arising from revision of return(s) furnished under the existing law be dealt in GST?
Q 21.	If any goods or services are supplied in GST, in pursuance of contract entered under existing law, which tax will be payable?
Q 22.	Tax on a particular supply of goods/services is leviable under the existing law. Will GST be also payable if the actual supply is made in GST regime?
Q 23.	In pursuance of any assessment or adjudication proceedings instituted, after the appointed day, under the existing law, an amount of tax, interest, fine or penalty becomes refundable. Shall such amount be refundable under the GST law?
Q 24.	If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Q 25.	Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Q 26.	Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST?
2.	Email FAQs-I
3.	Email FAQs-II
4.	Tweet FAQs-I
5.	Tweet FAQs-II
6.	Tweet FAQs-III
	Part II--Topicwise FAQs on GST
7.	FAQs on GST on Services
8.	FAQs on GST on Co-operative Societies
9.	FAQs on Composition Levy
Q 1.	What is composition levy under GST?
Q 2.	What is the specified rate of composition levy?
Q 3.	What is the eligibility category for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for Central tax and State tax purpose shall be Rs. 50 lakhs?
Q 4.	Who are the persons not eligible for composition scheme?
Q 5.	When will a person opting for composition levy pay tax?
Q 6.	A person availing composition scheme during a financial year crosses the turnover of Rs. 75 lakhs/50 lakhs during the course of the year i.e. say he crosses the turnover of Rs. 75 lakhs/50 lakhs in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?
Q 7.	How will the aggregate turnover be computed for the purpose of composition?
Q 8.	Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies?
Q 9.	Can a registered person, who purchases goods from a taxable person paying tax under the composition scheme, avail credit of tax paid on purchases made from the composition dealer?
Q 10.	Can a person paying tax under the composition scheme issue a tax invoice under GST?
Q 11.	Are monthly returns required to be filed by the person opting to pay tax under the composition scheme?
Q 12.	What are the basic information that need to be furnished in GSTR-4?
Q 13.	A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition taxpayer have to pay GST under reverse charge? If yes, in what manner?
Q 14.	What is the form in which an intimation for payment of tax under composition scheme needs to be made by the taxable person?
Q 15.	A person registered under existing law (Central Excise/Service Tax/VAT) and who has been granted registration on a provisional basis wants to opt for composition scheme. How and when can he do that?
Q 16.	What are the other compliances which a provisionally registered person opting to pay tax under the composition levy need to make?
Q 17.	Can a person making application for fresh registration under GST opt for composition levy at the time of making application for registration?
Q 18.	Can the option to pay tax under composition levy be exercised at any time of the year?
Q 19.	Can a person who has already obtained registration, opt for payment under composition levy? If so, how?
Q 20.	What are the compliances from ITC reversal point of view that need to be made by a person opting for composition levy?
Q 21.	In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state?
Q 22.	What is the effective date of composition levy?
Q 23.	What are the other conditions and restrictions subject to which a person is allowed to avail of composition scheme?
Q 24.	What is the validity of composition levy?
Q 25.	Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?
Q 26.	What action can be taken by the proper officer for contravention of any provisions of composition levy and how?
Q 27.	In case the option to pay tax under composition levy is denied by the proper officer, can the person avail ITC on stock after denial?
Q 28.	Will withdrawal intimation in any one place be applicable to all places of business?
Q 30.	Can supplier of Services opt for composition levy?
Q 31.	What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Q 32.	Can a person paying tax under composition scheme make supplies of goods to SEZ?
Q 33.	A registered person has excess ITC of Rs 10, 000/– in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST?
10.	FAQs on Traders
Q 1.	How will GST benefit the Trading Community?
Q 2.	Will all traders necessarily have to register under GST?
Q 3.	Are monthly returns required to be filed by a trader not opting to pay tax under the composition scheme?
Q 4.	What is the basic information that needs to be furnished in Form GSTR-1?
Q 5.	Under GST, will traders be required to declare their IEC at the time of imports and exports?
Q 6.	Can traders get the credit of IGST paid at the time of imports for discharging their domestic liabilities under GST? If yes, how?
Q 7.	Is there any scheme for payment of taxes under GST for small traders?
Q 8.	What is the eligibility category for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for CGST and SGST purpose shall be Rs. 50 lakhs?
Q 9.	What is the rate of tax under Composition levy?
Q 10.	Who are the persons(traders) not eligible for composition scheme?
Q 11.	When will a trader have to pay tax?
Q 12.	A person availing composition scheme during a financial year crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs during the course of the year i.e. say he crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?
Q 13.	How will aggregate turnover be computed for the purpose of composition?
Q 14.	Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies?
Q 15.	Can a registered person, who purchases goods from a trader paying tax under the composition scheme, take credit on purchases made from the composition dealer?
Q 16.	Are monthly returns required to be filed by the person opting to pay tax under the composition scheme?
Q 17.	What is the basic information that need to be furnished in Form GSTR 4?
Q 18.	A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition dealer have to pay GST under reverse charge? If yes, in what manner?
Q 19.	What is the form in which an intimation for option to pay tax under composition scheme needs to be made by the taxable person?
Q 20.	In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state?
Q 21.	What is the effective date of composition levy?
Q 22.	What are the conditions and restrictions subject to which a person is allowed to avail of composition levy?
Q 23.	What is the validity of composition levy?
Q 24.	Can a trader having duty paying documents (including a First stage dealer or a second stage dealer) claim the Cenvat credit on the stock held on the appointed date viz. 1st July, 2017?
Q 25.	What is a credit transfer document? How can it help the traders?
Q 26.	Traders are presently not entitled to take cenvat credit. They will be having duty paid stock as on 1st July, 2017. However, it is possible that the traders may not have duty paid documents in respect of such stock. Is there any scheme under GST, where such traders will be able to get credit of such taxes under GST?
Q 27.	Will the compliance process under GST be complicated for traders under GST? What measures have been put in place to ease burden of compliance on small traders?
Q 28.	Stock transfers have been made taxable in GST. Will it impact adversely?
Q 29.	How will the stock transfers be valued?
Q 30.	The traders are not used to classify the goods under the HSN nomenclature and are likely to face hardship in this regard. How will they cope with it?
Q 31.	What if a trader/businessman is unable to undertake compliances under GST himself?
11.	FAQs on E Way Bill Provisions in GST
Q 1.	What is an E Way Bill?
Q 2.	What is the common portal for e-way bill?
Q 3.	What is consignment value?
Q4.	Whether consignment value of goods shall include tax also? In case of movement other than by way of supply, value may not be available? How to value such cases?
Q 5.	What are the benefits of e-way bill?
Q 6.	When will the e-way bill provisions be implemented?
Q 7.	When should an e-way bill be generated?
Q 8.	Whether E-way bill need to be generated for all movements of goods?
Q 9.	Whether an e-way bill is to be issued, even when there is no supply?
Q 10.	Who should generate e-way bill?
Q 11.	Who has to generate E-way bill in case of transportation of goods by rail, air or vessel?
Q 12.	Who causes movement of goods?
Q 13.	Is there any time gap allowed between furnishing information in Part-A and updating transport details in Part-B?
Q 14.	Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill?
Q 15.	Is e-way bill required when the goods are supplied by an unregistered supplier?
Q 16.	What are the reasons for transportation to be furnished in the part A of e-way bill?
Q 17.	Whether an unregistered transporter need to compulsorily enroll on the e-way bill system?
Q 18.	What is invoice reference number?
Q 19.	Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill?
Q 20.	What happens if the conveyance is changed en-route?
Q 21.	Can the transporter assigned by a supplier or recipient further re-assign the e-way bill to another transporter?
Q 22.	How does transporter come to know that particular e-way bill has been assigned to him?
Q 23.	How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party?
Q 24.	How does the tax payer become transporter in the e-way bill system?
Q 25.	How many times can Part-B or Vehicle number be updated for an e-way bill?
Q 26.	What is the concept of acceptance of e-way bill by the recipient?
Q 27.	What happens if multiple consignments are transported in one conveyance?
Q 28.	Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known?
Q 29.	What is the validity period of e-way bill?
Q 30.	What is a day for e-way bill? How to count hours/day in e-way bill?
Q 31.	Can the validity period of e-way bill be extended?
Q 32.	What is the validity period of consolidated e-way bill?
Q 33.	Can a e-way bill be modified?
Q 34.	Is it necessary to feed information and generate e-way bill electronically in the common portal?
Q 35.	What is EBN? Who gives it?
Q 36.	Whether e-way bill generated in one state is valid in another state?
Q 37.	What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles?
Q 38.	Can a transport vehicle be intercepted?
Q 39.	Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?
Q 40.	What is the responsibility of transporters, owners or operators of godown or warehouse?
Q 41.	What has to be done by the transporter if consignee refuses to take goods or rejects the goods?
Q 42.	What are the documents to be carried by the person in charge of a conveyance while transporting goods?
Q 43.	What are RFIDs?
Q 44.	Is it necessary that the e-way bill has to be mapped to a RFID device?
Q 45.	Are there any special situations where e-way bill needs to be issued even if the value of the consignment is less than Rs. 50,000?
Q 46.	Can a tax payer update his business name, address, mobile number or email id in the e-way bill system?
Q 47.	What are the modes of e-way bill generation?
Q 48.	What is the role of sub-users in e-way bill system? How can sub-users be activated?
Q 49.	Whether information submitted for e-way bill can be used for filing GST Returns?
Q 50.	Whether individuals while shifting their personal belongings will have to generate E-way bill?
	Part III--Sectoral FAQs on GST
12.	FAQs on Transport and Logistics
Q 1.	I am a single truck owner-operator and I ply my truck mostly between States, carrying the goods booked for my truck by an agent; aggregate value of service which I provided exceeded twenty lakh rupees during last year. Am I supposed to take registration?
Q 2.	I own a single truck and I rent it to a major player, who provides GTA service; should I take a registration? Does my monthly rental/lease income attract GST?
Q 3.	In my truck, I only carry fruits and vegetables, in relation to whose transportation service GST is exempt; should I take registration?
Q 4.	I am a truck supplier/broker. My job is to get orders for truck owners. I quote the rate for transportation to GTA on behalf of truck owners and I get a small amount as commission out of the truck hire fixed with the GTA. This brokerage is paid by the truck owners. As the services provided by way of transportation of goods by road are exempt from tax, am I liable to registration?
Q 5.	As a transporter, am I required to maintain any records of my services of transportation?
Q 6.	Are intermediary and ancillary services, such as, loading/unloading, packing/unpacking, transhipment and temporary warehousing, provided in relation to transportation of goods by road to be treated as part of the GTA service, being a composite supply, or these services are to be treated as separate supplies
Q 7.	As per Notification number 05/2017-Central Tax dated 19th June, 2017, the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the CGST Act, 2017 are exempted from obtaining registration under the said Act. Please clarify whether a GTA providing service in relation to transportation of goods by road under reverse charge mechanism (RCM) can avail of the benefit of this exemption
Q 8.	Can a GTA obtain registration for one vertical (Rail, Cargo, Renting, Warehousing etc.) for which tax needs to be paid while not obtaining registration for another vertical (GTA under RCM) on which there is no tax liability
Q 9.	In transport industry, old vehicles, old tyres, scrap material etc., on which no input tax credit (ITC) has been taken, are disposed of after completion of their useful life. As a truck owner disposing of these goods, am I required to pay GST considering that no ITC has been taken at the time of their initial purchases? Would levy of tax in such cases not amount to double taxation, as tax has already been paid at the time of initial purchases?
Q 10.	Please clarify whether input tax credit is available to the recipient of service, when the GST paid by him is at a concessional rate of 5% under RCM.
Q 11.	When a GTA hires a truck (with driver) from another GST registered entity for the purpose of providing goods transport service to a registered recipient, whether tax credit is available to the GTA on the GST paid by him to the owner of the truck registered under GST
13.	FAQs on Government Services
Q 1.	Are all services provided by the Government or local authority exempted from payment of tax?
Q 2.	Are Government or local authority or governmental authority liable to pay tax?
Q 3.	What is the meaning of 'Government'?
Q 4.	Who is a local authority?
Q 5.	Are all local bodies constituted by a State or Central Law regarded as local authorities for the purposes of the GST Acts?
Q 6.	Would a statutory body, corporation or an authority constituted under an Act passed by the Parliament or any of the State Legislatures be regarded as 'Government' or "local authority" for the purposes of the GST Acts?
Q 7.	Would services provided by one department of the Government to another Department of the Government be taxable?
Q 8.	What are the transport services provided by the Government or local authorities exempt from tax?
Q 9.	Are various corporations formed under the Central Acts or State Acts or various government companies registered under the Companies Act, 1956/2013 or autonomous institutions set up by special Acts covered under the definition of 'Government'?
Q 10.	Are various regulatory bodies formed by the Government covered under the definition of 'Government'?
Q 11.	Will the services provided by Police or security agencies of Government to PSUs or corporate entities or sports events held by private entities be taxable?
Q 12.	The Department of Posts provides a number of services. What is the status of those services for the purpose of levy of tax?
Q 13.	What is the scope of agency services provided by the Department of Posts mentioned in the Notification No. 12/2017-Central Tax(Rate) dated 28-6-2017?
Q 14.	Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable?
Q 15.	Whether the exemption is applicable to online information and database access or retrieval services received by Government or local authorities from provider of service located in non taxable territory?
Q 16.	What are the functions entrusted to a municipality under Article 243W of the Constitution
Q 17.	What are the functions entrusted to a Panchayat under Article 243G of the Constitution?
Q 18.	What is the significance of services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority?
Q 19.	Whether services in the nature of change of land use, commercial building approval, utility services provided by a governmental authority are taxable?
Q 20.	Whether fines and penalty imposed by Government or a local authority for violation of a statute, bye-laws, rules or regulations liable to tax?
Q 21.	Whether services provided by Government or a local authority to a business entity located in a special category State are subject to tax?
Q 22.	A small business entity is carrying on a business relating to consulting engineer services in Delhi. Does it need to pay tax on the services received from Government or a local authority?
Q 23.	What is reverse charge in GST?
Q 24.	Whether reverse charge is applicable to services provided by Government or local authorities?
Q 25.	What is the scope of 'pure services' mentioned in the exemption Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017?
Q 26.	Would services in relation to supply of motor vehicles to Government be taxable?
Q 27.	Can the supplier of services claim the tax paid under reverse charger mechanism as input tax credit?
Q 28.	What is the concept called 'tax deduction at source'?
Q 29.	Whether the deductee can claim the input tax credit on the deduction of tax at source amount?
Q 30.	Whether an amount in the form of royalty or any other form paid/payable to the Government for assigning the rights to use of natural resources is taxable?
Q 31.	Whether a Government Department, required to deduct tax at source, is liable to take registration as a normal taxpayer?
14.	FAQs on Gems and Jewellery
Q 1.	Whether advertising and communication material (banners/hoardings/posters) provided to distributors would be treated as supply in the course of business by the company thereby not requiring any reversal of ITC.
Q 2.	Currently Banks do not pay any VAT on import of precious metals. Banks/nominated agencies pay only customs duty on imports. In the new regime of GST, will the Banks have to pay IGST while importing?
Q 3.	Banks import gold/silver on consignment basis wherein the ownership of the metal is with the supplier of the bullion which maybe an overseas entity. Is the overseas entity required to have GST registration because currently they do not file returns and are governed by multi-nation treaties?
Q 4.	Gold and silver imported by banks/nominated agencies on consignment basis are lying in stock as on 1st July. Clarification is required on how to charge the customers in transition phase from VAT to GST. Will customers be liable to pay GST rates?
Q 5.	Banks lend gold in physical form for a period not exceeding 6 months. Banks receive interest on the gold ounces disbursed and the same is converted into Rupees after calculation of interest on the ounces and the USD/INR conversion. Will the same methodology continue in case of GST as well wherein Banks shall pay a provisional GST (i.e. IGST/SGST/CGST) on ongoing market prices and pay the final GST as and when the prices are fixed?
Q 6.	Banks pay provisional VAT currently at the time of delivery of gold on the basis of ongoing market prices. When customer fixes the price of metal, Banks pay actual VAT on the maturity date of the Gold Loan. Banks must be allowed to set-off the excess provisional GST paid to the government against future fixation of prices. In case of excess payment, the same should be refunded on Pan-India basis and not on the basis of States.
Q 7.	When we are selling Gold, Diamond or Silver Jewellery to the end consumer (Customer) like a Gold Chain weighing 10 gm. at a total value of Rs. 30,000 (gold value is Rs. 28,000 and making charges on that gold chain is Rs. 2000), can we charge GST @3% on the total value or @3% on the gold value and @5% on making charges?
Q 8.	When we issue gold as raw material to our Job Worker for Job Work and he returns that gold as finished goods, what GST treatment will be done and how to calculate the value?
15.	FAQs on Information Technology (IT) and Information Technology Enabled Services (ITES)
Q 1.	Whether software is regarded as goods or services in GST?
Q 2.	What are the implications of recognising the development, design, programming, customisation, adaptation, upgradation, enhancement, and implementation of information technology software as a service?
Q 3.	'A' is a dealer in Computers and Computer parts having turnover of Rs. 8 lakh in a year; does 'A' have to register under GST?
Q 4.	The registered person 'B' receives small portions of software code from individuals which he then integrates and supply as a package to clients. These individuals are having small turnover of Rs. 5 to 10 lakh, and therefore are not registered in GST. Whether there is any liability on 'B' in respect of services provided by such individuals?
Q 5.	What is the rate of tax on IT services?
Q 6.	Whether exports of software services attract GST?
Q 7.	How do I determine whether IT services provided by me constitute export of service?
Q 8.	How do I determine the place of supply of IT/ITES services?
Q 9.	How to determine the location of the recipient?
Q 10.	Would I be liable to pay GST on reverse charge even if the foreign supplier of software from whom I buy for use in my firm registered under GST was to accept the payment in Indian Rupees?
Q 11.	I am an Indian Company who makes software and sells it outside the country. I have hired a firm (not a related party) 'C' located abroad to facilitate the supply of software in Europe and the USA; would I be liable to pay GST on the payments that I make to this entity abroad?
Q 12.	What factors determine the location of 'C' (in Q. 11) as being outside India?
Q 13.	I am an agent in India of a foreign IT/ITES provider (principal located outside India). For agency services, I bill the principal in convertible foreign exchange. Whether GST liability arises in this case?
Q 14.	I have more than one SEZ unit in different States; do I need to take separate registrations? Also, I have two SEZ units in one State. Can I take a single registration?
Q 15.	I have a unit in the DTA and another in the SEZ; can I take a common registration?
Q 16.	If I supply a laptop bag along with the laptop to my customer, what would be the rate of tax leviable?
Q 17.	I am obtaining online database access services from a company abroad over the net, would I have to pay tax on reverse charge?
Q 18.	When would it be construed that I have made a supply of services involving temporary transfer or permitting the use or enjoyment of any intellectual property right?
Q 19.	What special provisions are attracted in GST with regard to associated enterprises?
Q 20.	What would be the tax liability on replacement of parts (no consideration is charged from a customer) under a warranty and whether the supplier is required to reverse the input tax credit?
Q 21.	An Original Equipment Manufacturer (OEM) has an obligation to provide repair services to their customers in the warranty period. This activity is outsourced by OEM to 'D', who bills the OEM for the services he provides to the customer. What is the tax liability of 'D'?
Q 22.	How will the defective parts be sent to the mother warehouse/repairing centre for repair by the downstream repairing centres? What is the tax liability?
Q 23.	What is the tax liability in a scenario where supplies are made from multiple locations (in different States) of the supplier to the recipient under a single contract?
Q 24.	In the scenario envisaged in previous Q., the main branch is said to be entitled to ITC of the GST paid by the other branches. Thus, it is a revenue neutral situation. What are the valuation guidelines for such services?
Q 25.	Can payment of IGST on reverse charge basis on import of goods/services be done through book entry or ITC?
Q 26.	Is the requirement of transferring of credit through ISD mechanism mandatory?
Q 27.	What is the format for invoices to be issued in the case of reverse charge payment of GST?
Q 28.	I am a software provider, registered at Mumbai. I supply software to my clients in Bangalore – would I be required to take a registration in Karnataka?
Q 29.	I am an exporter of services. Would I be entitled to refund after the 1st of July (appointed day)?
16.	FAQs on Handicraft Industry
Q 1.	How will imports be taxed under GST?
Q 2.	How will exports be treated under GST?
Q 3.	How can IGST be paid?
Q 4.	What are the provisions for refund of taxes for exporters in GST
Q 5.	Can unutilized input tax credit be allowed as refund to exporters?
Q 6.	What is the procedure for claiming refund by exporters?
Q 7.	What is the time limit for grant of refund?
Q 8.	Will the principle of unjust enrichment apply to exports?
Q 10.	Whether goods sent by a taxable person to a job worker be treated as supply and will they be liable to GST?
Q 11.	Is a job worker required to take registration?
Q 12.	Whether exemption from all duties of Customs be available on imports under exemption schemes such as EPCG, Advance licence etc. under GST regime?
Q 13.	Can duty credit scrips received as incentive by exporters such as MEIS, SEIS etc. be utilised for payment of all duties at the time of import?
Q 14.	Will drawback at higher rate be available to handicraft exporters who do not avail Input Tax Credit (ITC) like presently available to those who do not avail CENVAT credit?
Q 15.	Is GST payable on consideration received for sale of scrips?
Q 16.	Would GST be payable on goods not intended to be sold, taken out for participation in overseas exhibitions and trade fairs and brought back into India as these goods are meant for exhibition only?
Q 17.	Will an exporter be required to pay GST in case of goods procured from unregistered persons?
Q 18.	Will credit of duties be available on inputs and inputs contained in semi-finished goods/finished goods lying in stock of an exporter who was not registered under existing laws, as on appointed day of GST?
17.	FAQs on Mining Industry
Q 1.	Can small mining leaseholders with a turnover less than Rs. 75 lacs operate under composition scheme?
Q 2.	What is the GST rate for minerals and ores in Composition Scheme?
Q 3.	Will they have to deposit GST under SGST/CGST heads separately?
Q 4.	Can a small Mine Lease holder undertake inter-State supply if it avails composition scheme?
Q 5.	What is the IGST rate for minerals and ores in case of inter - State supply?
Q 6.	Can the buyer get input credit on the supply of minerals from a mine owner in composition scheme?
Q 7.	Will the recipient have to pay tax under reverse charge?
Q 8.	What is the threshold limit and conditions when a small mine owner/lease holder under Composition Scheme has to migrate into full GST System?
Q 9.	Is the Return filing and compliance simpler under composition scheme?
Q 10.	Will the basic exemption limit from GST be applicable to the tiny & micro segment in mining?
Q 11.	What is aggregate turnover?
Q 12.	Will the buyer of goods from unregistered person pay reverse tax?
Q 13.	Can a buyer of goods and services pay the value of services/goods to the supplier and deposit the GST component of the invoice in the supplier's account so that when the buyer claims input credit, he may get the same cross entry tallied from the supplier's account?
Q 14.	In case there are disputes regarding quality, weight, etc. between the buyer and the supplier and the goods are returned fully or partially, as found unfit for use, can the excess paid tax component be adjusted from future tax liability?
Q 15.	Whether deduction of Liquidity Damage (LD)/Penalty deduction from contractor's bills and charging Penalty for non-lifting of coal till targeted minimum level to Annual Contractual Quantity (ACQ) will attract GST?
Q 16.	Will GST be payable at the time of raising an invoice for supply of goods from a mining lease holder or it will be applicable on the amount of advance received by the mining company for booking the order?
Q 17.	Will the supplier have to issue "receipt voucher" against each advance received?
Q 18.	How do I show the advance received in GSTR 1?
Q 19.	In case no supplies are made against an advance, will the dealer have to issue a "refund voucher" only for the advance or for advance including GST?
Q 20.	It will be difficult to link between "Advance Receipt Voucher" and invoices in case of sales billing on Cash Sale (Rail/Road)/e-Auction etc., especially in case of Rail Cash sale, where purchasers deposit money in advance to the tune of many crores for which lifting of coal has to be made from various loading point and time. In such situation how will the billing person at one point realize how much "balance advance" is available for adjustment while raising invoice at his end at a specific point of time?
Q 21.	Will GST charged on purchase of all earth moving machinery including JCB, tippers, dumpers by a mining company be allowed as input credit?
Q 22.	Whether GST is payable on royalty (to be paid to Government)for Mining Lease granted by State Govt.
Q 23.	Is ITC available on hiring of immovable properties (land, office, warehouse, processing unit, stock yards) for facilitation of mining operations?
Q 24.	What is the time limit for availing input credit under GST?
Q 25.	Would the net outstanding amount of unutilised input credit be refunded by the Government?
Q 26.	Will GST charged by tax consultants, advocates, Chartered Accountants, environmental consultants, canteen service providers and other service providers to mining companies be allowed as input credit?
Q 27.	Whether free issue of coal to employees paid in course of employment and on the basis of wage agreement with value below Rs. 50,000 per employee will attract GST?
Q 28.	Can GST charged as per transport bilti on movement of mineral from mine to the buyer be allowed as ITC to the buyer irrespective of the ownership of the transporting vehicle?
Q 29.	Will the situation as mentioned above be different if the value of mineral is less than the cost of freight in long distance consignments?
Q 30.	Exploration companies undertake exploration activities for preparing mining blocks for auction in different States in the country. They use rigs for exploration. CENVAT credit was available on rig operations under the existing law. Will the company be eligible to take ITC under GST?
Q 31.	Will ITC be available for holding Environmental Clearance (EC) and Forestry Clearance (FC) meetings and for obtaining 'consent to operate' the Mines?
Q 32.	Will the mining companies be eligible to take ITC for construction of townships, hospitals and schools?
Q 33.	Are minerals sent for export in processed or raw form fully exempted from payment of GST or IGST?
Q 34.	What is the procedure for return of goods under GST?
Q 35.	How can we take support during filing of returns, as huge mines are located throughout the districts in the country, especially in rural and backward areas, and the problem will be aggravated as the huge number of mines are operating without any IT infrastructure?
Q 36.	Whether GST TDS will be applicable on Works Contract Jobs (to be renamed as Supply of Services) in case of PSUs, since such GST TDS under section 51(1) of CGST Act, 2017 is applicable on (a) Dept. or establishment of the Central Govt. or State Govt.; or (b) Local authority; or (c) Govt. agencies; or (d) Such persons or category of persons as may be notified by the Govt. on the recommendations of the Council
Q 37.	What is the requirement for E-way bill for companies operating in the sector?
Q 38.	Whether an Input Service Distributer (ISD) will be eligible to distribute the ITC in respect of services received during April 17 to June 17 even if the invoices are raised and submitted by contractors after appointed date i.e. in July 17
Q 39.	In Table 5(b) of GST-TRAN-1, the details of Form C, F and H/I are to be given for the period April 15 to June 17 (i.e. for 27 months) which would be a voluminous task. Reasons of furnishing the details for last 27 months may please be clarified?
Q 40.	Education Cess and S&H Education Cess carried forward in ER-1-- Whether eligible for ITC under the CGST Act, 2017?
Q 41.	What will happen to the balance available in the current account (PLA) under Central excise, deposited in cash in advance by any assesse?
Q 42.	Whether credit of Green Cess (Clean Energy Cess) paid on coal and available at the time of transition be eligible for being carried over?
Q 43.	Whether stock held by mining companies on which Clean Energy Cess has been paid be chargeable to compensation cess in GST regime?
Q 44.	Can supplies of coal under a particular order or under FSA (Fuel Supply Agreement) be eligible under the definition of 'continuous supply of goods?
Q 45.	In case of coal, the applicable Compensation Cess is a Fixed Amount of Rs. 400 per MT. Under above situation, how such apportionment is possible since in case of FSA Sale, supply of different grade of coal as per availability of stock against single bulk receipt of "Advance" is to be adjusted?
Q 46.	Whether Railway siding in mining industry exclusively utilized for effecting dispatch of taxable goods viz. coal (i.e. directly used in the course or furtherance of business) will be treated as Plant and Machinery and ITC under GST will be allowed or treated as civil structure and ITC will be denied?
Q 47.	According to HSN Code 2516 calcareous building stone comes under 5% tax rate, but simultaneously under HSN Code 6802 it comes under 28% tax rate. Clarity on the same may be provided by the Government
Q 48.	Whether supply of HSD free of cost for mining operation would attract GST and whether the input tax credit would be available for GST so charged by the Service provider?
Q 49.	Will ITC be available on steel, timber and sometimes cement which are used in the underground mines to provide a protective device for security purpose?
Q 50.	As per Section 54(3), it is clear that no refund of ITC will be available for export in the cases where product is subject to export duty. Iron Ore export is subjected to export duty. In the earlier regime, the exporters were allowed to take refund of service tax paid on exports. Will not our exports become uncompetitive as no refund of ITC will be available?
18.	FAQs on Drug and Pharma Industry
Q 1.	Whether formulations cleared have to be assessed to GST under transfer price mechanism or on the basis of MRP printed on them?
Q 2.	What are the requirements for clearance of physician samples distributed free of cost?
Q 3.	What is the procedure for movement of time expired medicines from the retail outlets to the manufacturer for destruction?
Q 4.	How loan and licensee units carry out their operations in GST regime?
Q 5.	What is the treatment of clearances effected to Special Economic Zones?
Q 6.	Whether SEZ unit located in a State requires a separate registration under GST?
Q 7.	Whether ISD registration is required to be obtained separately?
Q 8.	What is the transitional credit that can be availed on the existing stocks held by a registered person under GST, who was not required to be registered under the existing law?
Q 9.	Whether a manufacturer can avail deemed credit in respect of transitional stocks on the appointed day in respect of the stocks for which duty paying document is not available?
Q 10.	Whether deemed credit is available in respect of goods purchased from tax free zones?
Q 11.	What is the obligation cast on the Registered Person in case of purchases from Unregistered Person?
Q 12.	What is the treatment of supplies made from erstwhile tax free zones?
Q 13.	What is the effect of non-payment of consideration in respect of taxable supplies received by the recipient?
Q 14.	Whether separate sequence numbers can be maintained for invoices issued by the Registered Person in respect of supplies made under GST?
Q 15.	Which is the document required to be issued by the Registered Person for supply of goods from one premises to another premises under the same registration number?
Q 16.	Whether discounts can be claimed as an abatement from the price for assessing GST?
Q 17.	What are the relevant provisions for movement of transitional goods lying at the premises of contract manufacturer on or after appointed day?
19.	FAQs on E-Commerce
Q 1.	What is Electronic Commerce?
Q 2.	Who is an e-commerce operator?
Q 3.	Is it mandatory for e-commerce operator to obtain registration?
Q 4.	Whether a person supplying goods or services through e-commerce operator would be entitled to threshold exemption?
Q 5.	Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?
Q 6.	Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
Q 7.	What is Tax Collection at Source (TCS)?
Q 8.	It is very common that customers of e-commerce companies return goods. How these returns are going to be adjusted?
Q 9.	What is meant by "net value of taxable supplies"?
Q 10.	Is every e-commerce operator required to collect tax on behalf of actual supplier?
Q 11.	What time should the e-commerce operator make such collection?
Q 12.	What is the time within which such TCS is to be remitted by the e-commerce operator to Government?
Q 13.	How can actual suppliers claim credit of this TCS?
Q 14.	Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
Q 15.	What is the concept of matching in e-commerce provisions and how it is going to work?
Q 16.	What will happen if the details remain mismatched?
Q 17.	Are there any powers given to tax officials under the GST Act to seek information on supply/stock details from e-commerce operators?
Q 18.	The sellers supplying goods through e-Commerce operators (ECO) may have common places of business, especially if their goods are stored in a shared facility operated by the ECO. This will result in the same additional place of business being registered by multiple suppliers. Is this allowed?
Q 19.	Do travel agents providing services through digital or electronic platform qualify as ECOs? Will they be required to collect tax at source as per the provisions of Section 52 of the GST Act?
Q 20.	There are transactions in which two or more ECOs are involved. In such cases who would deduct the TCS?
Q 21.	There are cases in which the ECO does not provide invoicing solution to the seller. In such cases, invoice is generated by the seller and received by the buyer without ECO getting to know about it. The payment flows through the ECO. In such cases, on what value is TCS to be collected? Can TCS be collected on the entire value of the transaction?
Q 22.	GST requires a dealer to maintain a consecutive serial number for invoices. If we are supplying from multiple locations, do we need to centrally maintain the invoice numbers serially?
Q 23.	There are sellers who are selling exempted or zero-tax goods like books through ECOs. Will marketplaces be required to collect TCS on such supplies?
Q 24.	I am a supplier selling my own products through a web site hosted by me. Do I fall under the definition of an "electronic commerce operator"? Am I required to collect TCS on such supplies?
Q 25.	We purchase goods from different vendors and are selling them on our website under our own billing. Is TCS required to be collected on such supplies?
20.	FAQs on Food Processing Industry
Q 1.	If I have multiple manufacturing units in a State/UT, do I have to register all my companies separately or as a group?
Q 2.	A registered person is sending semi-cooked food from his manufactur-ing unit at Gurgaon to his branch in Delhi. Is he required to pay any tax?
Q 3.	A registered person is supplying manufactured food products to another person. Transportation charges are required to be paid by the supplier but are actually paid by the recipient. Whether this transportation charges would be added in the supply value?
Q 4.	A registered person is a manufacturer of taxable food items. His factory is in rental premises. Whether this person is eligible to claim ITC on tax charged on the rental amount?
Q 5.	Whether the supplier can reduce the tax elements against goods returned to him?
Q 6.	What will be the rate of tax on cold drinks (non-alcoholic beverages) and ice cream when served in non-AC Restaurant along with food?
Q 7.	The supplier has sold machinery for hotel industry on 28-06-2017. The purchaser has received the invoice and machinery on 05-07-2017. Whether ITC of Duty/VAT paid (under the existing law) on machinery can be allowed to be claimed?
Q 8.	Is Atta/Maida/Besan supplied in bulk liable to tax under GST?
Q 9.	I am a whole seller of rice dealing in both branded and un-branded rice. I purchase them locally (i.e. from within the State) and also from outside the State (inter-State purchase). In the last financial year my turnover was Rs. 5.5 Crore. Today, I am not registered under VAT. My Q.s are
Q 10.	Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Caterpillar wants to know:
21.	FAQs on Medium and Small Manufacturing Enterprises (MSME)
Q 1.	What is GST?
Q 2.	On what supply is GST levied?
Q 3.	Will GST be levied on all goods or services or both?
Q 4.	How many types of GST will be levied on different kinds of supply of goods or services?
Q 5.	Whether a registered person will have to approach two authorities - Centre as well as State for various permissions, audit etc. under the Act?
Q 6.	What is destination based consumption tax?
Q 7.	Who will pay GST?
Q 8.	What is Input Tax Credit?
Q 9.	Is GST going to increase compliance burden on the trade?
Q 10.	What is the threshold for registration in GST?
Q 11.	Is an agriculturist liable to registration?
Q 12.	What is the most important precaution to be taken to avail the facility of threshold exemption?
Q 13.	I am engaged exclusively in the business of supplying goods or services which are exempt from GST. Am I liable for registration?
Q 14.	How do I make supply, if I have not applied for registration?
Q 15.	How can an application for fresh registration be made under GST? Within what time will registration be granted?
Q 16.	I was registered under VAT but not under Central Excise. Do I need to apply for new registration?
Q 17.	If I have obtained provisional GSTIN (PID), can I use the same on the invoice to make supply without waiting for final GSTIN?
Q 18.	I am a SME selling printed books after printing and have a turnover of twenty-five lakhs rupees per annum. I print only Children's picture, drawing or colouring books which are exempt from GST. Do I need to register?
Q 19.	If I register voluntarily though my turnover is less than Rs. 20 lakhs, am I required to pay tax on supplies made post registration?
Q 20.	How will taxpayer get the certificate of registration?
Q 21.	Can registration particulars once furnished be amended?
Q 22.	In which State will a person be registered?
Q 23.	Are all manufacturers necessarily required to be registered under GST?
Q 24.	Who is liable to issue a 'tax invoice' and how many copies are required to be issued?
Q 25.	What details are to be contained in a 'tax invoice'?
Q 26.	Is it necessary to issue invoices even if the value of transaction is very low?
Q 27.	When should a tax invoice be issued for goods?
Q 28.	In case of supply of exempt goods or when tax is paid under Composition Scheme, is the registered person required to issue a tax invoice? How a bill of supply is different from a tax invoice?
Q 29.	If goods are transported in semi-knocked down condition, when shall the complete invoice be issued?
Q 30.	Is there any scheme for payment of taxes under GST for small traders and manufacturers?
Q 31.	What is the eligibility criteria for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for CGST and SGST purpose shall be Rs. 50 lakhs?
Q 32.	What is the form in which an intimation to pay tax under the composition scheme needs to be made by the taxable person?
Q 33.	What is the rate of tax under Composition levy for a manufacturer?
Q 34.	Are all manufacturers eligible for composition scheme?
Q 35.	When will a registered person have to pay tax?
Q 36.	A person availing composition scheme during a financial year crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs during the course of the year i.e. say, he crosses the turnover of Rs. 75 Lakhs/Rs. 50 Lakhs in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?
Q 37.	For the purpose of availing composition how will aggregate turnover be computed for the purpose of composition?
Q 38.	Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies?
Q 39.	How is a manufacturer under the composition scheme required to bill his supply? Can a registered person, who purchases goods from a composition manufacturer take input tax credit?
Q 40.	How would a manufacturer under the composition scheme who receives inputs or input services from an unregistered person pay GST? What will be the tax rate if the purchase is from a person availing composition?
Q 41.	In case a person has registration in multiple States, can he opt for payment of tax under composition levy only in one State and not in other States?
Q 42.	What is the effective date of composition levy?
Q 43.	What is the validity of composition levy?
Q 44.	What are the other compliances which a provisionally registered person opting to pay tax under the composition levy need to make?
Q 45.	Can a person paying tax under composition levy, withdraw voluntarily from the scheme?
Q 46.	Will withdrawal intimation in any one place be applicable to all places of business?
Q 47.	Can a person paying tax under composition scheme make exports or supply goods to SEZ?
Q 48.	Can a manufacturer under composition scheme do job-work for other manufacturers?
Q 49.	How can tax payments be made by a registered person under the composition scheme?
Q 50.	Does a registered person under the composition scheme pay his taxes every month?
Q 51.	What are the accounts a manufacturer under the composition scheme needs to maintain?
Q 52.	Does a manufacturer under the composition scheme need to maintain details of accounts of every supply received and made?
Q 53.	Does a manufacturer under the composition scheme needs to maintain account of inputs tax credit?
Q 54.	Can a manufacturer under the composition scheme maintain his accounts manually? And can he issue his bill of supply manually?
Q 55.	Whether a registered person under the composition scheme needs to learn HSN code of any input purchases and output supplies?
Q 56.	What return a registered person under the composition scheme needs to file and at what frequency?
Q 57.	What details are required to be furnished in the return to be filed by the registered person under the composition scheme?
22.	FAQs on Exports
Q 1.	How are exports treated under the GST Law?
Q 2.	What will be the impact of GST on zero rating of export of goods?
Q 3.	Have the procedures relating to exports by manufacturer exporters been simplified in GST regime?
Q 4.	For merchant exporters, is there any change in the Export Procedure under the GST regime?
Q 5.	The supplies to a SEZ unit or SEZ developer are treated as zero rated supplies in the GST Law. Then why there is no specific mention in the GST Law about not charging of tax in respect of supplies from DTA unit to a SEZ unit or SEZ developer?
Q 6.	When a SEZ unit or SEZ developer procures any goods or services from an unregistered supplier, whether the SEZ unit or SEZ developer needs to pay IGST under reverse charge or these will be zero rated supplies?
Q 7.	How soon will refund in respect of export of goods or services be granted during the GST regime?
Q 8.	Will export of goods to Nepal and Bhutan treated as zero rated and thereby qualify for all the benefits available to zero rated supplies under the GST regime?
Q 9.	What is deemed export under GST Law? Whether any supply has been categorized as deemed export by the Government?
Q 10.	Whether the EOU scheme will continue to be in operation in the GST regime and whether EOU is required to take registration under the GST Law?
Q 11.	What tax benefits will be available to EOU scheme in GST regime?
Q 12.	Whether supplies to or from EOU will be exempted from GST?
Q 13.	What procedure will be followed by EOU to import goods without payment of Customs duty in the GST regime?
Q 14.	Whether an EOU can clear goods to another EOU (inter-unit transfer)? And whether an EOU can send goods for carrying out job work on such goods? In such situations, how will be the tax liability be discharged?
Q 15.	M/s. XYZ is engaged in export of goods only having exports of approx. Rs. 5 crores and no clearances for home consumption are affected. M/s. XYZ was not required to be registered under Central Excise. Whether M/s. XYZ would be required to get itself registered under GST?
Q 16.	We are engaged in the manufacture of exempted excisable goods for export. We availed input stage rebate used in the manufacture of exported goods. How would our case be dealt under GST law if our supply remains an exempt supply?
Q 17.	We are merchant exporters dealing in various products.As per current procedure, we purchase goods from a particular factory against CT1/ARE1 so that no excise is levied on us. After goods are exported, we provide proof of export and Form H (for sales tax exemption) to the concerned factory. How would GST impact us and what will be the process now?
Q 18.	I have stock of inputs, semi-finished goods and finished goods on the date on which GST comes into force. But I have no duty paying documents. How am I going to be compensated for the taxes paid on the said inputs, semi-finished goods, and finished goods before GST for the exports made after GST is implemented?
Q 19.	I supply goods to SEZ units and developers. For such supplies, presently drawback is available to the recipient or to me (if recipient gives a disclaimer). What is status of such drawback under GST regime?
Q 20.	Whether an EOU can clear goods in DTA?
Q 21.	Will an exporter be required to pay GST in case of goods procured from unregistered persons (including unregistered job workers)?
Q 22.	Is GST payable on Agency Commission earned by buying agents of foreign buyers?
	TRANSITION OF EXPORT PROMOTION SCHEME ON IMPLEMENTATION OF GST
Q 1.	Will duty Drawback scheme continue under GST regime? If yes, what will be the rates of Drawback?
Q 2.	Is Drawback at a higher All Industry Rate (AIR) admissible if an exporter has not availed Input Tax Credit of GST or refund of IGST paid on exported goods?
Q 3.	If an exporter has stock of GST paid inputs as well as inputs from pre-GST period and if inputs from both lots are used in export goods, what shall be Drawback on such exports?
Q 4.	Will brand rate of Drawback be admissible for Central Excise duty and Service Tax in respect of exports made prior to GST implementation, for which application is filed after 1st July 2017?
Q 5.	Applications for fixation of brand rate used to be filed with jurisdictional Commissioner of Central Excise having jurisdiction over the factory where export goods were manufactured. Under GST regime, will there be any change regarding filing of application for fixation of brand rate?
Q 6.	Is there also a change under the GST regime in respect of filing of application for fixation of brand rate of Drawback for supplies to SEZ units and SEZ Developers?
Q 7.	On re-export of imported goods, drawback of all duties paid at the time of importation was admissible earlier, as per the rates prescribed in this regard. What will be the position in respect of re-export made after 1st July 2017, of the goods imported prior to 1st July 2017? After 1st July 2017, IGST and Compensation Cess will also be payable on the imported goods. If such imported goods on which IGST and Compensation Cess were paid, are re-exported, whether Drawback of IGST and Compensation Cess will also be granted?
Q 8.	Under the GST regime, will benefit of exemption from all duties available under Advance authorization scheme, EPCG scheme and duty credit scrips such as Merchandise Exports from India Scheme (MEIS) & Service Exports from India Scheme (SEIS) will continue?
Q 9.	Under GST regime, can we get duty free benefit (all duties exempted) if we import capital goods using EPCG authorization?
Q 10.	Can duty credit scrips such as Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) be used for payment of GST?
23.	FAQs on Textile Industry
Q 1.	As per Chapter 53 heading 5303 of the GST rate schedule, raw jute has been kept at the NIL rate slab. Thus, it is presumed that suppliers dealing only in raw jute are not required to register themselves under GST. But Jute Mills are asking their raw jute suppliers to mandatorily register themselves else their supplies would not be accepted. Please clarify whether raw jute suppliers are liable for registration?
Q 2.	Cotton under chapter heading 5201 and 5203 has been kept in 5% rate slab. Does this mean that cotton farmer is required to register under GST?
Q 3.	Does the buyer of raw cotton (who is a registered person) from the farmer need to pay GST on Reverse Charge basis?
Q 4.	In respect of goods classified under Chapters 61, 62 and 63, the rate of tax for goods of sale value not exceeding Rs. 1,000 is 5% and for those exceeding Rs. 1,000 is 12%. Is this value transaction value or MRP?
Q 5.	No rates have been announced for Jute bags and Jute blended bags. It is feared that they may be placed under Chapter 42 for leather wherein the rate for leather bags is indicated as 28%. It is suggested that the Jute bags may be kept at zero % to promote production of green Jute Diversified products for combating pollution and safe guarding environment?
Q 6.	Man-made textile yarns have been kept at 18% while fabrics have been kept at 5%. If I buy yarn worth Rs. 100 by paying tax at 18% i.e. Rs. 18 and I sell grey fabrics at Rs. 150 considering 50% value addition by paying tax at 5% i.e. Rs. 7.50, what will be the treatment of remaining input credit of Rs. 11.50. Whether I would get refund of remaining credit and how much credit would I get?
Q 7.	We are a small saree manufacturer at Surat. We buy ready dyed fabrics and get job work, hand work, stitching etc. done to create designer sarees. Wholesalers and retailers from all over India buy these sarees on credit basis for 30 days to 240 days. I as a trader have some queries regarding implementation of GST from 1st July 2017:
	(a) Whatever is sold, 15-30% is returned. What would be treatment of goods returned and how would I adjust my tax liability if the entire GST has already been paid?
	(b) What would happen to my opening stock on 1st July 2017. Will I get input credit on it or do I just need to supply it after adding 5% GST on it?
	(c) Is government assuring of payment within 180 days. There are rumours that the wholesaler/retailer has to pay within 180 days. Is it true?
	(d) How will I make my invoices if a buyer under the composition scheme come to buy our sarees?
	(e) We are confused about GST implementation as there was no tax on us before. Will we get relaxation for the return filing?
Q 8.	I have a manufacturing unit of Cotton trouser where customer gives me fabric and I have to convert it into trouser. What would be the rate applicable on me 5 % or 18 %?
Q 9.	We are manufacturing Floor Coverings falling under Chapter 57. As per GST Council meeting dated 11.06.2017, the rate on Coir mats, mattings and floor coverings falling under Chapter 57 have been reduced from 12% to 5%. Kindly clarify as to whether rate of 5% will be applicable on all types of mattings and floor coverings of Chapter 57 or only to those made of coir?
Q 10.	We are manufacturing laminated textile under chapter 59. Previously, our product was exemted under Notification No. 30/2004-CE. But in States we were paying 4% VAT. Also we are doing job work of textile lamination for some customers. Our invoice value is sum total of raw material used for job work, labour charges and profit. Under GST regime:
	(a) Whether we will get input credit on material?
	(b) How can we make invoice, which rate, or we have to make two different invoice, one for material used for lamination and other for service charges?
Q 11.	We are in Furnishing Fabrics Industries for curtain and upholstery fabrics. We mainly deal in Woven, Knitted, Polyester and Coated fabrics. You are requested to help us to know the chapter number under which our fabrics as mentioned herein above are covered and GST rate applicable to us?
Q 12.	There is a gross confusion on the tax applicable for Embroidered Sarees and Fabric. Typically, principal manufacturers supply fabric/Sarees to Job workers and get various embroidery designs done on the fabric/sarees. We understand that the textile jobworker would charge an output supply GST of 5% on the composite jobwork supply. This embroidery fabric/saree are then sold by the principal manufacturers to wholesale and retail sellers. What would be the output GST applicable on such embroidered fabric/sarees when the same is sold by the principal manufacturer?
Q 13.	Will the 5 % fabric GST be applied or 12% GST of embroidery strips/badges be applied?
Q 14.	What is the difference between Fabric and Made-ups? Whether Shawl is a fabric or apparel or made-up. What is the rate on Shawls?
Q 15.	Dress material are sold by length. They can include upto 3 pieces. These can be plain or embroidered (value-addition or further worked upon). Where should dress material be classified?
Q 16.	Please clarify the ITC (HS) of yarn made from worn clothing, the material composition of which varies from lot to lot. It is uncertain as the clothing may be of cotton/woollen/man made fibre?
Q 17.	What would be the GST rate on old cotton dhoti used for cleaning purpose? It is a used product recycled for cleaning purpose. Is there any GST on old dhoti because there is no VAT on old dhoti?
Q 18.	We are small traders of textile dealing in Suiting, Shirting, Sarees, Dress Material, Blankets, Dhoti etc. We have some queries regarding implementation of GST from 1st July 2017 :
	(a) What will be the status of opening Stock of Textile items? Will 5% be added on closing stock as on 30th June 2017?
	(b) What is the GST rate in Fabrics, as there are various types of fabrics like cotton, synthetics, man-made fabrics, acrylic, Mixture of cotton and other fabrics etc. Will there be flat rate of 5% on all fabrics or different rate?
	(c) Please provide clarification on HSN number. Is it mandatory to quote in invoice by B2C traders & B2B traders? Further there are various codes in one type of item, would it not create confusion among traders?
	(d) As per news in CNBC, input tax credit would not be allowed in textile for some period? Please clarify.
	(e) Is Rs 1,000 bracket for 18% rate applicable on Sarees and suit lengths or will it attract flat rate?
Q 19.	I am an un-registered trader dealing in textile fabrics which was exempted from tax under the State VAT Act. If I get registered under the GST Act, will I be eligible to avail of input tax credit on my stock of goods lying on the appointed day?
Q 20.	I am a manufacturer of readymade garments. If I send any inputs to the job worker, will it be treated as taxable supply under the GST Act? Can I supply the goods after completion of job work from the place of business of the job worker?