CENTRAL BOARD OF EXCISE & CUSTOMS, NEW DELHI
FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST)
2nd Edition: 31st March, 2017
(Updated as on 1st January, 2018)
The compilation of Frequently Asked Questions (FAQs) on GST brought out by the National Academy of Customs, Indirect Taxes, & Narcotics (NACIN), the apex training institution under the Central Board of Excise & Customs (CBEC), has been extremely well received. The first edition of GST FAQs was released on 21st September, 2016 by the Hon’ble Finance Minister and was based on the Model GST Law as in June, 2016. Since then, the GST FAQs have been translated in many regional languages to ensure dissemination across the country.
The second edition of these FAQs on GST was released on 31st March, 2017 and was further updated as on 1st July, 2017. A number of significant developments have taken place since the last update, especially in view of some major decisions taken in the last few meetings of the GST Council. The second edition of FAQs on GST has now been updated as on 1st January, 2018. It contains 24 chapters and 558 questions. I am sure that these FAQs on GST will continue to disseminate knowledge and spread awareness on GST amongst the Tax officials, Trade and Public. I congratulate DG NACIN and her team and I am sure that more such publications will be brought out for the benefit of all the stakeholders.
Vanaja N. Sarna