FAQs on Assessment and Audit under GST

Updated as on 15th December, 2018

Q.1 Who is the person responsible to make assessment of taxes payable under the Act?

Ans. Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return required under section 39. Self-assessment will be the norm under GST.

Q.2 Under what circumstances can provisional assessment be done?

Ans. As a taxpayer has to pay tax on self-assessment basis, a request for paying tax on provisional basis has to come from the taxpayer which will then have to be permitted by the proper officer. This is governed by section 60 of CGST Act and rule 98 of the CGST Rules. Tax can be paid on a provisional basis only after the proper officer has permitted it through an order passed by him. For this purpose, the taxable person has to make a written request to the proper officer, giving reasons for payment of tax on a provisional basis. Such a request can be made by the taxable person only in such cases where he is unable to determine:

a) the value of goods or services to be supplied by him, or

b) determine the tax rate applicable to the goods or services to be supplied by him.

In such cases the taxable person has to execute a bond in the prescribed form, and with such surety or security as the proper officer may deem fit.

Q.3 In what form and manner should the taxable person make a request for provisional assessment?

Ans. Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of section 60(1) shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the common portal. The taxpayer need to specify reasons for seeking provisional assessment.

Q.4 Can the proper officer ask for additional documents/clarification upon receipt of request for provisional assessment? If so how? Whether he has to issue any order for allowing provisional assessment?

Ans. In case the proper officer requires further information or documents, the proper officer, on receipt of the application should issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request.

The applicant has to file a reply to the notice in FORM GST ASMT – 03

The order for provisional assessment has to be issued within ninety days of the application. The order for provisional assessment has to specify the rate and/or value, as the case may be, to be applied for by the taxpayer.

Q.5 Is it mandatory for the applicant to appear before the proper officer in such cases?

Ans. No. However, if the applicant desires, he can appear before the proper officer in person.

Q.6 In what form and manner will the proper officer issue an order of provisional assessment?

Ans. The proper officer shall issue an order in FORM GST ASMT-04, allowing payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty-five per cent of the amount covered under the bond.

Q.7 Is there any time limit within which the order for provisional assessment has to be issued by the proper officer?

Ans. Yes. The order needs to be issued by the proper officer within a period not later than ninety days from the date of receipt of such request, allowing payment of tax on provisional basis, at such rate or on such value as may be specified by him.

Q.8 How should the applicant execute the Bond as per directions given in the order of provisional assessment?

Ans. The applicant should execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3) (i.e. amount determined in the order of provisional assessment)

Q.9 While executing the bond, is it necessary for the applicant to execute separate bonds for Central Tax and State Tax?

Ans. No. The bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the CGST Act and the rules made thereunder.

Q.10 What is the time limit within which the proper officer has to finalize the provisional assessment?

Ans. Finalisation has to be done by the proper officer within a period of six months from the date of communication of the order of provisional assessment to the taxable person. The period of six months can be extended by a further period of six months by the Joint/Additional Commissioner and by the Commissioner for such further period not exceeding four years. However, such extension can be given only on sufficient cause being shown and for reasons to be recorded in writing.

Q.11 What procedure will the proper officer follow for finalizing the provisional assessment?

Ans. The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.

Q.12 In case the amount of tax determined at the time of final assessment is higher than the tax paid at the time of provisional assessment, should the taxable person pay interest on the entire amount of tax (as finalised) from the initial due date of payment?

Ans. Yes. The registered person shall be liable to pay interest on any tax payable on the supply of goods or services or both under provisional assessment but not paid on the due date specified under sub-section (7) of section 39 or the rules made thereunder, at the rate specified under sub-section (1) of section 50, from the first day after the due date of payment of tax in respect of the said supply of goods or services or both till the date of actual payment, whether such amount is paid before or after the issuance of order for final assessment.

Q.13 In case, the tax payable on finalisation is less than the tax actually paid at the time of provisional assessment, how can the taxable person claim refund?

Ans. Where the registered person is entitled to a refund consequent to the order of final assessment, such person will have to make an application for refund electronically at the common portal under Section 54 of the Act. The refund claim has to be filed within 2 years from the date of order of final assessment. The claim for refund (if it is not a zero rated supply) will have to pass the test of unjust enrichment. If the refund is not given within 60 days from the date of receipt of refund claim, interest (@ not exceeding 6%) shall be paid on such refund as provided in section 56.

Q.14 After finalization of assessment, how can the taxable person seek release of the security furnished at the time of provisional assessment?

Ans. The applicant has to file an application in FORM GST ASMT- 08 for release of security furnished.

Q.15 In what manner and within what time will the security be released in favour of the applicant?

Ans. The proper officer shall release the security furnished, after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT–09 within a period of seven working days from the date of receipt of the application in FORM GST ASMT- 08.

Q.16 In what manner will returns be scrutinized under GST?

Ans. Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto. Also, where possible, the proper officer should quantify the amount of tax, interest and any other amount payable in relation to such discrepancy.

Q.17 What is the time limit for the taxable person to respond to such notice?

Ans. The Taxable person has to respond within 30 days from the date of service of the notice or such further period as may be permitted by the proper officer.

Q.18 In case the taxable person accepts the discrepancies, how should he comply?

Ans. The registered person may either accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer.

Q.19 How will the proper officer deal with reply given in FORM GST ASMT-11 by the taxable person?

Ans. Where the explanation furnished by the registered person or the information furnished in FORM GST ASMT-11is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12.

Q.20 In case the taxable person does not agree with the discrepancies communicated nor does he pay tax/interest etc arising out of such discrepancy, what course of action an the proper officer take?

Ans. In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74.

Q.21 How will assessment of non-filers of returns take place under GST?

Ans. Where a registered person fails to furnish a return under section 39 or section 44 or section 45 or Section 52, a notice in FORM GSTR-3A shall be issued, electronically requiring him to furnish such return within fifteen days.

If within 15 days the returns are not furnished, the proper officer will make an order of assessment and it shall be issued electronically in FORM GST ASMT-13. This order of assessment shall be made by the proper officer to the best of his judgement taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

If the registered person furnishes a valid return within thirty days of the service of FORM GST ASMT-13, the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.

Q.22 How will assessment of un-registered persons take place under GST?

Ans. Where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates:

The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.

Q.23 Under what circumstances can a tax officer initiate Summary Assessment?

Ans. As per section 64 of CGST/SGST Act, Summary Assessments can be initiated to protect the interest of revenue when:

a) the proper officer has evidence that a taxable person has incurred a liability to pay tax under the Act, and

b) the proper officer believes that delay in passing an assessment order will adversely affect the interest of revenue.

Such order can be passed after seeking permission from the Additional Commissioner / Joint Commissioner.

Q.24 In what manner will a summary assessment order be issued?

Ans. The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.

Q.25 Is summary assessment order to be necessarily passed against the taxable person?

Ans. No. In certain cases, like when goods are under transportation or are stored in a warehouse, and the taxable person in respect of such goods cannot be ascertained, the person in charge of such goods shall be deemed to be the taxable person and will be assessed to tax (proviso to Section 64 of CGST/SGST Act).

Q.26 Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order?

Ans. A taxable person against whom a summary assessment order has been passed can apply for its withdrawal to the jurisdictional Additional/Joint Commissioner within thirty days of the date of receipt of the order. If the said officer finds the order erroneous, he can withdraw it and direct the proper officer to carry out determination of tax liability in terms of section 73 or 74 of CGST/SGST Act. The Additional/Joint Commissioner can follow a similar course of action on his own motion if he finds the summary assessment order to be erroneous (section 64 of CGST/SGST Act).

Q.27 How can the taxable person make an application for withdrawal of summary assessment order?

Ans. The taxable person may file an application for withdrawal of the summary assessment order in FORM GST ASMT–17.

Q.28 How will the proper officer respond to the request made in FORM GST ASMT-17?

Ans. The order of withdrawal or, as the case may be, rejection of the application in FORM GST ASMT-17 shall be issued in FORM GST ASMT-18.

Q.29 Who can conduct audit of taxpayers?

Ans. There are three types of audit prescribed in the GST Act(s) as explained below:

(a) Audit by Chartered Accountant or a Cost Accountant: Every registered person whose turnover exceeds Rs. Two crore, shall get his accounts audited by a chartered accountant or a cost accountant. (Section 35(5) of the CGST/SGST Act)

(b) Audit by Department: The Commissioner or any officer of CGST or SGST or UTGST authorized by him by a general or specific order, may conduct audit of any registered person. The frequency and manner of audit will be prescribed in due course. (Section 65 of the CGST/SGST Act)

(c) Special Audit: If at any stage of scrutiny, inquiry, investigations or any other proceedings, if department is of the opinion that the value has not been correctly declared or credit availed is not with in the normal limits, department may order special audit by chartered accountant or cost accountant, nominated by department. (Section 66 of the CGST/SGST Act)

Q.30 Whether any prior intimation is required before conducting the audit?

Ans. Yes, prior intimation is required and the taxable person should be informed at least 15 working days prior to conduct of audit.

Q.31 What is the period within which the audit is to be completed?

Ans. The audit is required to be completed within 3 months from the date of commencement of audit. The period is extendable for a further period of a maximum of 6 months by the Commissioner.

Q.32 What is meant by commencement of audit?

Ans. The term ‘commencement of audit’ is important because audit has to be completed within a given time frame in reference to this date of commencement. Commencement of audit means the later of the following:

a) the date on which the records/accounts calledfor by the audit authorities are made available to them, or

b) the actual institution of audit at the place of business of the taxpayer.

Q.33 What are the obligations of the taxable person when he receives the notice of audit?

Ans. The taxable person is required to:

a) facilitate the verification of accounts/records available or requisitioned by the authorities,

b) provide such information as the authorities may require for the conduct of the audit, and

c) render assistance for timely completion of the audit.

Q.34 What would be the action by the proper officer upon conclusion of the audit?

Ans. The proper officer shall, on conclusion of audit, within 30 days inform the taxable person about his findings, reasons for findings and the taxable person’s rights and obligations in respect of such findings.

Q.35 In what manner will an audit under Section 65(1) be conducted?

Ans. The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.

Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. This will be issued at least 15 days prior to the conduct of audit.

The proper officer authorised to conduct audit of the records and books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes.

The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished.

On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.

Q.36 Under what circumstances can a special audit be instituted?

Ans. A special audit can be instituted in limited circumstances where at any stage of scrutiny, inquiry, investigation or any other proceedings, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue is of the opinion that

(i) the value has not been correctly declared or

(ii) the credit availed is not within the normal limits

Prior approval of commissioner is necessary before ordering special audit.

The chartered accountant or a cost accountant must be nominated by the Commissioner.

Q.37 What is the time limit to submit the audit report?

Ans. The auditor will have to submit the report within 90 days or within the further extended period of 90 days. This can be done by the Commissioner when he is satisfied that the audit cannot be completed in three months. The reasons for the same must also be recorded in writing.

Q.38 Who will bear the cost of special audit?

Ans. The expenses for examination and audit including the remuneration payable to the auditor will be determined and borne by the Commissioner.

Q.39 What action the tax authorities may take after the special audit?

Ans. Based on the findings / observations of the special audit, action can be initiated under Section 73 or Section 74 of the CGST/SGST Act. The action would also depend on whether the taxpayer voluntarily pays the requisite tax, interest and penalty.

For instance, in case of fraud/suppression cases, if the taxpayer pays the requisite tax with 18% interest and 15% penalty, no notice will be issued by department and proceedings would be concluded.

Post issue of notice, in case he pays the requisite tax, 18% interest and 25% penalty within 30 days, proceedings shall be concluded.

Post adjudication, in case he pays the requisite tax, 18% interest and 50% penalty within 30 days of order, proceedings shall be concluded

Q.40 What if Audit (Departmental / Compulsory audit by CA) is already conducted or being conducted?

Ans. This audit will be in addition to the audit already conducted under any other statue. Section 66(3) overrides provisions of any audit conducted under this act or any other law.

Q.41 In what form and manner will a special audit be ordered and how will the result of such audit be communicated to the taxable person?

Ans. Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.

On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT-04.

Q.42 When does a taxpayer has to get audited compulsorily?

Ans. Every registered person whose turnover during a financial year exceeds the prescribed limit of Rs. two crores has to get his accounts audited by a chartered accountant or a cost accountant and needs to submit a copy of the

a. audited annual accounts,

b. the reconciliation statement under Section 44 (2)

c. and such other documents in such form and manner as may be prescribed

(Section 35(5), 44(2) of CGST Act, 2018; Rule 80(3) of CGST Rules, 2018; Form GSTR-9C)

Q.43 Whether the turnover of Rs. 2 crore needs to be taken All India or State wise?

Ans. Section 35(5) of CGST Act uses the term turnover whereas the relevant Rule 80(3) of CGST Rules uses the expression aggregate turnover. Aggregate turnover is PAN based while turnover in a State / UT is similarly worded except to the extent that turnover in a State / UT is limited to a State. Therefore, the word turnover used in section 35(5) ought to be understood as aggregate turnover and all taxpayers who had their aggregate turnover exceeding Rs. 2 crore at PAN India level, should get their accounts audited from chartered engineer or cost accountant.

13.1 Invoice, Credit and Debit Note

Q.44 What is the significance of Tax Invoice under GST?

Ans. An invoice is an important document evidencing supply of goods and services. It is an important determinant of time of supply i.e. when the liability to pay GST arises. It is also a mandatory document for the purposes of availing Input Tax Credit.

Q.45 When should a supplier of goods issue a Tax invoice?

Ans. A registered person supplying taxable goods shall, before or at the time of, —

(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or

(b) delivery of goods or making available thereof to the recipient, in any other case,

issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed.

Where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.

Q.46 When should a supplier of services issue a Tax Invoice?

Ans. Where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, the period within which the invoice or any document in lieu thereof is to be issued shall be 45 days from the date of supply of service.

Further, if the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, it may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.

In all other cases, invoice for supply of service should be issued within a period of 30 days from the date of supply of service.

Q.47 What are the particulars to be mentioned on the invoices which are prescribed by the rules?

Ans. The tax invoice should contain the following particulars

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number, not exceeding 16 characters, in one or multiple series, in one or multiple series, containing alphabets or numerals or special characters’ hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more;

(f) HSN code of goods or Accounting Code of services;

(g) description of goods or services;

(h) quantity in case of goods and unit or Unique Quantity Code thereof;

(i) total value of supply of goods or services or both;

(j) taxable value of supply of goods or services or both taking into account discount or abatement, if any;

(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;

(n) address of delivery where the same is different from the place of supply;

(o) whether the tax is payable on reverse charge basis; and

(p) signature or digital signature of the supplier or his authorized representative.

Q.48 Are any particular suppliers exempt from any of the above provisions?

Ans. Yes. Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as prescribed under rule 46 of CGST Rules.

Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also containing other information as prescribed under rule 46 of CGST Rules.

Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as prescribed under rule 46 of CGST Rules.

Q.49 Are there any special requirements for an invoice meant for export of goods and/or services?

Ans. Yes. In case of exports of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e) of rule 46 of CGST Rules, contain the following details:

(i) name and address of the recipient;

(ii) address of delivery;

(iii) name of the country of destination.

Q.50 When can a registered person not issue a tax invoice?

Ans. A registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to the condition that

(a) the recipient is not a registered person; and

(b) the recipient does not require such invoice,

and he shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.

Q.51 In what manner, should an invoice be issued?

Ans. (1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner: –

(a) the original copy being marked as ORIGINAL FOR RECIPIENT;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

(2) The invoice shall be prepared in duplicate, in case of supply of services, in the following manner: –

(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and

(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

The serial number of invoices issued during a tax period has to be furnished electronically through the Common Portal in FORM GSTR-1.

Q.52 What is a Bill of Supply?

Ans. A bill of supply is document which is issued in lieu of a tax invoices. In cases where it is not mandatory for the supplier to issue an invoice, a bill of supply can be issued.

Q.53 Who are the persons required to issue a Bill of Supply under GST?

Ans. A registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 (i.e. a composition taxable person) shall issue, instead of a tax invoice, a bill of supply.

Q.54 What should be the contents of a Bill of Supply?

Ans. The bill of supply should containing the following particulars:

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number, not exceeding 16 characters, in one or multiple series, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) HSN Code of goods or Accounting Code for services;

(f) description of goods or services or both;

(g) value of supply of goods or services or both taking into account discount or abatement, if any; and

(h) signature or digital signature of the supplier or his authorized representative.

Q.55 Can issue of a bill of supply be dispensed with in any circumstances ?

Ans. Yes. A registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to the condition that

(a) the recipient is not a registered person; and

(b) the recipient does not require such bill of supply,

and he shall issue a consolidated bill of supply for such supplies at the close of each day in respect of all such supplies.

Q.56 What is a receipt voucher?

Ans. A receipt voucher is a document evidencing receipt of advance money towards a supply of goods and/or services or both.

Q.57 Who has to issue a receipt voucher under GST?

Ans. A registered person, on receipt of advance payment with respect to any supply of goods or services or both, shall issue a receipt voucher or any other document, evidencing receipt of such payment.

Q.58 What particulars should be mentioned in the receipt voucher?

Ans. A receipt voucher has to contain the following particulars:

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number containing not exceeding 16 characters, in one or multiple series, alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year

(c) date of its issue;

(d) name, address and GSTIN or UIN, if registered, of the recipient;

(e) description of goods or services;

(f) amount of advance taken;

(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;

(j) whether the tax is payable on reverse charge basis; and

(k) signature or digital signature of the supplier or his authorized representative.

Q.59 What should be done in case a receipt voucher is issued, but subsequently no supply takes place?

Ans. Where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment. It is important to note that there is no liability to pay GST at the time of receipt of advance in case of supply of goods.

Q.60 Is a Tax Invoice supposed to be issued only by the supplier of goods/services under GST?

Ans. No. In some cases even the recipient has to issue a tax invoice. A registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (i.e. where the recipient is liable to discharge GST on reverse charge basis) shall issue an invoice in respect of goods or services or both received by him from the supplier on the date of receipt of goods or services or both.

Q.61 What is a payment voucher? When is to be issued?

Ans. A payment voucher is a document evidencing payment of a certain sum of money to the supplier. Under GST, a registered person who is liable to pay tax under sub-section (3) or subsection (4) of section 9 (i.e. where the recipient is liable to discharge GST on reverse charge basis) shall issue a payment voucher at the time of making payment to the supplier.

Q.62 When should an invoice be issued in case of continuous supply of goods?

Ans. In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.

Q.63 When should an invoice be issue in case of continuous supply of services?

Ans. In case of continuous supply of services,––

(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment;

(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;

(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.

Q.64 In case where supply of services ceases under a contract before completion of the contract, when should an invoice be issued?

Ans. The invoice has to be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.

Q.65 Can an unregistered person collect GST?

Ans. No. A person who is not a registered person shall not collect any amount by way of tax under this Act in respect of any supply of goods or services or both.

Q.66 Does the term “invoice” include a revised invoice also?

Ans. Yes. The expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply of goods or services or both made earlier.

Q.67 Is it mandatory to show tax amount on every invoice?

Ans. Yes. Where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made.

Q.68 What is a Credit Note?

Ans. A Credit note is a document evidencing reduction in value of a particular supply made earlier. Every credit note has to be linked to an invoice issued earlier. A credit note enables a supplier to reduce his output tax liability in relation to the invoice issued earlier.

Q.69 When can a supplier issue a credit note?

Ans. (1). Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as is prescribed under Rules.

(2). Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in the prescribed manner.

Q.70 What is a debit note?

Ans. A debit note is a document evidencing enhancement in value of a particular supply made earlier. Every debit note has to be linked to an invoice issued earlier. A debit note enables a recipient to take further Input Tax Credit in relation to the invoice issued earlier.

Q.71 When can a supplier issue a debit note?

Ans. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as is prescribed under the rules.

(2) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in the prescribed manner.

Q.72 Does the term Debit Note include a supplementary invoice?

Ans. Yes. For the purposes of this Act, the expression “debit note” shall include a supplementary invoice.

Q.73  What should be the contents of a revised invoice?

Ans. A revised tax invoice, credit or debit note shall contain the following particulars

(a) the word “Revised Invoice”, wherever applicable, indicated prominently;

(b) name, address and GSTIN of the supplier;

(c) nature of the document;

(d) a consecutive serial number not exceeding 16 characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(e) date of issue of the document;

(f) name, address and GSTIN or UIN, if registered, of the recipient;

(g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;

(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;

(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and

(j) signature or digital signature of the supplier or his authorized representative.

Q.74 Can an Input Service Distributor (ISD) issue a Invoice or credit note?

Ans. Yes. An ISD can issue an invoice or credit note.

Q.75 What should be the contents of an ISD Invoice/Credit Note issued by the ISD?

Ans. An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor shall contain the following details:-

(a) name, address and GSTIN of the Input Service Distributor;

(b) a consecutive serial number not exceeding 16 characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as , “-‘, “/’, respectively, and any combination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and GSTIN of the recipient to whom the credit is distributed;

(e) amount of the credit distributed; and

(f) signature or digital signature of the Input Service Distributor or his authorized representative:

Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above.

Q.76 Can a registered person having the same PAN as that of ISD issue an invoice/debit/credit note to the ISD? If so what would be the contents of such an invoice

Ans. Yes.

(1). A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:-

i. name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;

ii. a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

iii. date of its issue;

iv. Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor;

v. name, address and Goods and Services Tax Identification Number of the Input Service Distributor;

vi. taxable value, rate and amount of the credit to be transferred; and

vii. signature or digital signature of the registered person or his authorised representative.

(2). The taxable value in the invoice issued under clause (1) shall be the same as the value of the common services.

Q.77 When should delivery challans be issued?

Ans. For the purposes of

(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,

(b) transportation of goods for job work,

(c) transportation of goods for reasons other than by way of supply, or

(d) such other supplies as may be notified by the Board,

the consigner may issue a delivery challan, serially numbered, not exceeding 16 characters in lieu of invoice at the time of removal of goods for transportation.

Q.78 What should be the contents of the delivery challan?

Ans. The delivery challan should contain the following details

(i) date and number of the delivery challan,

(ii) name, address and GSTIN of the consigner, if registered,

(iii) name, address and GSTIN or UIN of the consignee, if registered,

(iv) HSN code and description of goods,

(v) quantity (provisional, where the exact quantity being supplied is not known),

(vi) taxable value,

(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee,

(viii) place of supply, in case of inter-State movement, and

(ix) signature.

Q.79 What is the manner of issuing a delivery challan?

Ans. The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner: –

(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.

Q.80 When can an invoice cum bill of supply be issued?

Ans. Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.

Q.81 When should a person in charge of a conveyance be necessarily carrying a Tax Invoice or a bill of supply?

Ans. The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under CGST Rules. It may be noted that carrying a tax invoice is compulsory even where carrying e-way bill is necessary.

Accounts and Records under GST

Q.82 Whether every registered person is required to maintain records?

Ans. Yes, every registered person is required to keep and maintain books of account at his principal place of business. Where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business (Section 35 of the CGST Act, 2017).

Furthermore, the transporters, warehouse keepers are required to maintain records of consigner, consignee or any relevant details even if they are not registered in GST. They need to enrol for the purpose.

Q.83 What are the records that a registered person is mandatorily required to maintain under the GST Act?

Ans. Every registered person should maintain a true and correct account of

(a) production or manufacture of goods;

(b) inward and outward supply of goods or services or both;

(c) stock of goods;

(d) input tax credit availed;

(e) output tax payable and paid; and

(f) Such other particulars as may be prescribed. CGST Rules, 2017 prescribe maintaining records pertaining to goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers and e-way bills. Every registered person shall also keep and maintain a separate account of advances received, paid and adjustments made thereto.

Detailed method of keeping records have been prescribed in rule 56 of CGST Rules, 2017.

Q.84 Where should the registered person keep the records under GST?

Ans. The accounts and records have to be maintained at the place of business mentioned in the certificate of registration. If more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business. (Section 35(1) of CGST Act).

In case of supply of tea, coffee, rubber, etc. where the auctioneer claims ITC in respect of the supply made to him by the principal before or after the auction of such goods and the said goods are supplied only through auction, the principal and the auctioneer may maintain the books of accounts relating to the additional place(s) of business at their principal place of business instead of such additional place(s). Such principal or auctioneer shall intimate their jurisdictional proper officer in writing about the maintenance of books of accounts relating to additional place(s) of business at their principal place of business. (CBIC Circular No. 23/23/2017-GST dated 21.12.2017 and Circular No. 47/21/2018-GST dated 08.06.2018 ).

Q.85 Can a registered person maintain the records in electronic form?

Ans. Yes, the records may be maintained in electronic form and the records so maintained have to be authenticated by means of a digital signature. However, proper electronic back-up of records is to be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within reasonable period of time.

Registered person, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access. (Rule 56(15) and 57 of the CGST Rules, 2017)

Q.86 For how long (period of time) should the mandatory records be maintained by the registered person?

Ans. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of section 35(1) shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records.

If a registered person is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether filed by him or by the Commissioner, or is under investigation for an offence under Chapter XIX, then, he shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or seventy two months as specified above, whichever is later. (Section 36 of the CGST Act, 2017)

Q.87 With respect to stock of goods, which records are required to be maintained by the registered person?

Ans. Every registered person, other than a person paying tax under section 10, shall maintain accounts of stock in respect of goods received and supplied by him, and such account shall contain particulars of opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and balance of stock including raw material, finished goods, scrap and wastage thereof. (Rule 56(2) of CGST Rules, 2017).

Q.88 Is it necessary for the registered person to keep separate record of advances received?

Ans. Yes. As per Accounts and records rules, every registered person has to keep and maintain a separate account of advances received, paid and adjustments made thereto. (Rule 56(3) of CGST Rules, 2017).

Q.89 Is it necessary for registered persons to maintain details of tax paid and payable?

Ans. All registered persons except persons opting to pay tax under composition levy need to maintain such details. As per the rules, every registered person, other than a person paying tax under section 10, shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax collected and paid, input tax, input tax credit claimed, together with a register of tax invoice, credit note, debit notes, delivery challan issued or received during any tax period. (Rule 56(4) of CGST Rules, 2017)

Q.90 What are the particulars of suppliers that need to be maintained by the registered person under GST?

Ans. Every registered person shall keep the particulars of –

(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;

(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under these rules;

(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (Rule 56(5) of CGST Rules, 2017)

Q.91 What would be the consequences if the registered person fails to account for the goods and services in accordance with the provisions of the Act?

Ans. Where the registered person fails to account for the goods or services or both in accordance with the provisions of section 35(1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax. This is however, subject to the provisions of section 17(5)(h). (Section 35(6) of CGST Act, 2017 read with Rule 56(6) of the CGST Rules, 2017)

Q.92 What are the production accounts, which a manufacturer need to specifically maintain under GST apart from other records?

Ans. Every registered person manufacturing goods has to maintain monthly production accounts, showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.

Q.93 What are the accounts that a service provider need to specially maintain, in addition to other accounts and records?

Ans. Every registered person supplying services has to maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. ( Rule 56(13) of CGST Rules, 2017)

Q.94 What are the accounts which a person supplying works contract need to maintain?

Ans. Every registered person executing works contract has to keep separate accounts for works contract showing –

(a) the names and addresses of the persons on whose behalf the works contract is executed;

(b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract;

(c) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract;

(d) the details of payment received in respect of each works contract; and

(e) the names and addresses of suppliers from whom he received goods or services. (Rule 56(14) of the CGST Rules, 2017)

Q.95 What are the accounts and records that an Agent need to maintain?

Ans. Every agent referred to in section 2(5) shall maintain accounts depicting the –

(a) particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately;

(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;

(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;

(d) details of accounts furnished to every principal; and

(e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (Rule 56(11) of the CGST Rules, 2017)

Q.96 What are the records that an owner or operator of warehouse or godown or transporters need to maintain under GST Rules?

Ans. Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in the following manner. (Section 35 of the CGST Act, 2017)

Enrolment, if not already registered in GST: Every such person, if not already registered under the Act, shall submit the details regarding his business electronically on the Common Portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrollment number shall be generated and communicated to the said person.

The person enrolled as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.

Every person who is enrolled shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

Any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him along with GSTIN of the registered consignor and consignee for each of his branches. The transporter (for the purpose of chapter XVI – E way rules) who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers.

Every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt, and disposal of such goods.

The owner or the operator of the godown shall store the goods in such manner that they can be identified item wise and owner wise and shall facilitate any physical verification or inspection by the proper officer on demand.

Q.97 What are the records which a person having custody over the goods in the capacity of a carrier or clearing and forwarding agent need to maintain?

Ans. Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of the such registered person and shall produce the details thereof as and when required by the proper officer.

Q.98 Is it necessary to show the records and accounts maintained under these rules to the proper officer?

Ans. Yes. The records need to be shown on Demand. Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law in force.

The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format.

Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files where necessary for access and any other information which is required for such access along with sample copy in print form of the information stored in such files.

Q.99 Does any competent authority have the power to relax rules in regard to maintenance of accounts and records?

Ans. Yes. Commissioner in Board (CBIC) is empowered to relax as well as prescribe additional records for certain classes of taxable persons.

Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this Section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed. Similarly, Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein. (Section 35(3) and 35(4) of CGST Act, 2017)

Q.100 How are mistakes in records to be rectified?

Ans. Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter the correct entry shall be recorded and where the registers and other documents are maintained electronically, a log of every entry edited or deleted shall be maintained. (Rule 56(8) of the CGST Rules, 2017)

Q.101 Is it necessary for the registered person to get their accounts audited from a professional?

Ans. Yes, only cases where the turnover of the registered person exceeds Rs. 2 crores during a financial year. Every registered person whose turnover during a financial year exceeds 2 crores shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under section 44(2) (FORM GSTR-9C) and such other documents in such form and manner as may be prescribed.

Q.102 In case books of accounts are maintained manually, it is necessary to serially number the books of account?

Ans. Yes. Each volume of books of account maintained manually by the registered person shall be serially numbered.

Q.103 Who will be responsible for keeping proper for the inputs or capital goods sent to Job-worker?

Ans. The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.

E Way Bill

Q.104 What is an E Way Bill?

Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to consignor (i.e. supplier) / consignee (i.e. recipient) / transporter) generated on the common portal evidencing movement of goods of consignment value more than Rs. 50000/-. It has two Components – (i) Part A comprising of details of GSTIN of supplier and – recipient, place of despatch (indicated by PIN code), place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and (ii) Part B –comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.

Q.105 What is the common portal for e-way bill?

Ans. The Common Goods and Services Tax Electronic Portal for furnishing electronic way bill is www.ewaybillgst.gov.in.

Q.106 What is consignment value?

Ans. The consignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document, and shall exclude the value of exempt supply of goods where the invoice is issued in  respect of both exempt and taxable supply of goods.

Q.107 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?

Ans. As per Explanation 2 to Rule 138(1) of CGST Rules, 2017, the consignment value shall also include the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. Furthermore, in view of the valuation provisions in Section 15 of the CGST Act, 2017, Customs duty shall also be includible in the value of goods.

In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill.

Q.108 What are the benefits of e-way bill?

Ans. Following benefits are expected from e-way bill mechanism

(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts.

(ii) It will facilitate faster movement of goods.

(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.

(iv) The consignor needs to give details of consignee also. This would ensure more transparency among all stakeholders of the system.

Q.109 When the e-way bill provisions were implemented?

Ans. The e-way bill provisions in respect of inter-state supplies of goods were implemented w.e.f 1stApril, 2018. Whereas for all movement of goods (i.e. inter and intra state both), e-way bill provisions were made effective from 1st June 2018.

Q.110 When should an e-way bill be generated?

Ans. As per Rule 138 of the CGST Rules, 2017, an e-way bill has to be generated prior to the commencement of movement of goods.

Q.111 Whether E-way bill need to be generated for all movements of goods?

Ans. E-way bill is not required to be generated in the following cases:

a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 which is reproduced below:

S/No.	Description of Goods
1	Liquefied petroleum gas for supply to household and non-domestic exempted category (NDEC) customers
2	Kerosene oil sold under PDS
3	Postal baggage transported by Department of Posts
4	Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
5	Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71)
6	Currency
7	Used personal and household effects
8	Coral, unworked (0508) and worked coral (9601)

b) Goods being transported by a non-motorised conveyance;

c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and

d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.

e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017

f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and

g) where the goods being transported are treated as no supply under Schedule III of the Act.

h) where the goods are being transported— (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal;

i) where the goods being transported are transit cargo from or to Nepal or Bhutan;

j) where the goods being transported are exempt from tax under notifications No. 7/2017-Central Tax (Rate), dated 28.06.17 and No. 26/2017-Central Tax (Rate), dated the 21.09.17;

k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;

l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail;

m) where empty cargo containers are being transported; and

n) where the goods are being transported up to a distance of twenty kilometres from the place of the business of the consignor to a weighbridge  for weighmentor from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.

Q.112 Whether an e-way bill is to be issued, even when there is no supply?

Ans. Yes. Even if the movement of goods is caused due to reasons others than supply, the e-way bill is required to be issued. Reasons other than supply include movement of goods due to job-work, replacement under warranty, recipient not known, supply of liquid gas where quantity is not known, supply returns, exhibition or fairs, for own use, Sale on approval basis and others etc.

Q.113 Who should generate e-way bill?

Ans. An e-way bill contains two parts- Part A to be furnished by the registered person who is causing movement of goods of consignment value exceeding Rs. 50,000/- and part B (transport details) is to be furnished by the person who is transporting the goods.

Where the goods are transported by a registered person-whether as consignor or recipient, the said person shall have to generate the e-way bill (by furnishing information in part B on the common portal) Where the e-way is not generated by registered person and the goods are handed over to the transporter, for transportation of goods by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and thee-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.

In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter for transportation by road). In case the goods to be transported are supplied through an e-commerce operator, the information in Part A may be furnished by such ecommerce operator.

Q.114 Who has to generate E-way bill in case of transportation of goods by rail, air or vessel?

Ans. The registered person, being the supplier or recipient, is required to generate E-way Bill by furnishing the information in part B of the E-Way bill viz. transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number).

Q.115 Who causes movement of goods? 

Ans. The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. In case the recipient undertakes to transport or arrange transport, the movement would be caused by him.

In case the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

Q.116 Is there any time gap allowed between furnishing information in Part-A and updating transport details in Part-B?

Ans. On furnishing of Part-A, a unique number will be generated on the portal which shall be valid for 15 days for updating of Part B of FORM GST EWB-01.

Q.117 Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill?

Ans. It is mandatory to generate e-way bill in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017.

Further no e-way bill is required to be generated in respect of goods being transported by a non-motorised conveyance; goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.

If e-way bills, wherever required, are not issued in accordance with the provisions contained in Rule 138, the same will be considered as contravention of rules. As per Section 122(1)(xiv) of CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of Rs. 10,000/- or tax sought to be evaded (wherever applicable) whichever is greater. Moreover, as per Section 129(1) of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.

Q.118 Is e-way bill required when the goods are supplied by an unregistered supplier?

Ans. Where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods. The recipient shall be liable to generate e-way bill.

There could be three possibilities as below:

Situation	Movement caused by	Impact
Recipient is unknown	Unregistered person	E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is unregistered	Unregistered person	E-way bill not required; However, the supplier has an option to generate e-way bill under “citizen” option on the e-way bill portal
Recipient is known and is registered	Deemed to be caused by the Registered recipient	Recipient to generate e-way bill

Q.119 What are the reasons for transportation to be furnished in the part A of e-way bill?

Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of goods is caused by reasons of supply or otherwise. The format for GST EWB-01 lists ten reasons for transportation viz Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line Sales, Sales Return, Exhibition or fairs, for own use and Others, one of which can be chosen.

Q.120 Whether an unregistered transporter need to compulsorily enroll on the e-way bill system?

Ans. Yes, in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse, if not already registered, shall have to enrol on the common portal by filing GST ENR-01.

The transporter enrolled in any one State or UT shall be deemed to be enrolled in other States as well.

The unregistered transporter gets a transporter Id when he enrols on the system.

Q.121 What is invoice reference number?

Ans. A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.

In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.

Q.122 Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill?

Ans. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.

However, if the e-way has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017, the same cannot be cancelled.

Q.123 What happens if the conveyance is changed en-route?

Ans. Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01.

Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01.

Q.124 Can the transporter assigned by a supplier or recipient further re-assign the e-way bill to another transporter?

The consignor or the recipient, who has furnished the information in Part-A, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B for further movement of consignment.

However once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.

Q.125 How does transporter come to know that particular e-way bill has been assigned to him?

Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:

• The transporter can go to reports section and select ‘EWB assigned to me for trans’ and see the list.
• The transporter can go to ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
• The tax payer can contact and inform the transporter that the particular EWB is assigned to him.

Q.126 How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party?

Ans. The supplier or the recipient can view the same from either of the following options:

• He can view on his dashboard, after logging on to the system;
• He can go to reject option and select date and see the e-way bills generated on his GSTIN by others.
• He can go to report section and see the ‘EWBs by other parties’.
• He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.

Q.127 How does the tax payer become transporter in the e-way bill system?

Ans. To change his position from supplier or recipient to transporter, the tax payer has to select the option ‘Register as Transporter’ under registration and update his profile. Once it is done, the system changes tax payer as transporter.

Q.128 How many times can Part-B or Vehicle number be updated for an e-way bill?

Ans. The Part-B (Vehicle details) can be updated as many times as one wants for movement of goods to the destination. However, the updating should be done within the validity period and at any given point of time, the vehicle number updated should be that of the one which is actually carrying the goods. The validity of e-way bill is not re-calculated for subsequent entries in Part-B.

Q.129 What is the concept of acceptance of e-way bill by the recipient?

Ans. The details of e-way bill generated shall be made available to the-

(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or

(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,

on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.

In case, the person to whom the information in Part-A is made available, does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

Q.130 What happens if multiple consignments are transported in one conveyance?

Ans. Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the common portal prior to the movement of goods.

The various situations where multiple consignments are transported in one conveyance may be as under:

Situation	Impact
Multiple consignments in one conveyance; all more than Rs.50000/-; and the consignor has generated e-way bill for all the consignments.	A consolidated e-way bill in FORMGST EWB-02 may be generated on the common portal prior to the movement
Multiple consignments in one conveyance; all more than Rs.50000/-; but the consignor has not generated e-way bill	The relevant provision 138(7) has not been brought into force as of now, so eway bill not required to be generated by transporter
Multiple consignments in one conveyance; a few less than Rs.50000/- and e-way bill not generated for these consignments (less than Rs.50,000/-)	The relevant provision 138(7) has not been brought into force as of now, so eway bill not required to be generated by transporter

Q.131 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?

Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill.

Q.132 What is the validity period of e-way bill?

Ans. The validity of e-way bill remains valid for a time period which is based on distance to be travelled by the goods as below:

Distance	Validity Period
Up to 100 Km	One day in cases other than Over Dimensional Cargo
For every 100 km or part thereof thereafter	One additional day in cases other than Over Dimensional Cargo
Up to 20 km	One day in case of Over Dimensional Cargo
For every 20 km. or part thereof thereafter	One additional day in case of Over Dimensional Cargo:

Q.133 What is a day for e-way bill? How to count hours/day in e-way bill?

Ans. This has been explained in Rule 138(10) of CGST Rules, 2017. The term “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill.

Q.134 Can the validity period of e-way bill be extended?

Ans. In general No. However, Commissioner may extend the validity period only by way of issuance of a notification for certain categories of goods which shall be specified later.

Also, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Q.135 What is the validity period of consolidated e-way bill?

Ans. A consolidated e-way bill has no separate validity and will be governed by the underlying validity period of the individual e-way bills.

Q.136 Can a e-way bill be modified?

Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated.

Q.137 Is it necessary to feed information and generate e-way bill electronically in the common portal?

Ans. Yes. The facility of generation and cancellation of e-way bill is also available through SMS.

Q.138 What is EBN? Who gives it?

Ans. Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. The common portal will generate the EBN.

Q.139 Whether e-way bill generated in one state is valid in another state?

Ans. Yes, it is valid throughout the country.

Q.140 What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles?

Ans. As per Rule 55(5) of the CGST Rules, 2017, in such cases, the supplier shall issue the complete invoice before dispatch of the first consignment and shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice. Each such subsequent consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and the original copy of the invoice shall be sent along with the last consignment. Every consignment shall also be accompanied with a separate e-way bill.

Q.141 Can a transport vehicle be intercepted?

Ans. Yes, the Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.

Physical verification of a specific conveyance can also be carried out by any officer, on receipt of specific information on evasion of tax, after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.

Q.142 Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods?

Ans. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.

Once physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.

Q.143 What is the responsibility of transporters, owners or operators of godown or warehouse?

Ans. As per section 35(2) of the CGST Act, 2017, every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as prescribed in rule 58 of the CGST Rules, 2017.

Q.144 What has to be done by the transporter if consignee refuses to take goods or rejects the goods?

Ans. The transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier.

Q.145 What are the documents to be carried by the person in charge of a conveyance while transporting goods?

Ans. The person in charge of a conveyance shall carry—

(a) the invoice or bill of supply or delivery challan, as the case may be; and

(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.

Q.146 What are RFIDs?

Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.

Q.147 Is it necessary that the e-way bill has to be mapped to a RFID device?

Ans. It is optional. However, The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.

Q.148 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/-?

Ans. As per the provisos to Rule 138(1) of CGST Rules, 2017, where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall have to be generated by the principal irrespective of the value of the consignment. Also, where handicraft goods are being transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall have to be generated by the said person irrespective of the value of the consignment.

Q.149 Can a tax payer update his business name, address, mobile number or e-mail id in the e-way bill system?

Ans. No. EWB System will not allow tax payer to update these details directly. The taxpayer has to change these details at GST Common portal, from where it will be updated in EWB system.

Q.150 What are the modes of e-way bill generation?

Ans. The e-way bill can be generated through multiple modes viz. the common portal for e-waybill or Using SMS based facility or Android App or Site-to-Site integration or GSP (Goods and Services Tax Suvidha Provider).

For using the SMS facility, a person has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system.

For using Android App, the tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system.

For site to site integration, the APIs of the e-way bill system have to be used for integrating the system.

Q.151 What is the role of sub-users in e-way bill system? How can sub-users be activated?

Ans. A taxpayer can create sub-users in the e-way bill system and assign specific roles to them like generation of EWB or rejection or report generation activities based on requirements. This helps the large firms with multi locations/ shifts to distribute work.

Q.152 Whether information submitted for e-way bill can be used for filing GST Returns?

Ans. The information furnished in the Part-A of E-way bill shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in GSTR-1.

Q.153 Whether individuals while shifting their personal belongings will have to generate E-way bill?

Ans. No. Used personal and household effects are specifically exempted from the requirement of E-way Bill as explained in Q 8 above.

Q.154 Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?

Ans. In such a scenario, only one e-way bill would be required. PART A of Form GST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A.

Transporter A will fill the vehicle details, etc. in PART B of Form GST EWB01and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.

Q.155 Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations?

Ans. The validity period of e-way bill starts only after the details in PART B of FORM GST EWB-01 are updated by the transporter for the first time.

Q.156 Where an invoice is in respect of both goods and services, whether the consignment value should be based on the invoice value (inclusive of value of services) or only on the value of goods. Further, whether HSN wise details of service is also required to be captured in Part A of the e-way bill in such case?

Ans. Consignment value and HSN needs to be determined for goods only not for services as only the goods are in movement and e-way bill needs to be generated accordingly.

Q.157 What should be the value in e-waybill in case goods are sent on lease basis as the value of machine is much higher than leasing charges?

Ans. The value of goods needs to be mentioned as per the explanation 2 of the sub– rule (1) of rule 138.

Q.158 How to handle “Bill to” – “Ship to” invoice in e-way bill system?

Ans. In the e-way bill form, there are two portions under ‘TO’ section. In the left hand side – ‘Billing to’ GSTIN and trade name is entered and in the right hand side – ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice.

In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.

Q.159 What form of e-way bill – original printout or softcopy need to be carried by the transporter?

Ans. An e-way bill number may be available with the person in charge of the conveyance or in the form of a printout, sms or it may be written on an invoice. All these forms of having an e-way bill are valid.

Source- FAQs on GST updated till 15th December 2018

INDEX OF ALL FAQs ON GOODS AND SERVICE TAX

S. No.	Title of the Post
1.	FAQs on Overview of Goods and Services Tax (GST)
2.	GST: FAQ on Levy of and Exemption from Tax
3.	GST- FAQs on Registration under Goods and Service Tax
4.	GST- FAQS on Meaning and Scope of Supply
5.	FAQs on Time of Supply under Goods and Service Tax (GST)
6.	FAQs on Valuation in Goods and Service Tax (GST)
7.	FAQs on Payment of Tax under Goods & Service Tax
8.	FAQs on Electronic Commerce under Goods and Service Tax
9.	FAQs on Job Work under Goods and Service Tax
10.	FAQs on Input Tax Credit under Goods and Service Tax
11.	FAQs on Concept of Input Service Distributor in GST
12.	GST- FAQs on Returns Process & matching of Input Tax Credit
13.	FAQs on Assessment and Audit under GST
14.	FAQs on Refunds under Goods and Service Tax (GST)
15.	FAQs on Demands & Recovery under Goods and Service Tax
16.	FAQs on Appeals, Review and Revision in GST
17.	FAQs on Advance Ruling under Goods and Service Tax
18.	Omitted as the chapter is no longer there in the Final GST Act(s)
19.	FAQs on Inspection, Search, Seizure and Arrest under GST
20.	Overview of the IGST Act: FAQs
21.	FAQs on IGST under Goods and Service Tax
22.	FAQs on Place of Supply of Goods and Service under GST
23.	FAQs on Frontend Business Process on GST Portal
24.	FAQs on Transitional Provisions under Goods and Service Tax
25.	FAQs on Goods and Services Tax (GST) 2nd Edition, 31st March, 2017
26.	Download Exhaustive FAQ on GST by CBEC, 1st Edition, 21st September, 2016
27.	Exhaustive FAQ on GST Updated as on 1st January, 2018