Q.1 Where is the power to levy GST derived from?

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Ans. Article 246A of the Constitution, which was introduced by the Constitution (101st Amendment) Act, 2016 confers concurrent powers to both, Parliament and State Legislatures to make laws with respect to GST i. e. central tax (CGST) and state tax (SGST) or union territory tax (UTGST). However, clause 2 of Article 246A read with Article 269A provides exclusive power to the Parliament to legislate with respect to inter-State trade or commerce i.e. integrated tax (IGST).

Q.2 What is the taxable event under GST?

Ans. Taxable event under GST is supply of goods or services or both. CGST and SGST/ UTGST will be levied on intra-State supplies. IGST will be levied on inter-State supplies.

Q.3 Whether supplies made without consideration will also come within the purview of supply under GST?

Ans. Yes, but only those activities which are specified in Schedule I to the CGST Act / SGST Act. The said provision has been adopted in IGST Act as well as in UTGST Act also. In cases where the inputs/ capital goods sent for job work are not returned with in the specified time limit, the supplies made by the principal to job worker will also be deemed to be a supply.

Q.4 Will activities of charitable institutions be taxable under GST?

Ans. Services of charitable activities by an entity registered under Section 12AA of the Income Tax Act, 1961 is exempt vide Notification no.12/2017-Central Tax (Rate) dated 28.06.2017.

Q.5  Who can notify a transaction to be supply of goods or services?

Ans. Central Government or State Government, on the recommendations of the GST Council, can notify an activity to be the supply of goods and not supply of services or supply of services and not supply of goods or neither a supply of goods nor a supply of services.

Q.6 What are composite supply and mixed supply? How are these two different from each other?

Ans. Composite supply is a supply consisting of two or more taxable supplies of goods or services or both or any combination thereof, which are bundled in natural course and are supplied in conjunction with each other in the ordinary course of business and where one of which is a principal supply. For example, when a consumer buys a television set and he also gets warranty and a maintenance contract with the TV, this supply is a composite supply. In this example, supply of TV is the principal supply, warranty and maintenance service are ancillary.

Mixed supply is combination of more than one individual supplies of goods or services or any combination thereof made in conjunction with each other for a single price, which can ordinarily be supplied separately. For example, a shopkeeper selling storage water bottles along with refrigerator. Bottles and the refrigerator can easily be priced and sold separately.

Q.7 What is the treatment of composite supply and mixed supply under GST?

Ans. Composite supply shall be treated as supply of the principal supply. Mixed supply would be treated as supply of that particular goods or services which attracts the highest rate of tax.

Q.8 Are all goods and services taxable under GST?

Ans. Supplies of all goods and services are taxable except alcoholic liquor for human consumption. Supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be taxable with effect from a future date. This date would be notified by the Government on the recommendations of the GST Council.

Q.9 Does the GST Law empower the Government to exempt supplies from the levy of GST?

Ans. Yes. In the public interest, the Central or the State Government can exempt either wholly or partly, on the recommendations of the GST council, the supplies of goods or services or both from the levy of GST either absolutely or subject to conditions. Further the Government can exempt, under circumstances of an exceptional nature, by special order any goods or services or both. It has also been provided in the SGST Act and UTGST Act that any exemption granted under CGST Act shall be deemed to be exemption under the said Act.

Q.10 When exemption from whole of tax on goods or services or both has been granted absolutely, can a person pay tax?

Ans. No. Furthermore, if the goods are partly exempted, the person supplying exempted goods or services or both shall not collect the tax in excess of the effective rate.

Q.11 What is meant by Reverse Charge?

Ans. It means the liability to pay tax is on the recipient of supply of goods and services instead of the supplier of such goods or services in respect of notified categories of supply.

Q.12 Is the reverse charge mechanism applicable only to services?

Ans. No, reverse charge applies to supplies of both goods and services, as notified by the Government on the recommendations of the GST Council. Notification no. 4/2017-Central Tax (Rate) dated 28/06/2017 as amended by notification no.43/2017-Central Tax (Rate) dated 14/11/2017 & notification no.11/2018-Central Tax (Rate) dated 28/05/2018 and 13/2017- Central Tax (Rate) dated 28/06/2017 as amended by notification no.33/2017-Central Tax (Rate) dated 13/10/2017 & notification no.03/2018-Central Tax (Rate) dated 25/01/2018 have been issued. Similar notifications have been issued under IGST Act also.

Reverse charge also applies to supplies received by a registered person from unregistered persons. However, the provision of reverse charge liability on supplies received from unregistered persons, as provided in sections 9 (4) and 5 (4) of the CGST Act and the IGST Act respectively, have been kept in abeyance till 30.09.2019. Further as the recent CGST (Amendment) Act, 2018, section 9(4) shall only be applicable for specified class of registered persons which shall be notified by the government. However, the notification to bring the Act into effect is yet to be issued.

Q.13 What are the supplies of goods under RCM?

Ans. Supplies of goods under reverse charge mechanism:

S/No. Description of supply of Goods Supplier of goods Recipient of Goods
1 Cashew nuts, not shelled or peeled Agriculturist Any registered person
2 Bidi wrapper leaves (tendu) Agriculturist Any registered person
3 Tobacco leaves Agriculturist Any registered person
4 Silk yarn Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn Any registered person
4A Raw cotton Agriculturist Any registered person.
5 Supply of lottery State Government, Union Territory or any local authority Lottery distributor or selling agent
6 Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central
Government,
State Government, Union territory or a local
authority
Any registered person

Q.14 What will be the implications in case of receipt of supply from unregistered persons?

Ans. In case of receipt of supply from an unregistered person, the registered person who is receiving goods or services shall be liable to pay tax under reverse charge mechanism. However, this provision (of reverse charge on supplies received from unregistered persons) have been kept in abeyance till 30.09.2019. Further as the recent CGST (Amendment) Act, 2018, section 9(4) shall only be applicable for specified class of registered persons which shall be notified by the government. However, the notification to bring the Act into effect is yet to be issued.

Q.15 Whether the amount required to be deposited as advance tax while taking registration as a casual taxable person (CTP) should be 100% of the estimated gross tax liability or the estimated tax liability payable in cash should be calculated after deducting the due eligible ITC which might be available to CTP?

Ans. The “estimated net tax liability” only and not the gross tax liability, after considering the due eligible ITC which might be available to such taxable person needs to be paid as advance tax by a casual taxable person(CTP) while taking registration.

Q.16 Can any person other than the supplier or recipient be liable to pay tax under GST?

Ans. Yes, the Government can specify categories of services the tax on which shall be paid by the electronic commerce operator, if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services. Notification No. 17/2017-Central Tax (rate) dated 28.06.2017 as amended by notification no.23/2017-Central Tax (rate) dated 22/08/2017 and Notification No. 14/2017-Integrated Tax (Rate) dated 28.06.2017 as amended by notification no. 23/2017-Integrated Tax (rate) dated 22/08/2017 have been issued under the CGST Act and the IGST Act respectively in this regard. The following categories of services have been notified for the purpose:

a. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;

b. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under section 22(1) of the CGST Act;

c. services by way of house-keeping, such as plumbing, carpentering etc., except where the person supplying such service through electronic commerce operator is liable for registration under section 22(1) of the CGST Act.

2.1 Composition Levy 

Q.17 What is the composition levy under GST?

Ans. The composition levy is an alternative method of levy of tax designed for small taxpayers whose turnover is up to prescribed limit. The objective of composition scheme is to bring simplicity, ease compliance burden and reduce cost of compliance for the small taxpayers. The scheme is optional. It essentially provides for a turnover tax regime for such tax payers, with facility for filing of return on quarterly basis (instead of monthly return by the normal tax payers).

An eligible person opting to pay tax under the composition scheme shall, instead of paying tax on every invoice at the specified rate, pay tax at a prescribed percentage of his turnover every quarter.

Q.18 What is the rate of composition levy?

S/
No

Category of Registered Rate of Tax
1 Manufacturers, other than manufacturers of such goods as may be notified by the Government 1% ( 0.5% CGST plus 0.5% SGST) of the turnover in the State/UT
2 Restaurant Services viz Supply, by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human
consumption or any drink (other than alcoholic liquor for human consumption),
where such supply or service is for cash, deferred payment or other valuable
consideration.
5% ( 2.5% CGST plus 2.5% SGST) of the turnover in the State/UT
3 Any other supplier eligible for composition levy under the composition scheme and the composition rules 1% ( 0.5% CGST plus 0.5% SGST) of the turnover of taxable supplies of goods in the State/UT

Thus, in respect of traders, value of shall not be counted for calculating the turnover .The tax shall be levied @1% of theturnover of the taxable supplies of goods.

Q.19 What is the eligibility category for opting for composition levy? Which are the Special Category States in which the turnover limit for Composition Levy for CGST and SGST purpose shall be Rs. 75 lakh?

Ans. Composition scheme is a scheme for payment of GST available to small taxpayers whose turnover in the preceding financial year did not cross Rs. One crore. In the case of following 9 states, the limit of turnover is Rs. 75 Lakhs in the preceding financial year.

a) Arunachal Pradesh

b) Assam

c) Manipur

d) Meghalaya

e) Mizoram

f) Nagaland

g) Sikkim

h) Tripura and

i) Himachal Pradesh.

Q.20 Who are the persons not eligible for composition scheme?

Ans. Following persons will not be allowed to opt for composition scheme:

a) supplier of services, other than restaurant service (Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration). It was, however, laid down vide Removal of Difficulties Order No. 01/2017- Central Tax dated 13.10.2017 that a person would not become eligible for composition scheme if he supplies any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.

As per the recent CGST (Amendment) Act, 2018, a person who opts to pay tax under composition scheme may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher. However, the notification for date of implementation of the amendment Act is yet to be issued.

b) a person engaged in making any supply of goods which are not leviable to tax under the CGST Act;

c) a person engaged in making any inter-State outward supplies of goods;

d) a supplier making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and

e) a manufacturer of such goods as may be notified by the Government on the recommendations of the Council. The manufacturers of the following goods shall not be eligible for the Composition Levy:

S. No. Classification
(Tariff item/
Chapter)
Description
1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa
2 2106 90 20 Pan masala
3 24 All goods i.e. Tobacco and manufactured tobacco substitutes

Q.21 Whether service providers can apply for composition scheme?

Ans. No, the Service Providers, except provider of restaurant services, cannot apply for the scheme. At present, there is no composition scheme for service providers , except for provider of restaurant services.

However, a new proviso has been added as per the recent CGST (Amendment) Act, 2018 in order to allow them to be eligible for the scheme even if they supply services of value not exceeding 10% of the turnover in the preceding financial year in a State/Union territory or Rs. 5 lakhs, whichever is higher.

Thus, a person who opts to pay tax under composition scheme will be allowed from a date to be notified to supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher.

It is reiterated that the notification for date of implementation of the amendment Act is yet to be issued.

Q.22 When will a person opting for composition levy pay tax?

Ans. A person opting for composition levy will have to pay on quarterly basis before 18th of the month succeeding the quarter relating to supplies.

Q.23 A person availing composition scheme during a financial year crosses the turnover of Rs. 100 Lakhs/75 Lakhs during the course of the year i.e. say he crosses the turnover of Rs. 100 Lakhs/75 Lakhs in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March?

Ans. No. The option availed shall lapse from the day on which his aggregate turnover during the financial year exceeds Rs. 100 Lakhs/75 Lakhs. Once he crosses the threshold, he shall file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.

Every person who has furnished such an intimation, may electronically furnish at the common portal, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn, within a period of thirty days from the date from which the option is withdrawn.

Q.24 How will aggregate turnover be computed for the purpose of composition scheme?

Ans. It will be computed on the basis of turnover on all India basis. “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

¹However, a person suppling any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, not be ineligible for the composition scheme. In computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of the exempt services including services by way of extending deposits, loans or advances shall not be taken into account.

Q.25 Can a person who has opted to pay tax under the composition scheme avail Input Tax Credit on his inward supplies?

Ans. No. A taxable person opting to pay tax under the composition scheme is out of the credit chain. He cannot take credit on his input supplies.

Q.26 Can a registered person, who purchases goods from a taxable person paying tax under the composition scheme, take credit on purchases made from the composition dealer?

Ans. No.

Q.27 Can a person paying tax under the composition scheme issue a tax invoice under GST?

Ans. No.

Q.28 Is monthly return required to be filed by the person opting to pay tax under the composition scheme?

Ans. No. Such persons need to file quarterly returns in Form GSTR-4. The GSTR-4 needs to be filed electronically on the common portal by the 18th day of the month succeeding the quarter relating to the supplies.

Q.29 What are the basic information that need to be furnished in GSTR 4?

Ans. It should contain details of turnover in the State or Union territory, inward supplies of goods or services or both and tax payable. The basic information that need to be furnished in FORM GSTR-4 includes aggregate turnover, details of inward supplies including supplies on which tax is to be paid on reverse charge, tax on outward supplies made, Statement of Advances etc.

Serial 4A of Table 4 requires the composition dealer to furnish details of inward supplies received from a registered supplier (other than supplies attracting reverse charge). It has been prescribed, vide notification No. 30/2018- Central tax dated 30.10.2018, that the information in this Table is not required to be furnished.

Q.30 How to fill the GSTR-4 form?

Ans. GSTR 4 offline utility, for preparation and filing of Return by composition dealer is also available in download section of the GST Portal.

Facility to provide details of amendment, in Form GSTR 4, is also available to composition taxpayers. They can now file amendment details in various tables of Form GSTR 4, like in Table 5A ( of supply), 5C ( of debit/ credit notes), 7 ( of tax on outward supply made) & 8 (II) ( of advance of reverse charge or advances for which invoice is received in current period).

Q.31 How should a person who opts in or opts out of composition scheme file returns?

Ans. Composition tax payers have to file quarterly return and Normal tax payers have to file monthly returns in GST Regime. For the taxpayers who have opted in to composition scheme and taxpayers who have opted out from the composition scheme as normal tax payer, provision to file both monthly/quarterly returns (in the interim period), has been enabled on the GST Portal.

Q.32 A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition dealer have to pay GST under reverse charge? If yes, in what manner?

Ans. No. The requirement to pay GST on reverse charge basis under section 9(4) of the CGST Act has been removed wef 13.10.2017 till 30.09.2019.

Q.33 What is the form in which an intimation for payment of tax under composition scheme needs to be made by the taxable person?

Ans. The intimation is to be made electronically in form GST CMP 01.

Q.34 A person registered under existing law (Central Excise/Service Tax/VAT) and who has been granted registration on a provisional basis wants to opt for composition scheme. How and when can he do that?

Ans. Such a person has to electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf.

Q.35 What if such persons granted provisional registration, gives an intimation to opt for composition levy after the appointed date?

Ans. In cases where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

Q.36 What are the other compliances which a provisionally registered person opting to pay tax under the composition levy need to make?

Ans. Such persons have to furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within a period of ninety days from the date on which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf.

Q.37 Can a person making application for fresh registration under GST opt for composition levy at the time of making application for registration?

Ans. Yes. Such persons may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

Q.38 Can the option to pay tax under composition levy be exercised at any time of the year?

Ans. No. The option has to be given electronically in FORM GST CMP-02, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised.

Q.39 Can a person who has already obtained registration, opt for payment under composition levy? If so, how?

Ans. Yes. Such persons need to give intimation electronically in Form GST CMP-02. But the same must be done prior to commencement of financial year.

Q.40 What are the compliances from ITC reversal point of view that need to be made by a person opting for composition levy?

Ans. The registered person has to pay an amount equal to the input tax credit in respect of stocks held on the day immediately preceding the date of exercise of option. The ITC on inputs shall be calculated proportionately on the basis of corresponding invoices on which credit had been availed by the registered taxable person on such inputs. In respect of capital goods held in stock the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as 5 years. Assume capital goods have been in use for 4 years, 6 months and 15 days. The useful remaining life in months will be 5 months ignoring the part of the month. If ITC on such capital goods is taken as Credit, ITC attributable to the remaining useful life will be C multiplied by 5/60. This would be the amount payable on capital goods, the payable amount would be calculated by reducing by a prescribed percentage point. The ITC amount shall be determined separately for integrated tax, central tax and state tax / Union territory tax. The payment can be made by debiting electronic credit ledger, if there is sufficient balance in the electronic credit ledger, or by debiting electronic cash ledger. If any balance remains in the electronic credit ledger, it would lapse.

Such persons also has to furnish the statement in FORM GST ITC-03 which is a declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under Section 18(4) of GST Act, within a period of sixty days from the commencement of the relevant financial year.

Q.41 In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state?

Ans. No. Any intimation under sub-rule (1) or sub-rule (3) of Rule 3 of the CGST Rules, 2017 in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.

Q.42 What is the effective date of composition levy? Ans. There can be three situations:

Situation Effective date of
composition levy
Persons who have been granted provisional
registration and who opt for composition levy (Intimation is filed under Rule 3(1))
The appointed date i.e 1st July, 2017
Persons opting for composition levy at the time of making application for new registration in the same registration application itself (The intimation under Rule 3(2)) Effective date of registration; Intimation
shall be considered only after the grant of registration and his
option to pay tax under section 10 shall be effective from the effective date of
registration.
Persons opting for composition after obtaining registration (The intimation is filed under Rule 3(3)) The beginning of the financial year

Q.43 What are the conditions and restrictions subject to which a person is allowed to avail of composition levy?

Ans. The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-

(a) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;

(c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9 (such a requirement has been removed wef 13.10.2017 as mentioned in answer to Question No. 16 above);

(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both (such a requirement has been removed wef 13.10.2017 as mentioned in answer to Question No. 16 above);

(e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2) of section 10, during the preceding financial year;

(f) he shall mention the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill of supply issued by him; and

(g) he shall mention the words “composition taxable person” on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business.

Q.44 What is the validity of composition levy?

Ans. The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under the Composition Rules.

Q.45 Can a person paying tax under composition levy, withdraw voluntarily from the scheme? If so, how?

Ans. Yes. The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.

Every person who has filed an application for, may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn, within a period of thirty days from the date from which the option is withdrawn.

Q.46 What action can be taken by the proper officer for contravention of any provisions of composition levy and how?

Ans. Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay tax under section 10 shall not be denied.

The registered person shall submit reply in FORM GST CMP-06. Upon receipt of the reply to the show cause notice issued, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be.

Q.47 In case the option to pay tax under composition levy is denied by the proper officer, can the person avail ITC on stock after denial?

Ans. Yes. Every person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07, may electronically furnish at the common portal, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is denied, within a period of thirty days from the date of the order passed in FORM GST CMP-07.

Q.48 Will withdrawal intimation in any one place be applicable to all places of business?

Ans. Any intimation or application for withdrawal in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number (PAN).

1 Order No. 01/2017-Central Tax dated 13.10.2017

Source- FAQs on Goods and Services Tax (GST) updated as on 01.01.2018

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.

GST FAQs on Offences & Penalties, Prosecution & Compounding

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.
26.
27.

More Under Goods and Services Tax

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