FAQ on GST

FAQ's on GST, List of all FAQ's as per GST Act 2017. With the objective of supporting Nation in implementation of GST, AglaTax is undertaking several initiatives from time to time to help taxpayers in understanding law and help in suitable compliance. In this series here we are providing various question and answers for all the main topics of GST Act. For publication of these faq's our aims at bringing comprehensive coverage of the GST Acts in question answer format as an easy & lucid way to understand the law. Now check all FAQ's from below...

Goods and Services Tax GST implemented in India from 1st July, 2017 is bringing uniformity in the Indian market along with a shift from multiple levy on goods and services to single levy. In the first three months of implementation, though industries are facing teething problems while working on the GSTN portal, Government is working on the same to resolve the issues and giving relaxation in due dates for filing returns in order to avoid difficulties and providing sufficient time to understand procedures under GST regime to execute effectively.

FAQ's on GST

  1. FAQ’s on Scope of supply (Section 7)
  2. FAQ’s on Tax liability on composite and mixed supplies (Section 8)
  3. FAQ’s on Levy and Collection (Section 9)
  4. FAQ’s on Reverse Charge
  5. FAQ’s on Composition levy (Section 10)
  6. FAQ’s on Power to grant exemption from tax (Section 11)
  7. FAQ’s on Exemptions on Supply of Goods
  8. FAQ’s on Exemptions on Supply of Services
  9. FAQ’s on Time of supply of goods (Section 12)
  10. FAQ’s on Time of supply of services (Section 13)
  11. FAQ’s on Change in Rate of Tax in respect of supply of goods or services (Section 14)
  12. FAQ’s on Value of taxable supply (Section 15) 
  13. FAQ’s on Eligibility and Conditions for taking Input Tax credit (Section 16)
  14. FAQ’s on Apportionment of credit and blocked creditedits (Section 17) 
  15. FAQ’s on Availability of credit in special circumstances (Section 18) 
  16. FAQ’s on Taking input tax credit in respect of inputs and capital goods sent for job work (Section 19) 
  17. FAQ’s on Manner of distribution of credit by the Input service distributor (Section 20) 
  18. FAQ’s on Manner of Recovery of credit distributed in excess (Section 21)
  19. FAQ’s on Registration (Section 22 to 30) 
  20. FAQ’s on Tax Invoice, credit and Debit Notes (Section 31 – Section 34) 
  21. FAQ’s on Accounts and other records (Section 35) 
  22. FAQ’s on Period of retention of accounts (Section 36) 
  23. FAQ’s on Returns (Section 37 To 48) 
  24. FAQ’s on Payment of tax, interest, penalty and other amounts (Section 49) 
  25. FAQ’s on Interest on delayed payment of tax (Section 50) 
  26. FAQ’s on Tax deduction at source (Section 51) 
  27. FAQ’s on Electronic Commerce – Collection of tax at source (Section52) 
  28. FAQ’s on Transfer of Input Tax credit (Section 53) 
  29. FAQ’s on Refund of tax (Section 54) 
  30. FAQ’s on Refund in certain cases (Section 55
  31. FAQ’s on Interest on delayed refunds (Section 56)
  32. FAQ’s on Consumer welfare fund (Section 57)
  33. FAQ’s on Utilisation of fund (Section 58) 
  34. FAQ’s on Provisional Assessment (Section 60) 
  35. FAQ’s on Scrutiny of Returns (Section 61) 
  36. FAQ’s on Assessment of non-filers of returns (Section 62) 
  37. FAQ’s on Assessment of unregistered persons (Section 63) 
  38. FAQ’s on Summary assessment in certain special cases (Section 64) 
  39. FAQ’s on Audit by Tax Authorities (Section 65) 
  40. FAQ’s on Special Audit (Section 66) 
  41. FAQ’s on Power of inspection, search and seizure (Section 67) 
  42. FAQ’s on Inspection of goods in movement (Section 68) 
  43. FAQ’s on Power to arrest (Section 69) 
  44. FAQ’s on Power to summon persons to give evidence and produce documents (Section 70) 
  45. FAQ’s on Access to business premises (Section 71) 
  46. FAQ’s on Officers required to assist proper officers (Section 72) 
  47. FAQ’s on Demands and Recovery 
  48. FAQ’s on General provisions relating to determination of tax (Section 75)
  49. FAQ’s on Tax collected but not paid to Government (Section 76) 
  50. FAQ’s on Tax wrongfully collected and paid to Central Government or State Government (Section 77) 
  51. FAQ’s on Initiation of recovery proceedings (Section 78)
  52. FAQ’s on Recovery of tax (Section 79)
  53. FAQ’s on Payment of tax and other amount in installments (Section 80) 
  54. FAQ’s on Transfer of property to be void in certain cases (Section 81) 
  55. FAQ’s on Tax to be first charge on property (Section 82) 
  56. FAQ’s on Provisional attachment to protect the revenue in certain cases (Section 83) 
  57. FAQ’s on Continuation and validation of certain recovery proceedings (Section 84) 
  58. FAQ’s on Liability to pay in certain cases 
  59. FAQ’s on Advance Ruling 
  60. FAQ’s on Appeals to Appellate Authority (Section 107) 
  61. FAQ’s on Revisional Powers of Chief Commissioner or Commissioner (Section 108) 
  62. FAQ’s on Constitution of Appellate Tribunal (Section 109) 
  63. FAQ’s on Qualification, appointment & condition of service of the President and the members of the Tribunal (Section 110) 
  64. FAQ’s on Procedure before Appellate Tribunal (Section 111) 
  65. FAQ’s on Appeals to the Appellate Tribunal (Section 112) 
  66. FAQ’s on Orders of Appellate Tribunal (Section 113-116) 
  67. FAQ’s on Appeal to the High Court (Section 117) 
  68. FAQ’s on Appeal to Supreme Court (Section 118) 
  69. FAQ’s on Sums due to be paid notwithstanding appeal, etc. (Section 119)
  70. FAQ’s on Non appealable decision and orders (Section- 121) 
  71. FAQ’s on Penalty for certain offences (Section 122)
  72. FAQ’s on Penalty for failure to furnish information or failure to furnish statistics (Section 123 and 124)
  73. FAQ’s on General disciplines related to penalty, General Penalty and Waiver of penalty (Section 125-128) 
  74. FAQ’s on Detention, seizure and release of goods and conveyances in transit (Section 129) 
  75. FAQ’s on Confiscation of goods and/or conveyances and levy of penalty (Section 130) 
  76. FAQ’s on Punishment for Certain Offences (Section 132 – 133)
  77. FAQ’s on Cognizance of offences, Presumption of culpable mental state
  78. FAQ’s on Offences by Companies (Section 137)
  79. FAQ’s on Compounding of offences (Section-138)
  80. FAQ’s on Migration of Existing Tax Payers (Section 139)
  81. FAQ’s on Transitional Arrangements For Input Tax Credit (Section 140)
  82. FAQ’s on Transitional Provisions Relating To Job Work (Section 141)
  83. FAQ’s on Miscellaneous Transitional Provisions (Section 142)
  84. FAQ’s on Job Work procedure (Section 143)
  85. FAQ’s on Presumption as to documents in certain cases (Section 144)
  86. FAQ’s on Admissibility of micro films, facsimile copies of documents
  87. FAQ’s on Common Portal (Section 146)
  88. FAQ’s on Deemed Exports (Section 147)
  89. FAQ’s on Special Procedure for Certain Processes (Section 148)
  90. FAQ’s on Goods and Service Tax Compliance Rating (Section 149)
  91. FAQ’s on Obligation to furnish information return (Section 150)
  92. FAQ’s on Power to collect statistics (Section 151)
  93. FAQ’s on Bar on disclosure of information (Section 152) 
  94. FAQ’s on Taking assistance from an expert (Section 153) 
  95. FAQ’s on Power to take samples (Section 154) 
  96. FAQ’s on Burden of Proof (Section 155) 
  97. FAQ’s on Persons deemed to be public servants (Section 156) 
  98. FAQ’s on Protection for action taken under this Act (Section 157) 
  99. FAQ’s on Disclosure of information by a public servant (Section 158) 
  100. FAQ’s on Publication of information in respect of persons in certain cases (Section 159) 
  101. FAQ’s on Assessment proceedings, etc., not to be invalid on certain grounds (Section 160)
  102. FAQ’s on Rectification of errors apparent on the face of the record (Section 161)
  103. FAQ’s on Bar on jurisdiction of Civil Courts (Section 162)
  104. FAQ’s on Levy of fee (Section 163)
  105. FAQ’s on Power of Government to make rules (Section 164) 
  106. FAQ’s on Power to make regulations (Section 165)
  107. FAQ’s on Laying of Rules, Regulations and Notifications (Section 166)
  108. FAQ’s on Delegation powers (Section 167)
  109. FAQ’s on Power to issue instructions or directions (Section 168)
  110. FAQ’s on Service of Notice in certain circumstances (Section 169)
  111. FAQ’s on Rounding off of Tax (Section 170)
  112. FAQ’s on Anti-Profiteering Measure (Section 171)
  113. FAQ’s on Removal of Difficulties (Section 172)
  114. FAQ’s on Repeal and saving (Section 174)
  115. FAQ’s on Levy and Collection of Tax
  116. FAQ’s on Determination of Nature of Supply
  117. FAQ’s on Place of Supply of Goods or Services or Both
  118. FAQ’s on Refund of Integrated Tax to International Tourist
  119. FAQ’s on Zero Rated Supply
  120. FAQ’s on Apportionment of Tax and Settlement of Funds
  121. FAQ’s on Miscellaneous
  122. FAQ’s on E-way Bill