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FAQs on GST: EximGuru.com



CENTRAL BOARD OF EXCISE & CUSTOMS
NEW DELHI

FREQUENTLY ASKED QUESTIONS
(FAQs)
ON
GOODS AND SERVICES TAX (GST)

2nd Edition. 31st March, 2017

FOREWORD

The compilation of frequently asked questions on GST brought out by the apex training institute under the Central Board of Excise & Customs (CBEC) the National Academy of Customs, Excise & Narcotics (NACEN), has been extremely well received. These GST FAQs were released on 21st September, 2016 by the Hon’ble Finance Minister and were based on the Model GST Law as on June, 2016. The GST FAQs were translated in many regional languages to ensure dissemination across the country.

A number of significant developments have taken place since the first edition was released. As of now the draft laws of CGST, SGST, IGST, UTGST and Compensation cess along with a host of rules have been approved by GST Council. The Central bills have been introduced in the Parliament; legislation relating to States will be passed by the respective state assemblies. As promised at the time of bringing the first edition, a second edition of the FAQs has been prepared by NACEN based on the aforesaid bills introduced in the Parliament. I congratulate DG, NACEN and his team for the efforts made and am sure that these will go a long way in disseminating knowledge and awareness on GST amongst the Tax officials, Trade and Public.

Najib Shah
Chairman, CBEC

  1. FAQs on GST - Overview of Goods and Services Tax(GST)

  2. FAQs on GST - Levy of and Exemption fromTax

  3. FAQs on GST - Registration in GST

  4. FAQs on GST - Meaning and Scope of Supply

  5. FAQs on GST - Time of Supply

  6. FAQs on GST - Valuation in GST

  7. FAQs on GST - Payment of Tax

  8. FAQs on GST - Electronic Commerce

  9. FAQs on GST - Job Work

  10. FAQs on GST - Input Tax Credit

  11. FAQs on GST - Concept of Input Service Distributor in GST

  12. FAQs on GST - Returns Process and matching of Input Tax Credit

  13. FAQs on GST - Assessment and Audit

  14. FAQs on GST - Refunds

  15. FAQs on GST - Demands and Recovery

  16. FAQs on GST - Appeals, Review and Revision in GST

  17. FAQs on GST - Advance Ruling

  18. FAQs on GST - Settlement Commission [Omitted]

  19. FAQs on GST - Inspection, Search, Seizure and Arrest

  20. FAQs on GST - Offences, Penalties, Prosecution and Compounding

  21. FAQs on GST - Overview of the IGST Act

  22. FAQs on GST - Place of Supply ofGoodsand Service

  23. FAQs on GST - GSTN and Frontend Business Process on GST Portal

  24. FAQs on GST - Transitional Provisions



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What is New?

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Circular No. 37/2018-Customs
Cases where IGST refund have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical

Date: 09-10-2018
Notification No. 53/2018 – Central Tax
Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Date: 09-10-2018
Notification No. 54/2018 – Central Tax
Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).

Date: 09-10-2018
Notification No. 53/2018 – Central Tax
Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.



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