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GST Knowledge Centre

Your Trusted Legal & Taxation Partner Since 2012

Overview of GST

  1. What is Goods and Services Tax (GST)
  2. What exactly is the concept of destination based tax on consumption
  3. Which of the existing taxes are proposed to be subsumed under GST
  4. What principles were adopted for subsuming the above taxes under GST
  5. What will be the status in respect of taxation of above commodities after introduction of GST
  6. What will be status of Tobacco and Tobacco products under the GST regime
  7. What type of GST is proposed to be implemented
  8. Why is Dual GST required
  9. Which authority will levy and administer GST
  10. Why was the Constitution of India amended recently in the context of GST
  11. How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)
  12. What are the benefits which the Country will accrue from GST
  13. What is IGST
  14. Who will decide rates for levy of GST
  15. What would be the role of GST Council
  16. What is the guiding principle of GST Council
  17. How will decisions be taken by GST Council
  18. Who is liable to pay GST under the proposed GST regime
  19. What are the benefits available to small tax payers under the GST regime
  20. How will the goods and services be classified under GST regime
  21. How will imports be taxed under GST
  22. How will Exports be treated under GST
  23. What is the scope of composition scheme under GST
  24. Whether t h e composition scheme w i l l be optional or compulsory
  25. What is GSTN and its role in the GST regime
  26. How are the disputes going to be resolved under the GST regime
  27. What is the purpose of Compliance rating mechanism
  28. Whether actionable claims liable to GST
  29. Whether transaction in securities be taxable in GST
  30. What is the concept of Information Return
  31. Different companies have different types of accounting software packages and no specific format are mandated for keeping records. How will department be able to read into these complex software
  32. Is there any provision in GST for tax treatment of goods returned by the recipient
  33. What is Anti-Profiteering measure

Registration

  1. What is advantage of taking registration in GST
  2. Can a person without GST registration claim ITC and collect tax
  3. What will be the effective date of GST registration
  4. Who are the persons liable to take a Registration under the GST Law
  5. What is aggregate turnover
  6. Which are the cases in which registration is compulsory
  7. What is the time limit for taking a Registration under GST
  8. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
  9. Whether a person having multiple business verticals in a state can obtain for different registrations?
  10. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
  11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
  12. Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
  13. Whether the proper officer can reject an Application for Registration?
  14. Whether the Registration granted to any person is permanent?
  15. Is it necessary for the UN bodies to get registration under GST?
  16. What is the responsibility of the taxable person supplying to UN bodies?
  17. Is it necessary for the Govt. Organization to get registration?
  18. Who is a Casual Taxable Person?
  19. Who is a Non-resident Taxable Person?
  20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
  21. Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
  22. Whether Amendments to the Registration Certificate is permissible?
  23. Whether Cancellation of Registration Certificate is permissible?
  24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
  25. Can the proper Officer Cancel the Registration on his own?
  26. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
  27. Is there an option to take centralized registration for services under GST Law?
  28. Who is an Input Service Distributor?
  29. Will ISD be required to be separately registered other than the existing tax payer registration?
  30. Can a tax payer have multiple ISDs?
  31. What could be the liabilities (in so far as registration is concerned) on transfer of a business?
  32. Whether the job worker will have to be compulsorily registered?
  33. At the time of registration will the asses see have to declare all his places of business?
  34. Is there any facility for digital signature in the GSTN registration?
  35. What will be the time limit for the decision on the on line registration application?
  36. What will be the time of response by the applicant if any query is raised in the online application?
  37. What is the process of refusal of registration?
  38. Can cancellation of registration order be revoked?
  39. Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
  40. What is the difference between casual and non-resident taxable persons?