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GST Advance-Ruling

Advance Ruling

Q 1. What is the meaning of Advance Ruling? Ans. As per section 94 of Model CGST/SGST Law, ‘advance ruling’ means a written decision provided...
Appeals,-Review-and-Revision-in-GST

Appeals, Review and Revision in GST

Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal? Ans. Yes. Any person aggrieved by...
Assessment-and-Audit

Assessment and Audit

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...
Concept-of-Input-Service-Distributor-in-GST

Concept of Input Service Distributor in GST

Q 1. What is Input Service Distributor (ISD)? Ans. As per Section 2(56) of MGL, ISD means an office of the supplier of goods and...
demands-and-recovery

Demands and Recovery

Q 1. Which is the applicable section for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or...
Electronic-Commerce

Electronic Commerce

Q 1. What is e-commerce? Ans. Section 43B(d) of the MGL defines an Electronic Commerce to mean the supply or receipt of goods and/ or...
Frontend-Business-Process-on-GST-Portal

Frontend Business Process on GST Portal

Q 1. What is GSTN? Ans. Goods and Services Tax Network (GSTN) is a nonprofit non-government company, which will provide shared IT infrastructure and service...
GST-Payment-of-Tax

GST Payment of Tax

Q 1. What are the Payments to be made in GST regime? Ans. In the GST regime, for any intra-state supply, taxes to be paid...
Input-Tax-Credit

Input Tax Credit

Q 1. What is input tax? Ans. “Input tax” has been defined in section 2 (57) of the MGL and section 2 (1) (d) of...
Inspection,-Search,-Seizure-and-Arrest

Inspection, Search, Seizure and Arrest

Q 1. What is the meaning of the term “Search”? Ans. As per law dictionary and as noted in different judicial pronouncements, the term ‘search’,...

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