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
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
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
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
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
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
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
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
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
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’,...
