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...

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...

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...

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...

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

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...

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...

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...

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...

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’,...