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FAQ

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FAQs on Goods and Service Tax: 3 Edition 15 December 2018

FAQs on Goods and Service Tax: 3 Edition 15 December 2018

1. Overview of GST

2. Levy of and Exemption from Tax

2.1. Composition Levy

3. Registration

3.1. Amendment of Registration

3.2. Cancellation of Registration

4. Meaning and Scope of Supply

5. Time of Supply

6. Valuation in GST

7. GST Payment of Tax

7.1. TDS Scheme

8. Electronic Commerce and Tax Collected at Source

9. Job Work

10. Input Tax Credit

11. Concept of Input Service Distributor in GST

12. Returns Process

12.1. New Returns

13. Assessment and Audit

13.1. Invoice, Credit and Debit Note

13.2. Accounts and Records under GST

13.3. E Way Bill

14. Refunds

14.1. Refunds by UINs

15. Demands and Recovery

16. Appeals/Revision

17. Advance Ruling

18. Inspection, Search, Seizure and Arrest

19. Offences, Penalties, Prosecution and Compounding

20. Overview of the IGST

21. Exports and Imports

21.1. Exports

21.2. Export of Services

21.3. Duty Drawback Scheme

21.4. Special Economic Zone

21.5. Export Oriented Units

21.6. Imports

22. Place of Supply of Goods and Service

22.1. Place of Supply of Goods

22.2. Place of Supply of Services (Location of supplier as well as are in India)

22.3. Place of Supply of Services (Location of supplier or recipient is outside India)

23. GSTN and Frontend Business Process on GST Portal

24. Transitional Provisions

25. Anti-profiteering provisions

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