Q. Is it compulsory for a taxpayer to file return by himself?
Q. If a return has been filed, how can it be revised if some changes are required to be made?
Q. Is an Annual Return and a Final Return one and the same?
Q. Whether the description of each item in the invoice will have to be uploaded?
Q. Is the scanned copy of invoices to be uploaded along with GSTR-1?
Q. Can all liabilities be paid with ITC that has been granted provisionally?
Q. Can a registered person receive ITC for products or services used in the construction of a structure for commercial use?
Q. Various factors might cause things to be lost or damaged at times. Can a person claim ITC for these items in full?
Q. When goods are sent to someone who is not a taxable person ('bill to'-'ship to' scenarios), who will receive the ITC?
Q. How would a registered person be eligible to ITC if goods for an invoice are received in lots or installments?
Q. Is credit of all input tax charged on supply of goods or services allowed under GST?
Q. Does input tax include tax (CGST/IGST/SGST) paid on input goods, input services and capital goods?
Q. Can GST paid on reverse charge basis be considered as input tax?
Q. Is every e-commerce operator required to collect tax on behalf of actual supplier?
Q. What is meant by “net value of taxable supplies”?
Q. Is it mandatory for e-commerce operator to obtain registration?
Q. What is a CIN and what is its relevance?
Q. What is a CPIN?
Q. Is there a validity period of challan?
Q. Can a challan generated online be modified?
Q. Can a tax payer generate challan in multiple sittings?
Q. What is an ITC Ledger?
Q. What is a Cash Ledger?
Q. What is a tax liability register?
Q. What are E-Ledgers?
Q. What happens if the taxable person files the return but does not make payment of tax?
Q. Are self-supplies taxable under GST?
Q. What is the taxable event under GST?
Q. Will there be any communication regarding the disposal of the application?
Q. What will be the time limit for the decision on the on line registration application?
Q. Is there any facility for digital signature in the GSTN registration?
Q. Whether the Registration granted to any person is permanent?
Q. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Q. What will be the effective date of registration?
Q. Can someone who has not registered for GST still claim ITC and collect tax?
Q. Can composition tax be collected from customers?
Q. Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit?
Q. Can a person who is registered under the composition scheme claim an input tax credit?
Q. What will be the implications in case of receipt of supply from unregistered persons?
Q. Is the reverse charge mechanism applicable only to services?
Q. What is meant by Reverse Charge?
Q. What is meant by Reverse Charge?
Q. How will Exports be treated under GST?
Q. Which goods/sectors are out of the purview of GST?
Q. Which existing taxes are proposed to be absorbed by GST?
Q. What is the Goods and Services Tax (GST)?
Q. Define the term Composite Supply under CGST/SGST/UTGST Act.
Q. Define the term Mixed Supply under CGST/SGST/UTGST Act.
Q. Define the term “Time of Supply”.
Q. What is the prescribed time limit to issue invoice in case of supply of services as per section 31 of CGST/SGST Act?
Q. What is the prescribed time limit to issue invoice in case of continuous supply of goods as per section 31 of CGST/SGST Act?
Q. Define the terms “Input Tax” and “Input Tax Credit”.
Q. Can a recipient avail Input Tax Credit without payment of consideration for the goods & services received?
Q. What happens if the recipient fails to discharge the consideration within 180 days of invoice date? Will he be eligible to reclaim the input tax credit after payment of consideration?
Q. What is Goods and Services Tax and how is it levied?
Q. GST is often defined as “Destination-based tax”. What does this term mean?
Q. What items are exempted from GST or kept outside the purview of GST?
Q. When is IGST levied on supply of goods and/or services?
Q. What is CGST/SGST levied on supply goods and/or services?
Q. What is e-way bill? How can a person generate e-way bill?
Q. Can a person cancel the e-way bill if goods are not being transported after generation of such e-way bill?
Q. Can a person make changes to the e-way bill? If yes, how many times can such changes be made?
Q. Is it possible to extend the validity of an e-way bill generated in FORM EWB – 01?
Q. What is EBN? Who is responsible for allotting EBN?
Q. What is Composition Levy scheme?
Q. Explain the term Casual Taxpayer Person as per the provisions of GST law and define the process to obtain GST registration as a Casual Taxable Person.
Q. Suppose a taxpayer is having business operations in multiple states/union territories. Is he required to obtain GST registration in all the states, or he can operate under a single registration?
Q. Suppose a taxpayer is having two business units within the same state/UT. One unit is in Special Economic Zone (SEZ) while the other is located outside the SEZ unit but within the same state. Is the taxpayer required to obtain separate GSTIN for these business units or a single GSTIN is sufficient for the purposes of GST law?
Q. Explain the term “Input Service Distributors” as per the provisions of GST law. Is an ISD required to obtain a separate GSTIN from the existing GSTIN within the same state?
Q. Define the term “Supply” as defined under the GST law and explain the scope of supply.
Q. How is import of goods treated under GST law?
Q. Explain the term “supply made in course or furtherance of business”.
Q. Suppose a supplier transfers an item from his stock in trade for personal use. Will this transfer constitute as supply as per GST law?
Q. Define the term Zero Rated Supply as per GST law.
Q. Explain the situations wherein Import of Service without consideration become taxable under GST.
Q. Discuss the compliances relating to ITC if goods are lost by fire, or distributed as samples, or transferred for personal use.
Q. Is there any provision in the GST Act that allows refund of balance of ITC at the end of financial year?
Q. Is there any time limit for claiming refunds of Input Tax Credit under the applicable provisions of GST law?
Q. What is meant by Exempt Supplies?
Q. What is meant by Zero Rated Supplies?
Q. What is Importer-Exporter Code (IEC)? Discuss the impacts of GST law on the IEC.