ay Singavi Vaibhav

Dr. Kinnarry
Singavi
Nishesh S.Thakkar Dr. AshokWag agh
Vilekar Dr.
Kiran Gajjar Jayesh K. Rana
Bharat Patel Sameer Naik
Pankaj D. Pandagale

ndirect lax
(Introduction of Goods
and Service Tax)
M.Com. Semester-IV
(Assessment Year 2021-22)
LDSCLTB

27466
343.5405 SIN

SHETH
PUBLISHERS PVT. LTD.
 Late Vijay
Dr. Kinnarry Singavi Vaibhav Singavi
Thakkar Dr.
Nishesh s. Vilekar Ashok Wagh
Dr. Jayosh K. Rana
Kiran Gajjar
Samoor Nalk
Bharat Patel Pankaj
D. Pandagale

ndirect lax
(Introduction of Goods and Service Tax)
M.Com. Semester-IV
(Assessment Year 2021-22)
LDSCLIB

27466
343.5405 SIN

SHETH
PUBLISHERS PVT. LTD.
 MODULES AT A GLANCE
Modules
Sr. No. Tax
Overview ol goods and Service No. ot1.ectares
Registration under GST wws
2
Collection of Tax under Integrated G0ods and Services
3 2017
Tax Act,

Placc of supply ot goods or services or both ttndor tegrated

Goods and Services Tax Act,
2017 |
10

5. P'ayment of GST
10
Total
60
Modules / Units
Sr. No. Service Tax
1. Overview of Goods and
Introduction and Meaning of GST and IGST.
Scope of GST.
GST.
Present/ old Tax Structure v/s.
GST in Other Countries.
under GST.
Existing taxes proposed to be subsumed
Principles adopted for subsuming the taxes.
Dual GST.
Bencfits of GST.
GST Council.
GST regime.
GST Network (GSTN) and
Integrated Goods and Services Tax Act, 2017:Titleand Definitions, Administrati n.
2. Registration Under GST
Rules and Procedure of Registration.
Special provisions relating to casual taxable person and non-resident taxable person
Amendment of registration.
Cancellation of Registration.
Revocation of Cancellation of Registration.
Tax Act, 2017
3. Collection of Tax under Integrated Goods and Services
Sec. 5 and Sec. 6.
under Integrated Goods and
4. Place of Supply of Goods or Services or both
Services Tax Act, 2017
Sec. 10 and Sec. 12.
5. Payment of GST
Introduction
Time of GST Payment
How to make Payment
Challan Generation & CPIN
TDS&TCS
April
OTE:
Statute Rules in force and relevant Standards in jorce u
Cle vant Law
Academic Year is applicable Jor
ensu u
mealalely preceding commencement of
fier relevant year.
 vergiew of Goods and Service Tar

S'R
CHAPTER,

1
Overview of Goods
and Service Taax

B CHAPTER OUTLINE
Sr. No.
Synopsis | Page No.
1.1 Direct Tax and Indirect Tax
1.2 Main features of Indirect
Tax
1.3 Difference Between Direct Tax
And Indirect Tax
1.4 Advantages / Merits of Indirect Taxes
1.5 Disadvantages / Demerits of Indirect
Taxes
1.6 Sources and Authority of Taxes in India (Article
246 of the Indian Constitution)
1.7 Introduction to GST
1.8 Genesis of GST
4
1.9 Need for GST
1.10 Power to Tax GST (Constitutional Provision)
L.11 Meaning and Definition of GST
1.12 Benefits of GST
1.13 Dual GST Model 8

1.14 Tax Subsumed and not Subsumed under GST 9

1.1S Relevant Definitions 10

1.16 Extent and Commencement of GST

1.17 Features of GST 13

1.18 GST Council and GST Network 5

1.19 Goods and Services Tax Network 7

1.20 GST in Other Countries 20

20
I.Z1 Exercise
20
|1.21.1 Theory Questions
20
1.21.2 Wrile Short Notes
20
1.21.3 Deline
 Indirret Tar (Introuhretion
of GST) (M
INDIRECT TAX Com.j
TAX AND
Govenme. (Seey
1.1 DIRECT wlhich is Levicd by the ment / Authority
Tax is a charge which is ma
nancdatory to pay on a product.
to the government
Basically it is thhe arnount of f.
nctivity,
public eapenditnurcs. In short taxes
are the source so that it a
various basically oftwo tyypes:
The taxes are
Direct Tax
of 1ax where the incidence and impact of the taxation
Direct tax is a tyTe tlhe burden can't be shifted by by the fall on the
words taxpayer to somcone
eniity. So, in simple Gift tax atne
Corporation tax, Property tax and else. Exarmpie
are: Income tax,
Tax
2. Indirect af
ot ax incidence ana
tax where the incidence and imna
impact
is a type tavor of taxation does
Indirect tax
person/entity. The impactt and
and incidence of Indirect
inaireCt taxes are on ditferent not fall on
same produ
of the products and services persons/entitie
tax has the etect of raising the price of cram on which they
Indirect excise, service tax and GST are hey ate
imposed. Customs duty, central
TAX
FEATURES OF INDIRECT
1.2 MAIN everyone from poor to
Pervasive : This kind of tax system brings rich under the tax bra
1.
purchasing candy comes under the purview of tax
Even a child
Government levies nign tax fate on luxury/sin goods like tobacca
Diffcrent tax rates
2. Iugury cars etc and zero/nil tax on essenal goods like books , vegetables, fruits ete
F Tax Burden Tax burden gets snnea irom one person to another and is borno eby
3.
consumer.
the ultimate Services.
on the Goods &
4. It is imposed/levied services.
It leads to increase
in prices of the goods &
INDIRECT
TAX
5.
DIFFERENCE BETWEEN DIRECT TAX AND
1.3 indirect taxes.
classical understanding of direct and
Let us first go for the
A. Direct Tax imposing entinr
is paid directly by an inaiviaual or organization to an like
1. Direct tax
government which means that if vou oa
on the ability-to-pay principle,
Direct Taxes are based
2 also more.
more, your rate of tax is of a nation
purpose of Direct Tax is to redistribute the wealth
3. The person or entity
Direct taxes cannot be
shifted on to a different
the tax is levied is responsible for the
individual or organization upon which
The payment.
fulfillment of the full tax ability of the taxpayer
considered to be progressive tax since you tax depending upon the
5. It is
to pay.
B. Indirect Tax trom one taxpayer to another
i.e. collected by
tax that
tax is a is shitted
An indirect
1.
borne by another person
one person but actually increases the price of a good or
goods or services, which
on
2. An indirect tax is levied
price.
services
end consumer, by way of a higher retail
The tax is actually paid by the their income.
upon all taxpayers irrespective of
Indirect taxes are levied equally simply increasing
4 price of the tax is compensated for by
on, as the
5 Indirect taxes are passed
or service. rich of poor have to
bear
the overall price of the good all taxpayers whether
regressive tax since
6 t is considered to be a
the same burden.
ADVANTAGES/MERITS OFINDIRECT TAXES
1.4
briefly explained as follows
The merits of indirect taxes are
I. Convenient movements of goods and consua
services. i
on production, sale and to
arect taxes are imposedsellers and traders, but their burden may be shiited
dre imposed on
manufacturers, higher prices, i
taxpavers. Such taxes, in the form of not iee
are the final a service. So taxpayers do sinCe ule
8ods and services whocommodity enjovment of
yOnpurchase of aBesides, money or the
burden of indirect taxes is not completely
relt

l O these taxes.
 sten m the
an prtce
of the ommexlny
they an MK M Snmal anmnints luMa
gtit.
They are àko convnfent tecaie
tivNn tae and at intervals and are
MMM
N vinw of the nt in one lum ani. îhey are
tlt
asa n) sm thum sNvUMment alao, snce the
maufaeters or trades. tas amoNM 3 collect
n
to evado
DimeulttaNeS
nadint have in built safeguuards
mets. ant agahust
t
PONAAYS the seling
te
seaices thave to coltect
piee is netuste of t and cnt
ta evaston. The ndirect tates are paid by
it to the Govenment. ln the case or
înduect indiect taxes. Therefor,
h estde tdhe
taes the ctustomer has no opportunty
Wlde Coverage
Anlike dinxt Asthe imdireet laes have a wicde
ies an' stupNt o coverago, Majority of the proncts
diect taxes The consumers or users of such products and services nave
. Klastie
Some t ne
miv tares are
elastie in
icense it reveues, it increases these taves. Innaure, When governnment fcls it necessany
neemes to the povernment. times of prast
rosperity indirect tases produce huge
5. Universality
Itinvt taNeS ane pad by all classes of people and so they are broad based. P'oor peopie may
ut ot the net ot thm movme tax,
. Intluence on Patterm of Production
but they pay indirect taxes while buying gooxs

By innposng taxes on cenain

commodities or sectors, the an achieve better
alation ot TesounS. Eg. by Inpasing taxes on luxury goods andgovernnien
making them more expenisive,
goverent can aivert resourees from these sectors to the
sector producing necessary' goOus.
7. May not alfect motivation to work
and save
The imdirect taves may not affect the
motivation to work and to save. Since, most ot the
îndirect taNes are not progressive in nature, individuals
may not mind to pay them. In other wos,
indinct taES ad Feneraly' regreSive in nature. Therefore, indivicduals would not be demotivated to
work and to save, wthich may inease investment.
S. Social Wclfare
The imaint taxes promote social welfare. The amount collected by way of taxes is uilized by
the govemment tor social welfare activities, including education, health and family
weltare.
Sevondly. very high tanes are inposed on the consumption of harmful products such as
alcoholie
pnxiucts, tobacoo procducts, and such other products. So it is not only to check their consumption
but also enables the Govermment to collect substantial revenue in this manner.
9. Flexibility and Buoyaney
The indint taes are more tlexible and buoyant. Flevibility is the ability of the tax system to
generate proportionately higher tax revenue with a change in tax base, and buoyancy is a wider
oncept. as it involves the abiliy of the tax system to generate proportionately higher tax revenue
with a change in tax base, as well as tax rates.
1.5 DISADVANTAGES/ DEMERITS OF INDIRECT TAXEs
Although indirect taes have become quite popular in both developed & Under developed
countries alike. they sutier from various demerits, of which the following are important.
1. High Cost of Collection
Indirect taN fails to satisty the principle of economy. The government has to set up claborate
machinery to administer indirect taves. Theretore. cost of tax collection per unit of revenue raised is
generaliy higher in the case of most of the indirect taxes.
2 Increase Income Inequalities
Generally. the indirect taxes are regressive in nature. The rich and the poor have to pay the
same rate of indirect taxes on certain commodities of mass consumption. This may fiurther inerease
ncome disparities anmong the rich and the pOor.
3. Affects Consumption
Indirect tates affects consumption of certain produets. For instance. a high rate of duty on
certain products such as consumer durables may restriet the use of such products. Consumers
belonging to the middle class group may delay their punchases, or they may not buy at all. The
 itien with elaato
de

urketonary me. Phe laN cthagoudon goods and services

nCiee
AOvernment may veduco the tav
ationany NAHANP, th k
Tales

evvaskou
usibiity oftaN irect taes
inlividals may punchaso itens viha a bill,
a bin, and tdhorefore,
tan tde drVArH Wahout

OF TANES IN INDIA (ARTICLE 246 OF TH

AND AUMHORNY
INDIAN
SNIMES
CONSUION)
(Seventd Sehodule)
Areie 2ó anv erand by the Centra Government and the state pove iments,
n
Indla
Taves MdKr tas anr also leviend y the local anhorities such as the Municinalit
S ivevd hn the istitution of India which ocates
Central and the State. An inportn restriction ony
tx?tWPEn tde
eny VartoUS taves
NWEr which sttes that "No tax shall be levied or
cach tax leviecd or collected has be
ahad exeYN dy
tdve?
atlont" Of law, Ttherelore,
etner by tUhe Parliament or the Stntte
hy an aanMYanYnN W, PaNed
Legislature legislate all laws in odin
is dhe dundation and soune ot poVers to
Cittin HOS TNe POwer to legislate various laws from the
u ent, as ued as State LcgIsMtureS
Constitution contains the legislative
4Articde 246 ( Seventh Schedule) of the lndn
Governnment and the State Govemments. It
s (inedadins tanation) of the Unmonvarious subjects:
covering the
tains the fvllowing 3 lists contains the areas m respect of which only the parlament
a List -Central List. t
make laws (ncluding taxation laws).
i. Central Goverament can It contains the areas in respect of which only the State
b) List l-State List. taxation laws).
Legislaur can make laus (including
contains the areas in respect of which both the
c List II1-Concurrent List. t
can make laWS CoNcurrently. It is inportant to
Pariament and the State Legslature
any law relatng to taxation. In other words, there
is
nore that this list does not specitý
list and hence Union and the State have no
no head of taxation under the concurrent
oncurrent power of taxation.
1.7 INTRODUCTION TO GST
1s of July 2017 was a very significant step
The inaducrion of Goods and Services Tax on the and state
reforms in India. By amalgamating a large number of Central
n the feld of indirect tax
in a major way and pave
sngle ta, the aim is to mitigate cascading or double taxation
taes ntoa consunmer point of view, the biggest advantages
tne war tor a dommon national market. From the
ShOud be in tems of a roduction in the overall tax burden on
goods. Introduction of GST will also
Last but not the least,
se indian poducts competitive in the domestic and international markets. to administer.
Tus tar. because of its transparent and self-policing character, would be
easier
1.S GENESIS OF GST m
then Union Finance Minister
e aea oI MOVTNg towards the GST was first mooted by the
as iaget ror 2006-07. Iniially, it was proposed that GST would be introduced froml" Apil,
2010
 ovrgiew of Goois and Servce Tar
impowered Committee
of State
VAT was requested to come Finance Ministers (EC) which had formuareu
up with a roadmap
of officials having representatives of the and structure ifor the GST. Joint rking
aspects or the Gsl States as well as the Centre were examine
and draw up reports specifically on examine various stt u
raw up reports speciically on aspet
exemptions and thresholds, taxation of services and taxation of
inter-State supplies
lies. Based on discussions taxatio
aC released is FIst DISCussion Paper
within and berw efween it and the Central Government, the
(FDP) on GST in November,
f the proposed &dl and had fomed the basis for discussion berween2009. the
This spelt out
Centre and uc o
tnea
1.9 NEED FOR GST
There are vanous taxes that have to be d by
paid at every stage and are dilterentuy co
tate and Central Government and rates differ from one state to another. GST will unuy
Sta vhole
ation and taxes will
v
be divided among Central
and State vernment, which will make it easier to
DIOvide services and gOods acrosSs
country, as no more additional state taxes will be imposed
Why in India, there is a need for GST?
Imposingerveral taxes on goods and services can lead to high cost and ineificient tax
structure wncn can be subject to avoidance of taxes. The need for GST in Indian Taxation System
will add vaue at each stage and will set off the rates both at state and at central level. Introducing
GST, will increase the eticiency of taxation, improve the economic growh and it will bring whoe
nation to one national market.
Following are some of the poinis that can casily explain the need for GST
1. Tax Structure will be Simple: At present, there are huge number of taxes tnat t
consumers have to pay, with GST it willbe single tax payment, which is much easier to understan
wnicn
and pay. For dusiness, accountüng complexities will reduce and will result in less paperwork,
will save both time and money.
tax structure will bring more tax
payers under tne
2. Tax revenue will increase
: Simple

purview of Taxation and in retum it will increase revenue for Govermment

GST will eliminate all other indirect taxes and this will eftectively
3. Competitive pricing:
reduce the tax amount paid by consumers. more and more
4. Boost to exports: If Indian
market will be competitive in pricing, then
will result in more number of
exporters and
foreign players will try to enter the market, which
benefits to Indian Market.
effect of various taxes that are charged
5. Tax Cascading effect: GST will take away cascading as compared to
Product reaches to customers at very high rate
on sale/ production / Purchase. of tax.
and it will reduce burden
manufacturing, so wth GST there will be only one tax
(CONSTITUTIONAL PROVISION)
1.10 POWER TO TAX GST States for the levy of GST
concurrent jurisdiction to the Centre and the
The assignment of about the structure, design and
mechanism to ensure that decisions
required a unique institutional efiective, such a mechanism also needed
GST are taken jointly by the wo. For it to be
operation of
force. levy on manufacture, sale and
to have constitutional
Tax (GST) is a comprehensive tax
The Goods and Services Constitution Amendment
services at a national level. The I01"
consumption of goods and to reconstruct the
Parliament paving the way for the Government Goods & Services
Act,2016 was passed by the regime into a unified tax
structure through a
indirect tax law
presently distributed bills related to GST.
President gave his assent to the 4
Tax Act. In April, 2017 the
1. Central GST Act, 2017
GST Act, 2017
2. The Union Territory
Act, 2017 and
3 The Integrated GST 2017.
(Compensation to States) Act, State governments and
the
The GST financial interest of the Centre and the suitable changes to the
a huge
Since GST involves a historical tax retorm needed to the
distribution of revenue
between them, such four GST bills gave
effect
Constitution Amendment along with the
Constitution. The 101s articles)
the Constitution. (new articles/ amended
hecessary amendments to made in the
Constitution
The important
changes
via this law are -

1 Article 246 (A)

2. Article 269A
 PRR
&Stata l.ls
Article 270A Schedulo Uhiorn steNIStMg artictes
Changes in the
7th
,
anendmeniS n
And other
Inserte
imponant
Artlele 246
(A):
sevces anerd cominert
"exchushvely" ,
Roth Union md states nOW have concurenm powen to
8ntrastate trade nouu comes uner the Juriseliction both
is "exclusively" under certral governmen juriseli
intærstate trnkte mt LoisnitiON. t says that
of
clon,
uthilke
arnd sa; in the contalned
new article inserted anythingg
iclos 246 nand 254, Parlament, ond,
is a
This )Nowithstanding
Legislkature of eve
have power to mak¢ laws with speca
clause (2), the innposcd by the U Union or by such Stato,
tax with respect to goods and services
and services exclusive powver to mako
Parliament has otlh takes placo in tho course of intor-State tr
i) goods, or of servicos,
the supply of
commerce. denotes that in casc of the ter-state trade, the taxu
269A his article
: 7hise
Inserted Article the Governmet oflndia shared betveen the Unlon and
thhat the
cue States
colected by Council. The artice aiso makes t
clear proceeds such collectedu
levied and GST respeCtive sharc shall be assigned i
recommendation of thecoisolicdated fiund fund of liIndia or state but. to thg
creiited to the
not be
centre. tax on supplies in the course of inter-Stat trade
state or () Goods and services Government of lnel
Article 269A- levied and collected by the ns may be provicded by Parli
mai
commerce shall be Union and the States in the
arlianent
by
between the Services Tax Council. lanation.-
rtioned recommendations of the e Goods and .-For the
services, or both in the course of impo into the
law on the ot goods, or of
clause, supply goods, or of services
purposes of this deemed to be supply of
India shall be
teritory of commerce.
inter-State trade or to a State
underder clause (1) shall not form he
amount apportioned
The
i) Consolidated Fund of India. fa
as tax leVied under clause (1) has been uSel na
collected
an amount SuCh amount shall not form of the
i) Where levied by a State under articie 246A,
the tax India. hon
Consolidated Fund of by a State under article 246A has
as tax levied
amount collected amount shall not form nat f the
iv) Where an levied under claUse (1), such
pavment of the tax State.
Consolidated Fund of the principles ior determining the place of sunnlly and
law, formulate the intpr
v)Parliament may, by or both takes place in the course of nter-State
goods, or of services,
when a supply of b nrocidoe
commerce. constilution of a GST council
trade or prouides jor follouuina monh
Article 279-A: ThiS Article GST council will constitute the men ers
Inserted coming nto jorce. The in charge of Revenue or
within sixty days
from this act Union MinIster of State
as chairman of the counciu finance or taxation.
Finance Minister who S in charge of
Union each state
nominated member from articles:
B-
Finance One in existing Article 246A.
Important amendments article 248 is now subject to
Other Parliament under Rajya Sabha,
residuary power of legislation of 2/3rd majority resolution is passed by
The
has been changed so that if respect to GST in national
interest.
Article 249 laws with
will have powers to
make necessary to make laws
related to
Parliament parliament will have powers
the amended so that
Article 250 has been preparation will be
emergency period. on medicinal and toilet
GST during duty
has been amended so that excise
Article 268 subsumed in GST
list and will be in GST
omitted from the state service tax is subsumed trade
been repealed so now related laws for inter-state
Article 268A has GST
to make
would empower the parliament
Article 269
promulgated 2 ordinances- Kashm
commerce. President of India had Jammu and
Subsequently, in July, 2017 the Tax (Extension to
Central Goods and Services hmirt
and Kasnn
Ihe Jammu
Ordinance, 2017 and to
Services Tax (Extension
Goods and
ntegrated
Ordinance, 2017
 Overglew of Goos and Servlce Tar
7
These ordinances extiended the domain
of Central GST Act and the Integrated GST ACTo inE
State of Jammu and Kashmir, wíth effect from
th 8th July, 2017. With this, the State or
become part ofthe GST regime, making GST Jo ias
Barlier, the Goods and Services ruly a "one ation,
nation one tax" regime.
Tax was launched in
2017. Hoever, Decue of the special provisions
the country from the midnight or istuy
extrasteps had to be taken before the State could join
applicable to the State of Jammu and Kasnmt
the GST regime.
On 6th Juy 2017, the State of Jammu and Kashmir
GST had taken the first step towards adopu
the regime itn tne President of India giving
assent to the Constitution (Application to Jan
nd Kashmir) Arnendment Order, 2017. Resultantly, the One Hundred and First Amendment ACt
and
2016 to the onsuruuon ol India that paved the way
for introduction of GST in the country, decan
pplicable to the state oI Jammu and Kashmir also. Following this, on 7th July, 2017, the Jammu
and Kashrmir Goods and services Tax Bil, 2017 was
passed by the State Legislature, empowet
the State to levy State GST on intra-state
supplies with effect from 8th July, 2017.
1.11 MEANING AND DEFINITION OF GST
New Aricle 366(2A) of the Indian Constitution, defines Goods and Service Tax (CST) to mean
a tax on Suppiy of goods or services, or both, except taxes on supply of alcoholic liquor 10r
human consumption. GST is a consumption based tax, i.e. tax will be payable in the State in wnie
goods and services or both are finally consumed. Exports are not taxable, because the pace o
consumption is outside India, Imports are taxable, because the place of consumption is in inala.
1.12 BENEFITS OF GST
A. Make in India
i) Will help to create a unified common national market for India, giving a boast to Forelgn
investment and "Make in India" campaign;
ana
il) Will prevent cascading of taxes as Input Tax Credit will be available acrosS goods
services at every stage of supply;
ii) Harmonization of laws, procedures and rates of tax;
more employment and thus
iv) It will boost export and manufacturing activity, generate
growtn;
increase GDP with gainful employment leading to substantive economic and more
more employment
v)Ulimately it will help in poverty eradication by generating
financial resources; our products
vi) More eggicient neutralization of taxes
especially for exports thereby making
more financial resources; benefit the
investment climate in the country which will naturally
vii) Improve the overall
development in the states; for evasion by eliminating rate
1GST rates will reduce the incentive
vii) Uniform SGST and inter-State sales;
between neighboring States and that between intra and
arbitrage which is expected to reduce
companies is likely to come doen
ix) Average tax burden on turn means more production
lower prices mean more consumption, which in a "Manufacturing
prices and the industries. This will create India as
growth of
there by helping in the
hub
B. Ease of Doing Business
with fewer exemptions; system
) Simple tax regime goveming our indirect tax
multiplicity of taxes that are at present
in
i) Reduction simplification and uniformity: taxes So
keeping for a variety of
-
leading to multiple record
iii) Reduction in
compliance costs No maintaining records;
investment of resources and manpower in as registration, returns,
lesser procedures tor various processes such
automated
iv) Simplified and
etc; interface between
refunds, tax payments, common G51N portal so less public
-

v) All interaction to
be through the
administration; credits to
the tax filed online, input
the taxpayer and
environment of compliance as all retums to be
vi) Will improve trail of transactions;
online, encouraging more paper taxes, uniform
formats of tax
be verified registration or taxpayers, refund of services will lend
procedures for of goods and
vil) Common common system of classitication
tax base,
return, common taxation system; registration, refunds, etc;
greater certainty to
important activities like obtaining
provided for
vii) Timelines to be
 atnd rnrtatbe,
troatet
Cannume1
Benefit to
hmamulacrivfer, tetaict ad ips:r of tesvier t
teturen te s4T:a0} fetailen
w be ether e
eghected that a teistvely 1ige segmeTN (4
ts su1d sueffer vesy Jow tht
TatrES tiket a Unipoundig chema
tax of
kor the oonsumers,
entities wil cot iest
Average
tar butden on
prkces
companes 1s Ukely to
mean mate
e
conimption.
down which is expected to
tek
prices and krwer

MODEL
1.13 DUAL GST the States haye!
a fedesal country where both the Centre and he pro
India is Eoth the levele of
approatc
through egislation.
colect taxes
to levy and
responsitvilties
distinct resp
distmct
to perform according to the division of powers
nresc
eeit
d to raise resources. À dual Gdi uAl, theretore, be in keeping
federalisn. with
Constitutional tequireinent of fiscal
Now, power to tax intra:State sales & States are also
the Centre also has the empawered to
services, Since GST has subsumed indirect taxes ot both Central Government (Excise ta
Juty. Se
Tax. Custom Duty, Etc.) and State overninents A, LINury Tax, etc.), the Government
depend on GST for their indirect tax revenue. nererore, tne GST rate is composed of tu
ansactions will carry one of CGST and one oi SST (in case of State) cGST
or an
UTGST (in case of Union Terntory). Theretore. vnile tmaking an intra state sale (i.e. sale
SAme
statc), the CGST collected ill go to tne Lenttal Overnment and the SGST collected ua
uh.
1O the respcctive State Government in wihicn sale is made. However, SGST or UTCST
AF
involved. eplacec
with 1GST when intra-state transactions are
A. Central Goods and Service Tax (CGST)
CGST refcers to the Central GST that is levied by the Central Govemment
of India on
transaction of goods or Services takng place inra-state (Within one state). It is one of an-
the
charged on every intra-state transaction, the other one being SGST (or UTC.ST
Territorics). CGST replaces all the existing
taxeUnior-
entral taxes including Service Tax, Central Excise D
Central Sales Tax, Customs Duty, Special Additional
Duty (SAD), etc. The rate of CGST
is 1usual-
cqual to the SGST rate. Both taxes are charged on the base price of the product.

B. State Goods and Service Tax (SGST)

sGST (State GST) and CGST (Central Gst) are the twO taxes
levied on every intra-state (with-
one state) transaction of goods or services. sGST (State GST) is levied by
the State where the gond
are being sold/purchased or services are providea. It replaced all the
existing State Taxes includin
VAT, State Sales Tax. Entertainment Tax, Luxury Tax,
Entry Tax, State Cesses and Surcharges
any kind of transaction involvng goods and services. o
The state Govemment earns
revenue collected under SGST. the entir

Example: When Sanjay sells a product worth R 25,000 to Raj in

the same state (Maharashtra), h
has to pay two taxes. CGST is for the Central Government
while SGST is for the State. The
CGST is 6%, same as SGST. rate c

Particulars
Value of Goods
CGST@ 6% 25,000
SGST @ 6% 1,500
Final Cost 1,500
28,000
The taxes in all the above are
borne by the end consumer in the final cost, not by tr
manutacturer of the product or
provider of service. Since GST is levied on consumption,
wnere the product is manufactured the sta
is not entitled to the tax paid.
levies a tax, the same will If the manufacturing Sta-
be transferred to the consuming State through the cenu
government.
 Overgtew of Goouk and Service Tat

Integrated Goods and

Service
Tax (IGST)
Integrated ((GS) s applicable on
services, as Wel ason imports. inter-state (berween two states) transactions o goous
nautical In an area inside
200 miles, IGST will the sea between 12 nautical mne
will
be payable. This tax will be colle
bllected by the Ceniral Government
nd
and further be distnbuted among the respective states. IGST
ed
service is moved from one state to another. is charged when a proaucto
1GST is in plad ensure
with the Union Government and olace to that a State has to dcal only
not with every State separately
Example avis a manutacturer in Kerala who to setle the inter-state taxamout
gOods are subject to 12% IGST, sold goods worth 25,000 to Akhil in Bengal. Ine
Since it is an inter-state
transaction, IGST will
be applicable here.
Particulars
Value of Goods
IGST@ 12% 25,000
Final Cost 3,000
28,009
Since,
dI sa consumption-based tax, only
will get the tax benetits, irrespective the State where the goods are actualy consull
of the manufacturing state.

D. Union Territory Goods and Services Tax (UTGST)

The Union Territory Goods
and Services Tax. commonly referred to as UTGST, is
applicable on the go0ds and services the
supplied within any of the five Union Territories oI nala
viz. Andaman and Nicobar
Islands, Dadra and Nagar Haveli, Chandigarh, Lakshadweep
and Daman and Diu. This UTGST will
be charged in addition to the Central GST (CGd) as
explained above.

For any transaction of goods/services within a Union Territory: CGST + UTGST

Example: When Rajesh of Lakshadweep sells a product worth 25,000 to Naran
Lakshadweep, two taxes will be collected, CGST is for the Central Govenment while UTGST for the
respective Union Territory. The rate of CGST is same as the
rate of UTGST. i.e. 6%.
Particulars
Value of Goods
25,000
CGST@ 6% 1,500
UTGST @ 6%
Final Cost
1,500
28,000
Note: The reason a separate GST was implemented for the Union Territories is that
the common State GST (SGST) cannot be applied in a Union Territory without legislature.
Delhi and Puducherry already have their own legislatures, so SGST is applicable to them.
E. Integrated Goods and Service Tax (IGST) will be levied on imports
GST is consumption based tax, IGST will be levied on all the imports as the consumption of
goods'services imported will be in India. IGST is levied on the value of imported goods + any
CUStoms duty chargeable on the goods, Hence, 1CST must be calculated after adding the applicable
Customs duty to the value of imported goods
F. Exports are Zero-rated
The export of goods or services is considered as a zero-Tated supply. GST will not be levied on
export of any kind of goods or services.

1.14 TAX SUBSUMED AND NOT SUBSUMED UNDER GST

i) Central Taxes that would be subsumed under the GST are
a) Central Excise Duty
b) Duties of Excise (Medicinal and Toilet Preparations)
c)Additional Duties of Excise (Goods of Special Importance)
d) Additional Duties of Excise (Textiles and Textile Products)
e) Additional Duties of Customs (commonly known as CVD)
)Special Additional Duty of Customs (SAD)
Service Tax
h) Central Surcharges and Cesses so far as they relate to supply of goods and services.
 Indirect Tar (lntrochactlot of GST) (M.Com)
(Sem.
m.I)
10 subsumcd under the GST anre
) State taxes that would be
VAT
a) State
Central Sales Tax
b) forms)
c)Luxury Tax (allforms)
(all
d) Entry Tax iax (except when levicd by the local
e)Entertainment and Amusement
Taxes on advertisements
Purchase Tax
and gambling
h) Taxeson lotteries, betting
Tar as they relate to supply of goods
and services.
Surcharges and Cesses sO
State recommendations to the Union and States on the taxes
es, cesses
shal make whis
The GST Council Centre, the states and the local bodies
bodies which may be subsur
osumed
levied by the inthe
and surcharges
GST.
Taxes to be subsumed in GST

&*
Ccntral Excisc Duly State surclharges and
Additional Excise cesses in so far as they
Dutics rclate to supply of
Service Tax goods & serviccs
Entcrtainmcnt Tax
Excise Duty under
Medicinal & Toilct (except those levied
by local bodics)
Preparation Act.
Tax on lottery, belting
CVD &Special CVD
and gambling
Central Sales Tax
Entry tax (AIl Fonns) &
Central surcharges
Purchase Tax
and Cesses in so far
Vat/Sales tax
as they relate to
Lusury Tax
supply of goods &
services
Taxcs on advertiscments
V
DEFINITION
1.15 RELEVANT
1. Audit u/s 2(13)
Audit" means the examination of:
a) records, returns and other documents maintained or furnished by the registered person
under this Act or the rules made thereunder or under any other law for the time beingh
force.
b) to verify the correctness of tumover declared, taxes paid, refund claimed and input taa
credit availed and
c)to assess his compliance with the provisions of this Act or the rules made thereunder;
2. Business : includes-
a) any trade, commerce, manutacture, pro1ession, vocation, adventure, wager or any othe
similar activity, whether or not it is for a pecuniary benefit;
b) any activity or transaction in connection with or incidental or ancillary to (a) above;
c)any activity or transaction in the nature of (a) above, whether or not there is volume
frequency, continuity or regularity of such transaction;
d)supply or acquisition of goods including capital assets and services in connection wit
commencement or closure of business;
one
e) provision by a club, association, society, or any such body (for a subscription or any
consideration) of the facilities or benetits to its members, as the case may be;
) admission, for a consideration, of persons to any premises; and
an accepted by him
services supplied by a person as the holder of office which has been
the course or furtherance of his trade, profession or vocation
 Servic
Overgiew ofGoods and Tar

h)services proviaea by a race club by way

of totalisator or a licence to book maker in su
club
any activuy or transaction undertaken by the
Central Government, a State Government or
any local authority in which they
are engaged as public authonties
Section 2(17) of CGST Act).
3
Consideration : in relation to the supply
of goods or services or both includes:
a) any payment made or to be made,
whether in money or otherwise, in respect ol
response tO, Or 10r the inducement of, the
supply of goods or services or both, wnener
the recipient or by any other person Central
but shall not include any subsidly Biven y
Government or a State Government,
b) tne monetaiy value of any act or forbearance, in respect of, in response to, or 1or ine
naucement or, the supply of goods or services or both, whether by the recipient or by ay
other person but shall not include any subsidy
given by the Central Government or d oa
Govermment.
However, a deposit given in respect of the supply of goods or services or both shall not be
considered as payment made for such supply unless the supplier applies such deposit as
consideration for the said supply.
(Section 231) of CGST Act).
4. E-Commerce operator: means any person who owns, operates or manages digital or
electronic tacity or platform for electronic commerce. [Section 2145) of CGST Act
5. Goods means every kind of movable property other than money and securities but incluaes
actionable claim, growing crops, grass and things attached to or forming part of the land whicn
are agreed to be severed before supply or under a contract of supply. [Sec. 2(52) of CGST
Act).
6. "India" means
a)the territory of India as referred to in article 1 of the Constitution,
b) its territorual waters, seabed and sub-soil underlaying such waters, continental shel.
exclusive economic 2one or any other maritime zone as referred to in the Territorial
Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act,
1976, and
c)the air space above its territory and territorial waters.
High Sea
Teritorial Sea Exclusive Economic Zone
(12 nautical miles (up to 200 naut. miles from baseline)
from haselin)

Contiguous Zone
(up to 12 miles)

Arca
ContinentalShelf (decp sea bed)
means a supply of goods or services or both which
: is not leviable to tax
7. Non-taxable supply
2(78) of CGST Act]
under CGST Act or under IGST Act. [Section
CGST Act).
8. Person: includes [Section 2(84) of
individual
An
A HUF
A firm
A Limited Liability Partnership
corporation established by/under any' Central, State or Provincial Act or Govermment
Any
Companies Act. 2013
company as defined in section 245) of
or under the laws of a country outside India
Any body corporate incorporated by
A local authority
A company
 Cettrel tioveriet
Sare efrmers

any &9w reitirg to cexogerstivn sscteies

tegzteTerd iuruier
seirty RegSTatKOn Act, 1860
.A cooqerativs ndder the Sxieties the prodon.
Sxety at teknetmearns the suppy of gooxds or services which consriutesof that
Principal Supply" any ofier supply forming part tom
supply and to wticth
elonent of a comosite
means
goods and'or services
Hecipient: of upply of thne suppiy of gOOds
or services or both, the peton
10.
consideration is payable tor
a)wthete a that consideration,
who ks Hiable to pay goods, the person to whom the
no consideration is payable for the supply of piv
or use of the goods is ven oe
b)whete available. or to whom pošsession
arc delivered or made
nade available, and ot a service, the person to whom
consideration is payable for the supply
where is rendered, and any reierence to a person to whom a supply is madearsha
no
service of the supply and shall include an agent
construed as a reference to the Tecipient sinn
both supplied
services or both
such on behalf of the
recipient in relation to the goods or
(Section 2(93) of CGST Act] of
: means the liability to pay tax by the reciprernt of supply goods9(3)/af
or sens
11. Reverse charge or both under section
supplier of such goods or servTCes .or
or both instead of the CGST Act).
section 53)/5(4) of the IGST Act [Section 2(98) of
under
Normal Mlechanism of levy of GST

Makes Deposits GST

Payment + GST with Govt

Supplier Govt
Recciver

Reverse Charge Nlcchanism of levy of GST

Makes Payment
without GST

Receiver Supplier Govt

Deposits GST with GOVT

on behalf of supplier

12. Services: means anyhing other than goods, money and securties butincludes activitis
relating to the use of money or its conversion by cash or by any other mode, from one fom.
currency or denomination, to another form, currency or denomination for which a separalt
consideration is charged. [Section 2(102) of CGST Act]
13. Supplier: in relation to any goods or services or both, shall mean the peison supplying t
of suct
Said goods or services or both and shall include an agent acting as such on behali
Supplier in relation to the goods or services or both supplied. [Section 2(105) of CGST Act

14, Taxable person : means a person who is registered or liable to be registered under secion
Or section 24. [Section 2(107) of CGST Act] It is important to note that even an unregstercu
PErson who is liable to be registered is a taxable person. Similarly, a person not lhable o
 lalefeil Dtt iae takori voluntary
reudtiratlon and
ot blmeolf regletered ls aleo a taxabio

I atnbe yenik n tijply of gmode andhot kovvicos wlilcl la olnrgonblo to n Indor

(iT A1ertloli A(10t) of CAST AGt
FXTENT AND COMMIENCEMENT
OI OT
Cetl
"ato us nt Bervlen
T'hn Aet,
ol Jatytnt altI knslinlr (8iveton 2017 exlenile to the wlholo of bdla lnenicnyg tu
of tlhe COST Act
1

A 0 2(g0) of lo Conrad CHnorda

nnd Bervleos "Tax (CGS) Act, 2017, he lor
a) lhe letllorg of lelh ns teleed to in Artdcto t
of tho Comatltuion,
)la loai watoR, sonlod and sttbh soll undeulyig uclh watets,

Une zone on ay onher

Con
z0ne an roloriced to n tho "Terltovlal
ntias an
Wnlei4, Ciental Bihol, Bxcualvo
Ieononio Zone and otlhor Maritono Zonos Acl, 970
)the nit 8)n0e alove lHs tetultory aned tenltorlal watea
nte r
Leytelanne (hCkclitngt
Servleen "Tnx law of tho rospectlve Stnte/lhnlon Terrtony wtlh
1

olbl and Puluclhory) exOnda to wholo of tat State/Unon TerTnO

Stuato

Note Malmasltra CST Act, 2017 oxtends to wholo of the Stato of tho Malarasthtral.
1

3 Unlon Tertory (onda and Sorvlees Tax Aet, 2017 externds to the Unlon territores of tlhe
Antian Neoban lslandls, L.aks/achweep, 1Dadru anel Nagar llavel, Daman and Dl,
in
Chanlitnh anl oter tetutory,
1.17 FEATUREB OF (G$T
Tie salient loatutoa of GST aro aa nlor
GST wonlhd be applicable on "Supply" of goods or services as aggainst the resent
o
COCOl Of tax on Uhe manulacture of goods or on salo of goods or on provisionn
BOVlces
as
GST would be the princlple of destuuation based consumption taxaton
bosoed on
(atalnst tlho pNesent princijplo of ovlln based tanation.
it on a
It wotld be a doal GST wih thhe Centre and the States sinultancously levying

Connon uise, Tho GST to be levied by the Contre would be called Central GsT
(Central laN CGST) and that to be levicd by thhe States linclucling: Union territoics with
logislatine] would be callod State GST (state tax- SGST). Union territories withotut
UTGST).
legislature wuild levy Union tenitory GST (nion tenitory tas-
An Intopraed GST (tnegrated tas IGST) wouled be levicd on interState supply
by the CentrC
(inchudiy! stock transders) of poods or services. This would be collected
s0 that the credit chan is not
dlisrupteal.
nd woulcl be subject to IGST
Impot of 80ods would be tveated as inter State supplies
in iddition to tte opplicalble customs duties.
trcated as inter-State suplies and woud
txo subject to
Impon of services woukd be
IGST
levicd at rates to be mutually agrecd upon by
vil) CGST, SGSTUTGST G 1GST would be
of the GSTC.
thhe Centne and the States under the aopis

GST woukd apply to al goomds and services exCept

Alcolol lor human consumption.
vill)
GST on live specitied petroleum
products (Cude, Peuol, Diesel, ATF & Natural gas)
IN)
recommended by the GSTC.
Would be upyplicable tiom a date to be
motor
avtion
huh IRtural
etoleum (comonly turbne
s)ecd S fiuel
CUde known as
diesel

would
woulkd be stubject to GST. In addtion, the Centre
Tobacco and tobacco products
Central Ecise duty.
continue to levy SGST. Taxpayers with
threshold esemytion would apply to both CGST and
A common category States (except JER) as
of *40 lakh ( 10 akh or special
an anual tumover Constiriution) woukt be exempt from
GST. A
of the
specificd in aticle 279A crecdits) wvuld be available to
compounding otion. (t.e. to pay tax at a iat rate wttiout
 Rr specil cEeDY ES (eeg I TKand Urarattan

no. I6201I9 dated: 29 Nansh

ST Ruies E as ps NotitKation
tar redit taeiOn n the od neod
zetore e st ci inpat
of input tar credit
Rule SSA:Order of Uiization
E ter ceë on aCTTE T n ed tar sial be fis be uiized touars. paim
nEb of cenral Iad Sae tar or UTzOT tETOy tEL as the case may be in

order
Prorided hai ie pu ar ce n acnI CI OEral tar. Sate tar or Union :

be ed tOnarës paymeni ci eTEtad tat, cenuai tar. State tar c

2T
teoy teL s ie CESe may DE
ony atar tne npt tat cTeit avaEble on aC
gd tar has ES Dean unzed iiy
IEST nput tar cedit after adisi.
n he abce epiarEion in any order means can be set of
ICST oUTpuT kEbITy. IEanng balance o7 1EST input tar credit
or STEST) in any order.
head of tax Ëabiy (CEST/UTCST
in second proviso i s mentoned that
input tar credit avalable on acco
available on acoT
tegrated tar need to be iis Unized uly. Ater that only aedit
of cenral tar Stare tar or Union teriioy tar can be uilze.
and tne State to ensure t
Accouns would be setied peiodically berween the cente
by the oiginating State
he credit of SGST used for paYTmEnt lGST s tansTerred
o7
SCST would be ransferred
the Cenre. Simiariy the IEST used for paymeni of
Centre to the desinzton Sate. Furner ne StsT pordon of fEST colected on Ba
suppies ould also be transiered by Cenre to the desinaion State. The ranser
funds would be caried out on the basis ci infomaion contained the retums ed
in
he taxpayers.
Input Tar Credit (TTC) to be broad based by making it available in respeci of tares pai
course c:
on any supply of goods or services or both used or intended to be used the
in

furherance of business.
vi) Eecronic fling of reuns by diferernt class of pErsons at dierent cut-of dates.
i) Various modes of payment of tar available to the tarpayer incuding intemet banking
debit/credit card and National Electronic Funds Transer (tNEF1) Real Time Gross
Settlement (RTGS).
) Obligatton on certain persons inciuding govemment deparunent, local authorities and
1% from
gOvernment agancies, who are recipientS of Supply. to deduCt tax at the rate of
the payment made or credited to the supplier where tota value oi supply. under
a

coniract, exceeds two lakh and fity thousand rupees. The provision for TDS has nor
been noiñied yet.
Xx) Refund of tax to be sought by taspayer or by any other person who has borme the
incidence of tax within rwo years from the relevant date.
i)Obligaion on electronic commerce operators to collect 'tax at source', at such rate not
exceeding rwo per cent. (29%) of net value of taxable supplies, out of payments to
suppliers supplying goods or services through their portals. The provison for TCS na
not been nodied yer.
l) System of selfassessment of the taxes payable by the registered person.
x21) Audit of registered persons to be conducted in order to verify compliance witn tE
provisions of Act.
z) mitation period for raising demand is three (3) years from the due date oî iling 0|
arinual reum or from the date of erroneous refund for raising demand for sho
ovwgieiv of oNr tind Servke Tur
payient Or noi-payment of tax or erroneous
P'R'R
Cases refund and lis acdjudieaton
LA
to a
od
nnnuai reUN or trom
tor raising cleman<d
tho
is fve (S) years
erroneous relund from the dua date of filing o
nayment or non-payment date of for raising demana0r
fraucd, suppresslon of tax or erroncous refund
or willftil mis-statement. and its ndljuelicatlon in case o
XXV)
Ars O tax
goocis, movable
to be recovered using various modes including detaining
and sae
and Immovable properny
xXvil) GoOUs and services of clefaulting taxable person
Tax Appellate
Tribunal would be constltued by
uovernment 1or hearing
or tne FeVIsional Authority.appeals against tie entral
the orders passed by the Appellate Autnony
respective SGST Act. States would
adopt the provisions relatimg to inoun
xwvi) ProVISion tor penalties
for contravention
been made. of the provision of the proposecd legistatton nts
xXIN) AGVancc Kuling Authority woulk
taxpayer to scek be constituted by States in orcder to enabie ne
a binding clarity
would ndopt such on taxation matters from the department.
aulhority under CGST
XXX) An Act.
ant-proliteeringg clause has
on tne benelit of reduced been provided in order to ensure that business pausses
tax incidence on goods or services or both to
xXXi)
Eaborate transitional provisions the consurmets.
have been provided fo smooth transition ol exIstung
taxpayers to GST regime.
1.18 GST COUNCIL AND GST NETWORK
1. Constitution of GST Council
The Presiclent shal, within 60 days
from the date of commencement of the Constitution
ACt, 2016, by order, constitute (O1)
a Council to be called the Goods and Services Tax Council.
Article 279A ol the Constitunion was ins
notified to come into force w.e.f 12-09-2016 and vile
Notification dated 15-09-2016,
the President of India Constituted the GST Council.
2. Members of the GST Council
The GST Council shall consist of the following
members, namely *
a) the Union Finance Minister
as the Chairperson;
b) The Union Minister of State in charge
of Revenue or Finance as a Member:
c)the Minister in charge of Finance or Taxation or any
other Minister nominated by cach
State Government as the Members.
3. Vice-Chairperson
The State Finance Ministers shall choose one amongst themselves
as Vice-Chairperson of the
Council for such period as they may decide.
4. Role of GST Council
The GST Council shall make recommendations to the Union and the States
on-
a) the taxes, cesses and surcharges levied by the Union, the States
and the local bodies which
may be subsumed in the goods and services tax;
b) the goods and services that may be subjected to, or exemptcd from the goods
and services
tax;
c)model goods and serviccs tax laws, principles of levy, apportionment of Goods and
Services Tax levied on supplies in the course of inter-State trade or commerce under
Article 269A and the principles that govern the place of suppiy:
d) the threshold limit of turnover below which goods and services may be cxempted from
goods and services tax
e) the rates including floor rates with bands of goods and services tax;
0 any special rate or rates for a specified period, to raise additional resources during any
natural calamity or disaster;
g)special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and
Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh
and Uttarakhand; and
h) any other matter relating to the goods and services tax, as the Council may decide.
 16
R'R'O
produote,
5. Efectlve date of levy of GNT on pulroleun
The GST Councillshall recomnened the dais (m
pelroleum crude, igh eyeeud
diesel, motor sturi ieh
the syoonls aud ervicss tax be
(Wese1l, sneolor kpitlt ((tHninemlyk
o
turbine iuel,
petrol), natuural gas anrd avlalion
Counell
Gulding prlnelplen for G8T
While diselharging the fineions conlerral ths goods and
iervlces Tax Counci hail
sthalt bis
i.
by the need
i
go00ds aned bervlces lnx, und
a) for a harmonlsel strueturs of
natkonal maiket for goods aid sorvlces,
b) for the davelopmeM of harmonlsed
a

7. Quorum
One-half of the total number of membern of the Cioods and Service Tax Cotundil shall costMae
eny
the quorum at its meetings,
8, Procedure
The Goods and Services Tax Councll thall determne the procoelure in the performanee,
functions.
9. Decisions be taken by GST Councll
be tnken ata neetiny
Every decision of the Goocds and Servlce Tax Council thall
majority of not less than 3/4" ol the welghicd voteH of the mcmbers present and yOti
accordance with the following principles, namely:
a
a) the vote of the Central Government shall have weightage of /3
of the total votes
CO, r

in that meeting.
b)the votes of all the State Govenments taken togcther shall
haVG a wcightage of 2/2 of t
total votes cast, in that mccting.
10. Vacancy etc. not to invalidate
procedings
No act or proceedings of the Goods and Services Tax Council shall be invalid mercly by rei.
of
a) any vacany in, or any desect in, the constitution of the Council; or
as a Member of the Council; or
b) any defect in the appointment of a person
the merits of the case.
c)any procedural irregularity of the Council not affecting
11. Settlement of disputes
The Goods and Services Tax Council shall establish mcchanism to
a adjudicate any dispute
a) between the Government of India and one or more
States; or
b) between the Government of India and any State or States on one side and one or more
other States on the other side; or
c)between two or more States, arising out of the recommendations of the Council or
implementation thereof.
- MAJOR DECISIONS
12. GOOD AND SERVICES TAX COUNCIL (GSTC)
The following major decisions have been taken by the GSTC:
threshold exemption limit would be R 40 lakh. For special category States (cxcopt
The
JEK) enumerated in article 279A of the constiution, threshold exemption limit has been
fixed at 20 lakh.
i) Composition threshold shall be 1.5 crore. Composition scheme shall not be available to
inter-State suppliers, service providers (except restaurant service) and spedified category of
manufacturers. For special category States (except J &K and Uttarakhand) enumerated in
article 279A of the Constitution, threshold exemption limit has been fixed at R 75 lakh.
As per the CGST (Ammendment) Act, 2018 a composition dealer can also supply services
to an extent of 10% of the turnover or R 5 lakhs whichever is higher. This ammendment
-

will be applicable from 1" February 2019.

ii) As per the 32nd CST Council meeting held on 10th January, 2019, even service provider
can opt for compotion scheme and government has set a maximum threshold turnover tor
service providers at 50 lakhs to be eligible for this scheme.
iv) Existing tax incentive schemes of Central or State govemments may be continued Dy
respective government by way of reimbursement through budgetary route. The schemes
in the present form, would not continue in GST. Further, 50% exemption of the CGSI
portion will be provided to CSD (Defense Canteen).
 Service
owrgiew of Goodand ar
17
There would be iour tax
rates
goods
goodis and services
would be under the list
y
services have beennamely 5%, s%, 12%, 18%
been finalized 12%, 189% and 289%. The Tax rates for lifferent
28
same
of exempt items.
same as the services exempted
exempted under The
. and
The ex
notified. Besides, som ods and services
exempted services has been finalized which is
Goods and Services existing service
Tax Network tax ilaw, except services supplied by
under serVce tax. Kate which is the addition
for precious to tthe list of exempto services
same has Deen CIOus metals is an exception 'four-tax slab-rule and tne
to 1ouridas
xed at 3%. A cess over the
and dement goods, like
vehicles, woula be
tobacco and tobacco
imposed for a
revenue ioSS on account
peak rate of 28% on certd
products, pan masdidy ers
period of five years to compensa ates for any
otor

reverse charge of implementation

would be applicable of GST. The list of services in co
) The ive laws namley CGST has also been finalized.
Law, UTGST Law, IGST
Compensauon Law have Law, SGST Law dilu GST
been made.
vil) In order to ensure single
interface, all administrative
tumover delow 1.5 crore control over 90% of taxpayers
would vest with State tax administration n5the
Central tax administration. and ovet %
Further all administrative control over taxpaye having
tumover dbove x 1.5 crore shall
be divided equally in the ratio of 50% each for the
and State tax administration. et
viil) FoweS under
the 1GST Act shall also be cross-empowered on the same basis as
CGST and SGST Acts
with few exceptions.
ix) Power to collect GST
in territorial
waters shall be delegated by Central Government to
States.
x) Formula and mechanism for GST
Compensation Cess has been finalised.
xi) Eighteen rules on composition, registration,
Valuation input tax credit, invo1Ce, accoues
and records, returns payment, refund
assessment and audit, advance rulng, appedD a
Tevision, transitional provisions, anti-profiteering,
E-way Bill, inspection, searcn and
Seizure, aemands and recovery and offences and penalties have
recommendea and
notified.
xi) www.gst.gov. in, managed by GSTN, shall
be the Common Goods and Services Tax
Electronic Portal.
xin) Rate of interest on delayed payments
and delayed refund has been recommended and
notified.
xiv) The rules for the National Anti-Profiteering Authority
have been recommended by the
GST Council, and a selection committee under the Chairmanship of Cabinet Secretary for
identification of eligible person for appointment of Chairmen and MemberS of National
Anti-Profiteering Authority has been appointed.
1.19 GOODS AND SERVICES TAX NETWORKk
Goods and Services Tax Network (GSTN) has been set up by the Government as a private
company under erstwhile Section 25 of the Companies Act, 1956. GSTN would provide three front
end services to the taxpayers namely registration, payment and return. Besides providing these
services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have
opted for the same. The migration of existing taxpayers started from November, 2016.
GSTN has selected more than 31 IT, ITeS and Finarncial technology companies, to be called
GST Suvidha Providers (GSPs). GSPs would develop applications to be used by taxpayers for
interacting with the GSTN.
GST COUNCIL
A joint fonim of the Center and state

Will function under the chairmanship of Union Finance Minister and

will havc ministers nominatcd by statcs and UTs as members
The Council act as a benchmark and will guide the states and
union on issues like tax rates, cxemption lists, threshold limits etc.
central governmeit shall have a wcightage
Thhe

1/3 rd of the 101:al volcs cast

of
The votes of all state govermems taken together shall have a weightage
of 2/3rd of the total votes cast
 Indinct Tar (ntroehrctionof
GST) (M.Comi)
on (
shall proVide a shared T infrastrueture
Thus GSTN implomdServices to
payers and other stakeholders for and
Governments, tar
would, inter alia, incdude
:
GSTN
)facilitating registration. authorities
i) forwarding the returns to Lentral and State
setntlement of IGST:
i) computation and
iv)matching of tax payTment detais with banking network:
providing various MIS reports to the Central and the State Governments
haeo onthe
payer retun infomation;
v providing analysis of tax payers' profile and
i) running the matching engine tor matching. reversal and reclaim of input tax croti
The GSTN is developing back-end producis ike assessment, audit, refund, appeal et
etc.

Functions of GSTN
Accounting of fund transfers
Facilitating rcgistration between central and state
governmcnt
Matching of tax payment
Filing of returns GSTN details with authorized
banks
Providing MIS reports to Running the matching engine
the CentralState for matching reversal &&
reclaim of input tax eredit
Govemments

Illustration 1: (0ld and New Law)

Market value of
goods is 10,000 and excise duty is *2,000 and VAT is 3000. Then value which
will be taken from customer is:
710,000
2,000
3,000
15000
GST
Only GST will charge and add in the value of goods. For example
market value of goods is 10.000

and GST is 12%.

Then
710,000
1200
11.200
Calculation of Value of Supply and GST when price includes GST
Formula to arrive at tax value when price is inclusive of GST
is :

Tax amount = Value inclusive of tax X GST rate + (100 + GST rate)
Value of Supply: Value inclusive of tax + (100 + GST rate) x 100

lustration 2: (Inclusive GST Tax amount given)

price
Mr. Ram in Karnataka supplies a television to Mr. Shyam in Maharashtra. The television's
inclusive of GST is 50,000. Mr. Ram wants to arrive at the value of tax.
Solution:
Here, GST rate applicable to television is 189%. Since this is an interstate supply, type of lax appicnos
is 1GST.
Let us arive at the value of IGST in this case:
Value inclusive of tax 50,000
Tax rate 8
Hence, 1GST amount = 50,000*18/118 = 7627
 eAnmanitpaintiAnA
d** e lssci 47.373
C8T18
Tota

ton 3:(nciusive GSt tax amount given)

hustrath
Ran in Karnataka supphes a televisim Mr.Rahan
0,000 to in Karratsta Tbe telzvition's price inxISV
OST is
of
Solutlon:
Here, the re TEmains same, i.e 18%. Since
the urply is intrastate (With in a State), fhe yre
plicable are CGST + SGST
y ence, calculation
ta
for of CGST, tat rate becomes
CoST amount 20,000* 9/109 9%
Similarly,5GSI o1
1651
2001-is? 3302 (1651 i651)
Value ofGoods supplied (20,000-3302)
16,698
SGST 9%
1,651
CGST@ 9%
1.651
Total 20.000
tlustration 4: (Input Credit Old and New
Law)
Consider a consultant providing services
to his cients. Under VAT regime / Service tat regime.
The consullant charged 15% service tax
on services of 70,000. So, his output tax was 70,000
15%10,500
Then. if he purchased office supplies for 25,000
paying 5% as VAT:7 25,000 x5%={ 1,250. FHe had
pay
to 10,500 output service tax without getting any deduction of 1,250
VAT already paid on statione
His total tax outflow is 11,750.
Under GST regime
GST on servicc of 70,000@18%-7 12,600
Subtract GST on office supplies ( 25.000*5%) = 7 1.250
Net GST to pay = 11,350.

ilustration 5: (Input Credit Old and New Law)

Now consider a machine manufactorer and the implications of VAT and GST for him.
Pre-GST implementation scenario
Before the implementation of GST, if a machine manufacturer had to sell a machine, he had to pay
Excise duty and VAT on it. So if the price of machine sold was 5,000 then the Excise duty @ 12.5% was
625 which would bring the value to 5,625. VAT of 7 816 i.e @ 14.5% would be charged on this value.
So, the customer has to pay ? 6,441.
Now let's see how the sane manufacturer sells his produet in the GST regime.
Post-GST implementation scenario.
In the GST regime, only GST is charged on the price of machinery. So, the seller charges CGST @9%
and SGST@9% on the value of machinery which is 5,000. So, the buyer in this case pays 5,000 + 450
(CGST) 7450 (SGST) ie., R 5,900 to buy the machine.
As you can assess from both the scenarios, the cascading effect of tax has vanished and the total tax
pay2ble is less under GST regime.

Ilustration 6: (IGST Retention)

Mr. Shah a dealer in Gujarat had sold the goods to a dealer in Punjab worth 1,00,000. The GST rate is
18% comprising of only 1GST.

Solution
1GST revenue will go to the Central
In such case, the dealer has to charge ? 18,000 as lGST. This
Government

lustration 7:(CGSTe SGST Retention)

in Gujarat worth 1,00,000. The GST rate on the
The same dealer (Mr. Shah) sells goods to a consumer
E00d is 12%. This rate comprises of CGST at 6% and SGST at 6%.

Solution
6,000 will go to the Central Government
dealer has to collect 12.000 as Goods and Service Tax
R

The
is within the state.
6,000 will go to the Gujarat government as the sale
 Indirect Ta (Introduction GST)
of (MCom.)
20 Sem,-
(Se
CoUNTRIES
1.20 GST IN OTHER
lndia by ine storm. GST will bring in One
Goods and service tax taking
is
businesses to h One
taxes under one umbrella and facilitate Indian tar ,
ompeti;
unite indirect tax COlection, reduction in comr
is structured for encient easy
The Indian GST case inte
movement of g0ods etc.
state &dl to reuce tax evasion. Since the
to implement hen,more
France was the first country GST with some cou countries having Dual-GST (e.g. Brazil,
implemented
140 countries have dual GST Can2d
model. India has chosen the Canadian model of
etc.
compares with GST in other countries
How Indian GST model
Zealand
GST India vs GST New after that, it had been annls
in New Zealand in 1986 and yingtte
GST has been implemented which is 10%1till 2010. The tax rate after
and consistent rate 20
taxes on everything at a single to all purchases. There is no GST on residential rents ial
increased to 15% which is applicable
can also recover the GST as an input cost.
a
financial services. Here businesses
GST India vs GST Singapore on every purchase, Co
and consistent rate system
Singapore also follows the single 3% which was lowest in the marte
in 1994 With the ilat GST rate of
initiated in Singapore to 7% wnicn is still very less compared
to
GST rate has been increased
effect from 2007, the
rates of India.
GST India vs GST
Indonesia
VAT and GST, but most of the
exports are exempted
are subject to foreign tam
iro
In Indonesia, imports are supplied out of Indonesia by
is 10% f the services is applicah
the list of it. The tax rate The luxury tax which
items are taxed at 20% with the cap of 35%. entenainr
and certain products, arts and
is 10% to 50%. Most of the
items ike gold, mining financial, foo
import health, labour, hotel,
insurance, parking public transport, medical
education,
subject to pay any VAT.
beverage served in hotels are not
GST India vs GST China
applicars
Pacific market, the China has maintained the ST
Asia
After the European and replacement assisted se
conditioned provision ot repairs. processing and
over goods and the on goods which are consumed in
it is restrictedly collected country like China is
which also means that asset goods and service tax in toreign
as the fixed
manufacturing process which includes 0%, 5%, and
19%.
recoverable tems. There are three tax rates;
under supre
GST India vs GST Australia Australia, the GST is a federal tax which is collected by the
Going to the far shores, in conilict arising through the
proces
divided further among the states without any consistent till date.
authority and thus of 10% which is
GST was firstly introduced in 2000 with the tax rate
The
GST India vs GST Canada GST, the country governs the
taxation regime unde
Canada model of is generaly accepted
Now looking to separate federal. Federal tax
GST, Joint federal and economy and star
schemes i.e. Federal basis of the synchronized behavior of the
federal runs on the as a quas
system while joint which only applies to the Quebec as it is deemed
federal services and in see
and the last one separate 5% on supplies of goods and
province. The GST rate in Canada is
independent
sales tax which is 15%.
provinces, ihere is harmonised
GST India vs GST Brazil and careiree in
comparison
Brazil model of GST. it is much independent has s
Talking about the states and the center.
Brazil
ot taxes between the
a dividing rule
other nations and has
1.65%, 2%, 7%, 12%, and 17%.
slabs which are 0%,
GST India vs GST USA federal, sz
taxes are collected at a separate level from
where
The US is a federal republie and 39.6% of taxable inc
Here the federal tax rates are berween 10% income
and local governments. 0:% to 13.30%% of total taxable
government is charging the ta Irom
while state and local
GST India vs GST UK 0%, 5%, and 20%
applicable on goocs
three tax rates inctuding
In the UK there are VAT on postage stamps, ina
Most of the goods are covered under 20% tax rates. The
services. any tax.
transactions, most food and children's clothes are exempt from
property
 Overglew ofGoods and vice Tar
21
GST France
9'r'R
GST India vs
ST has been firstly implemented
in France in 1954 with 4 tax rate slabs. The rates here are
chargeable in the slab of 2
0 5, 10%
applicable to most of the goods in France.
and 20%. Among the tax rates, 20% is the standdiu ia

GSTIndia vs GSTUkraine
In Ukraine, nere is a standard tax rate
which is 209% and the VAT value is added to the
ods and service price. Ihere are some of the supplies are also subject to lower rares uucodo
nd 7%. Generauy. % rate is applicable
to pharmaceutical products, medicines ana ncu
sipment
equipn while the export of goods
and services attract 0% VAT.
GST India vs GST Malaysia
GST has been mplemented in Malaysia
with effect from 1 April 2015 with the consisten
of 6%. Here, Sales tax and service tax are categorised by different tax rates whicn are 0 6%
respectively. Some of the items like
piped water, first 200 units of electricity per month,
ansportation services, highway toll and
transp health service are exempted from taxatiOn.

1.21 EXERCISE
1.21.1 Theory Questions
1. What do you mean by GST?
2. Explain the Central and State taxes subsumed
under GST? What are the principals adoptcd 10r it
3. What is the work of GST council? Who
are the members of GST council?
4. What are the key decision taken by GST Council?
5. Explam GST and the silent features of GST. Show how does GST work in comparison with old
laws.
6. What are benefits of GST?
7. What is GSTN? What are the function of GSTN?
S. Distinguish between Direct and Indirect Tax?
9. Explain the features of Good and Service Tax?
1.21.2 Write short notes on:
. GST
2. Existing taxes proposed to be subsumed under GST
3. Principles adopted for subsuning the taxes.
4. Goods and service tax council.
Role of GST council
6. Major decision of GST council
7. Salient features of GST council
8. Benefits of GST
9. GSTN
1.21.3 Define:
Audit b) Business
c) Consideration d) Electronic Commerce Operator
e) Goods India
gNon-taxablesupply Person
i) Principal supply j) Recipient
k) Reversce charge Services
m) Supplier n) Taxable Person
o) Taxable supply

SP'SP'S
 CHAPTER,

Registration Under GST

2
BCHAPTER OUTLINE
Synopsis Sec. Ref.
Pa
Sr. No.
10

2.1 Introducti0n
Registration [Section 22]
Persons Liable for
2.2 [Section 23] 23
Persons not liable for Registration
24]
Compulsory Registration Section
25
[Section 25]
2.5 Procedure for Registration
26
Deemed Registration |Section 26_
2.6
Procedure for Registration
2.7 2.7.1 Procedure for making
application for registration. [Rule of GST
8

Rules, 2017
application and its
2.7.2 Procedure relating to verification of the
approval
2.7.3 Procedure for issuance of registration certificate
can be granted
2.7.4 Conditions subject to which separate registration
a State or a Union territory
for multiple business verticals within
registration
2.7.5 Procedure of Suo moto
and GSTIN
2.7.6 Manner of Display of registration certificate
|2.7.7 Method of authentication of Application and Replies
to deduct
2.7.8 Procedure for grant for registration to persons required
tax at source or to collect tax at source
2.7.9 Procedure for grant of registration to a person (O1DAR) supplying
online information and data basce access or retrieval services from a place
outside India to a non-taxable online recipient
2.7.10Procedure fo assignment of unique identity number to certain
special entitics
37
2.8 Registration of Non-Resident and Casual Taxable Person [Section 27] 27 37
2.8.1 Special provisions relating to casual taxable person and non-
resident taxable person
2.8.2 Proccdure for grant of registration to non-resident taxable person_
2.8.3 Procedure for obtaining cxtension in period of operalion by casual
taxable person and non-resident taxable person
Registraton Under GST:

2.8.4 Dilerence between 25

Amendment Casual and Non-Resident
2.9 and Cancellation Taxable Persons 39
2.9.1 Amendmeniot
ofRegistration
Registration 28 &29 39
2.9.2 Procedure
of Amendment of Registration 28
2.9.3 Provisions Relating
to Cancellation
2.9.4 Proccelure of Registration
to bo followed by registcred
of tcgistration person sccking canceta 3
2.9.5 Cases when
registration
2.9.6 Procedure to isliablc for cancellation
be followcd
rogistration by Proper Officer for cancellation or 43
2.10 ProvisionsRelatingto Revocation
Cancellation of Registration
2.10.1 Proccdurc for revocation of 30
of cancellation of registration
Excrciscs
2.11.1 Thcory Qucstions
2.11.2 Practical Problems
 Intvt ar (dntrvadictiew ý GST) (AM.Com) (Sem
INTRODUCTION
21
h any taN qstent. registation is the most indamental requrement for identiRlcaton
n
of
ensturing tax ooRYrliance ín the cconomy. Registration of any business ontlty underi ta
Nyers number hom the concerned tax authoritles for the pury
the GSt
Law mylies obtainn a uníque pose
government and to avall inpu tax Creclit for the taxes on his of
olecting tax on dehalt of the «a porson can hether collect tax fiom his customers nor el calm
suwylies Without wHistration, any
Tar Cardit of Tax pMaid by him.
iyun
Neend and Adrantages f registration
to a taspayer:
Registratinn will eonfer the following advantages
of goods (or services
He islegaly rexognízecd asto suppier taxes trom his customers and pass on the credit off a.
He is legalhr authorized colect supplied to the purchasers'recipients. the
taves paid on the gocis or services of
,
Tax Credit of tases patd and can utilize the same for payment of taxes
He can claim inptut ggoocis or services.
hie on suPpty of
tlow l»putof Tax Credit from suppliers to recipients at the national level
Seumes
PERSONS LIABLE FOR REGISTRATION ISECTION 22]:
2.2
to be registered if nggregate turnover in financial year
I. Bvery supplier iable eeds
the following limits [Section 22(1)]: GOODS"
For supplierengagexd evclusively in "SUPPLY OF
Manipur, Meghalaya, Mizoram, Nagaland,
Annachal Pradesh, 20 lacs
aduchey, Sikkim, Telangana, Tripura, Uttarakhandand Kerala.
A0lacs
2Rest of India lim
that has maintained its old imit
of Kerala state the Kerala GST website has mentioned
it
In case Supply of Goods.
of Turnover ofR 20 Lacs for Registration of
dealer in case of
in "SUPPLY OF SERVICES" OR BOTH "G0ODS ANn
For supplier engaged exclusively
SERVICES"
Maniur, Nizoram, Nagaland, TTipura 10 lacs
20 lacs
Rest ot India
2(6)] : "AgEregate turnover means the
Meaning of Aggregate turnover [Section
ageregate value of: is payable by a
on which tax
a) taxable supplies (excluding the value of inward supplies
All
person on reverse charge basis).
b)Exempisupplies,
c)Exprors of goods or services or both and
d) Inter-Ssate supplies.
Account Number, to be computed on all India
of persons having the same Permanent
basis, but excludes:
a) Central tax.
b) State tax.
c) Union teritory tax.
d)Integrated tax and
e) Cess
Inter State Ageregate
Taxable Exempt
Exports Turnover
Supplies Supplies supplies

Aggregate Tumover Will be Computed on Al-India bAsis for same PAN|

Illustration 1:
on the following details given by her :
Caleulate aggregate turmover of Mrs. Bhagyashree based
Particulars Amoun

. Taxable Supplies including GST 12%

4,48,00
78,000
2. Exempt Supplies ,37,.00
Export of Goods
 as
Exori o Serviers 3,94
Inard suppiea on *hich tax ia
payahie under reverne 49,0490
tharge
Cess 2000
Inter-state suppiies excuding 3,90,000
ST 18%
Solution:
AGulation of Aggregate Turnover
Particulars Amount
No.
Taxable Supplies including GST 12% 4,00,000
(4.48.000 100/112)
Exempt Supplies 78,000
Export of Goods 2,37,000
Export of Services 3,94,000
Inward supplies on which tax is payable under reverse charge Nit
Nil
Cess
Inter-state supplies Cxcluding GST 18% 5,90,000
AG29.000
Aggregate Iumover
2. Every supplhcr llable for registtation will have to take a separate registration in every sta
even though such supplier may be supplying goods or services or both from more
state as a Single entity.
GST ISection
Registrants under cxisting law required to obtain registration under IS
3 22(2)]: Every person who, on the day immediately preceding the appointed day, regisiere
registered under this Act In
or holds a lhcence under an existing law, shall be liable to be
effiect from the appointed day.
on which the provision
Appointed day [Section 2(10)] : "Appointed day" means the date
ofthis Act shall come into force i.e. 1.7.2017. (Section 223)): Where
Transter of businesS Transferee to obtain fresh registration transterred, whether on
4 business carried on by a taxable person registered under this Act
is
a transteree or
succession or otherwise, to another person as a going concern, the
account of etlect from the date ot
successor, as the case may be, shall be liable to be registered with
the
such transter or succession. to be
to scheme for amalgamation/ demerger - Transferee linble
Transfer pursuant Norwithstanding anything
5. [Section 22(4)]:
registered from date of incorporation of transfer pursuant to sanction of a scheme or
(3), in a case
contained in sub-sections (1) and as the case may be, demerger
of two or more
amalgamation or, transteree shall be
an arrangement ior a High Court, Tribunal or otherwise, the
companies pursuant to an order of of Companies Issues
a
with etiect from the date on which the Registrar
liable to be registered, High Court or Tribunal.
incorporation giving effect to such order of the
certificate of
40 lakh/20 lakh
Aggegate tunover>R 20 lakh'10 lakh
hose who exceed threshold Aggregate tumover>?
limit u/s 22(1) n case of Specal Category States

under (is
Who are registered unaer Shall be liable to be registered
earlier law u/s 22(2)

registered Irom tlhe

In case of
transter of transferee lable to be
busness
date ot succession of
business accoun
on
succesSIOn, ete. uís 22(5)
of registered from the
to be
transferee liable
analganmation a
Registrar of Companies
case of date on which
Indemerger by an order of
ceitilicate gIVng
Issues incorpomlion
u/s 22(4) Tlieh Cout ete.
lligh court elc. eflectto order of
Principal
included in supplics ofjob-worker shall be treated
Job-worker to be registerecd
Supply of goods by comletion of
job-work, by a
143 and the
value of such goods
goods, after to in Section
The supply of principal referred registered job-worker.
supply of goods by the tumover of the
as the aggregate
Snall not be
included in the
 Indirect Tax (Introduction of GS) (M.Com.) (Sem
em.-
20 RE
States C
Special category as specified in Article 279 A
7.
Special category
States shall mean the States
ed for new limit of ? 20 lakhs for sale of goods.
arestates which optedi
of th
Constitution. They
Pradesh
) Arunachal
Meghalaya
i)
ii) Manipur
iv) Mizoram
v) Puducherry
vi) Telangana
vi) Nagaland
vii) Sikkim
ix) Tripura
x)Uttarakhand
REGISTRATION [SECTION 23]
NOT LIABLE FOR
2.3 PERSONS 23(1)]: The following person shall not
nos
liable for registration [Section
Persons not
be
1.
liable for registration, namely: exempted
supply of non-taxable or wholly supplying goode.
a) Person exclusively makingperson engaged exclusively in the business of goode
services or both : Any tax under this Act
to tax or wholy exempt from
services or both that are not liable
Services Tax Act, 2017.
under the Integrated Goods and out of cultivation of land
agriculturist, to the extent of supply of produce
b) Agriculturist: An individual or a Hindu Undivided
2(7)]: "Agriculrurist" means an
Agriculturist [Section
Family who undertakes cultivation of
land :
a) by own labour, or
b) by the labour of family, or
in cash or kind or by hired labour under personal al
c) by servants on wages payable the family.
of any member of
supervision or the personal supervision
obtain registration under the Act to the extent of supply of
a) An agriculturalist is not liable to ta
effects supplies other than what would
produce out of cultivation of land. Therefore, he
if

qualify as 'a produce from the cultivation of land',

he would be liable to obtain registration
which case, the aggregate turnover would
exclude the produce out of cultivation of
in
land.
b) The scope of the definition is restricted to
an Individual or a Hindu Undivided Family. Any
on the activity of agriculture will not
other "person" as defined in Section 2(84), carrying
be nsidered as an Agriculturist and hence will not be exempted
from registration 2
Act.
provisions as Provided in section 23(1) (b), of the
: The Govemment may, on the
2. Notified category of persons [Section 23(2)]
persons who may be
recommendations of the Council, by notification, specify the category of
exempted from obtaining registration under this Act.
Under Notification No. 5/2017-CT dated 19.6.2017 w.e.f. 22.6.2017
Persons only engaged in making taxable supplies, total tax on which is liable to
be

paid on reverse charge basis - Exempt from obtaining registration.

supplies
The Central Government has specified the persons who are only engaged in making
reverse
of taxable goods or services or both, the total tax on which is liable to be paid on
9(3) of the said
charge basis by the recipient of such goods or services or both under Section 2
as
Act the category of persons exempted from obtaining registration under the aforesand
Act.
 GST
Reglsiration Under

PeTson engaged exclusívely

goods/servicesboth insupplying
not lable to tax

Person engaged exclusívely

in supplying
goods/services/hoth
wholly exempt from
tax
Agriculturist limited
to supply of produce
Out ofcultivation of land

Specified category of persons

notificd
by the Government

Llustration 2: (Liability to Register)

Mr. Manthan of Mumbai has following supplies are requre to
within the State of Maharashtra. You
elermine whether he is required to oblain registration
under GST law.
Particulars
Intra-State supply of goods chargeable with GST 9,00,600
Intra-State supply of goods agricultural produce 18%
grown out of
cultivation of land 35,00,000
Intra-State supply of goods which are wholly ezcmpt 9,00,0002
Total Value of Supplies 53,90,009

Solution:
Every supplier shall be liable to be registered under this Act in the State or Union territory, other than
special category States, from where he makes a taxable supply of goods or services or both, if his aggregale
turmover in a 1inancial year exceeds 40 lakhs.
R

According to Section 2(6) of CGST Act, 2017, "Aggregate turnover" neans the aggregate value of all
1xable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse
charge basIS), exempt supplies, exports of goods or services or both and inter-State supplies of
persons
having the same Pemanent Account Number, 1o be computed on all India basis but excludes Cenral Tax,
State Tax, Union Territory Tax, Integrated Tax and Cess.
Computation of Aggregate Value of Tazable Supplies
Particulars
of goods chargeable with GST 18%. [W.N.-1)| 9,00,000
1. Intra-State supply
Intra-State supply of goods agicultural produce grown out of Nil
cuitivation of land by family members. [W.N.-2]
3. Intra-State supply of goods which are wholly ezempt from GST (W.N. 3] 9,00.000
Total Value of Supplies 18,09,000
Mr. Manthan is not required to obtain
Since the aggregate turnover does not exceed ? 40,00,000,
registration under GST law.

Working Note
is specifically included for determination of
.Intra-State supply of goods chargeable with GST @ 18%
aggregate turnover.
registration under the Act to the cxtent of supply of produce out
An agriculturalist is not liable to obtain
ageregate tumover, Intra-state supply of goods agricultural
of cultivation of land. In computing
shall not be included.
produce grown out of cultivation of land
from GST is to be included since the same is
Intra-State supply of goods which are wholy exenpt
aggregate turnover.
specifically included in the definition of

ilustration3: (Requirement for Registration) from Mumbai is

From the following information you are
required to determine whether Mr. Gaurav

able to be registered under GST law

 indirect Tax (Insroduction
ofGST) (M.Com )
(Se
em.
Particulars
Intra-State supply of goods chargeabie with Nil rate 28,50,00&
goods chargeable with GST@ 18%
intra-State supply of
. Intra-State supply of goods which are wholy exempt from GST 5,51,000
6,00,000
Total Value of Supplies 40.01.00
Solution
Every supplier shall be liable to be registered under this Act in the State or Union teitory.
ritory,
category States, from where hemakes a taxable supply of goods or services or both, if h other than
pecial
year exceeds40 lakhs.
if
his aggega
turnover in a financial
According to Section 26) of CGST Act, 2017, "Agregate turnover" means the aggregate value
1axable supplies (excluding the value of inward supplies on which tax is payable by a person on
of
a
charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of
having the same Permanent Account Number, to be computed on all India basis but excludes Centa
Tax,
State Tax, Union Teritory Tax, Integrated Tax and Cess.
Computation of Aggregate Turnover
Particuiars
intra-State supply of goods chargeable with Nil rate of GST wN.- 11
28,50,000
Intra-State supply of goods chargeable with GST@ 18% [W.N. - 2] 5,51,00
3. Intra-State supply of goods which are wholly exempt from GSST
u/s of CGST Act,2017 [W.N. 2] -
6,00,000
Total Value of Supplies 40.01.000
In this case since aggregate turnover of the company exceeds40 lakhs, it is liable to getitself
registered under GST Law.

Working Note
1. Intra-State supply of goods chargeable with Nil rate of GST is covered under exempt supplies, hence i
is to be included in computation of aggregate turnover.
2. Intra-State supply of goods chargeable with GST@ 18% is specifically included for determination of
aggregate turnover.
3. Intra-State supply of goods which are wholly exempt from GST under Section 11 of CGST Act, 2017s
to be included for determination of aggregate turmover.

2.4 COMPULSORY REGISTRATION [SECTION 24]

Compulsory registration in certain cases [Section 24]: Norwithstanding anything
contained in Section 22(1), the following categories of persons shall be required to be registered
under this Act -
)persons making any inter-State taxable supply
i) casual taxable persons making taxable supply:
ii) persons who are required to pay tax under reverse charge;
iv) person who are required to pay tax under section 9(5) 1.e. E-Commerce operator who is
required to pay tax on specified services
v)non-resident taxable persons making taxable supply;
vi) persons who are required to deduct tax under section 51, whether or not separately
registered under this Act;
vii) persons who make taxable supply of go0ods or services or both on behalf of other taxable
persons whether as an agent or otherwise;
vii) input Service Disributor, whether or not separately regisiered under this Act
x) persons who supply goods or services or both, other than supplies specified under section
9(5), through such electronic commerce operator who is required to collect tax at source
under section 52;
) every electronic commerce operator;
30 every person supplying online information and database access or retrieval services from
place outside India to a person in India, other than a registered person; and
xii) such other person or class of persons
as may be notified by the Government on
recommendations of the Council.
 Reglstration Under GST

Exempt Supplies Optional Voluntary registration

Scparate registrations tor
Agriculturist Registration
multiple business verticals
AggregateT7O> 40 Lakhs; 20 Lakhs1 in a state/UJT
in case ol special catcgory states Application for
rcgistration
Persons registered under cxisting law 30 days of becoiming liable
Within
Transfcrcc/sticcessor Ol transferrcd
DIuSIIess Application for
registration
nterstale suppiies Within 15 days of such change

Input service distributor Application

forithin 30 days of occurence o
Persons cOvered undcr RCM Canceitano Cvent warranting cancelauo
E-Commerce Operators/persons
rcprcsenting E-commerce operators
Application for
Personis iaking siupplies through
Revocatioil ol Within 30 days from date o
E-commerce operalor, liable to collet
Canccllation
t2x al sourcC 52
uw's Services of order of canccllation
Agcnts payimg tax on bclhalf of other
1aNable pcrsons
Supply of OIDAR serviccs from
Qutside India to non-rcgistercd person
India
in |5 days prior to
Application for commencement Earlier of
Specialiscd agencies-grant of UIN Period specificd|
Tegistration
Casual or Non-resident taxable persons of business along Validityin application or
with advance |90 days from
deposit of cstimated registration
tax liability

Ilustration 4: (Compulsory Registration Provisions)

taxable goods amounting
Goodluck, Ltd. of Nasik, Maharashtra has effected intra-State supplies of
supply of taxable goods amounting
38,00,000 till 31.12.2020. On 01.01.2021 it has effected inter-State GST law since its
it is not required to get registered under
ng
20,000. Goodluck Ltd. is of the opinion that financial year 2020-21. You are required to
during
aggregate turnover is not likely to cxceed 40,00,000
R

advise the company relating to registration requirements.

Solution: supply is
CGST Act, 2017, person making inter state taxable
As per provisions of Section 24 of section that makes it
Section 24 is an overiding
compulsorily required to obtain registration. Thus, under
prescribed persons even though the conditions prescribed
o mandatory to obtain egistration by certain registration.
Ltd. is mandatorily required to obtain
section 22 are not met. Hence, Goodluck is liable to be registered under
As per provisions of Section 25 of CGST Act, 2017, every person who
registration in every such State or Union territory in which he is so
section 22 or section 24 shall apply for to registration, in such manner and subject
te which he becomes liable
liable within 30 days from the date on obtain registration upto
required to
be prescrbed. Thus, Goodluck Lrd.
IS
to such conditions as may
ah 31.1.2020.
REGISTRATION ISECTION 25]
2.5 PROCEDURE FOR
Procedure to obtain Registration
under CGST Act, 2017-u/s 25.
as under
The procedurefor obtaining registration is
person is
days in every State/ UT in which such
1. Application to be made within 30 is liable to be registered under
25(1)J: Every person who
liable for registration [Section tor registration n every such State or Union territory in
section 22 or section 24 shall apply becomes liable to registration,
30 days from the date on which he
O which he is so liable within as may be prescribed.
subject to such conditions
in such manner and
 Indirect Tax (Introductlon
30 of GST) (M. Com.) (Sem
Em.i
Application to be made at least s days
Casual/ NR taxable person -
dava prior
commencement of businesA casual taxabie person or a non-resident taxah to
shall apply for registration at least 5 days prior to the commencement of business
Supplier making supply from Territorial waters of India Registration
obtained from nearest coastal State or Union territory: Every person
supply from the teritorial waters of India shall obtain registration in the coastal Stato
ak
territory where the nearest point of the appropriate baseline is located.
Single registration to be granted [Section 25(2)] person seeking registration
2.
a or
iA
Union territory.
ionundea
this Act shall be granted a single registration in State
Person having multiple business verticals in a State or Union territory. Sepa
registration for each business vertical may be granted A person having : m4
business verticals in a State or Union territory may be granted a separate registration fo
each
business vertical, subject to such conditions as may be prescribed.
comn
Business vertical [Section 2(18)1:"Business verical" means a distinguishable a n
of an enterprise that is engaged in the supply of individual goods or services or
related goods or services which is subject to risks and returns that are different from those th

the other business verticals. c

For the purposes of this clause, factors that should be considered in determining whe whether
goods or services are related include -

a) the nature of the goods or services;

b)the nature of the production processes,
c) the type of class of customers for the goods or services;
d) the methods used to distribute the goods or supply of services and
banking, insurane
e)the nature of regulatory environment (wherever applicable), including rance,
or public utilities.
would be applicable as
3. Voluntary registration - All provisions of registration
.

: A person, though not liable to be registered und

Normal Registration [Section 253)] under
may get himself registered voluntarily and all provisions of this Act
,as
section 22 or section 24
are applicable to a registered person, shall apply to such person. a
such registration to be treated
4. Person having more than one registration Each
-

person who has obtained or is required obtain more

distinct persons [Section 25(4)]: A
or more than one State or Union
than one registration, whether in one State or Union teritory
as distinct persons for the
territory shall, în respect of each such registration, be treated
purposes of this Act.
[Section 25(5)] : Where
5. Premises in separate States - Deemed distinct persons a or Union teritory
person who has obtained or is required to obtain registration in State
in

establishment in another State or Union territory, then suct

respect of an establishment, has an
persons for the purposes of this Act
establishments shall be treated as establishments of distinct
have
6. PAN mandatory for obtaining registration [Section
25(6)]: Every person shall
be eligible for
Permanent Account Number issued under the Income-tax Act, 1961 in order to
grant of registration.
51 may have, in
TAN mandatory: However, a person required to deduct tax under section
lieu of a Permanent Account Number, a Tax Deduction and
Collection Account Numbe se

issued under the said Act in order to be eligible of registration.

7. Non-resident taxable person Registration can be granted on basis of othe
25(6), a not
documents [Section 25(7)] : Notwithstanding anything contained in Section suc'
resident taxable person may be granted registration under Section 25(1) on the basis
of

other documents as may be prescribed.

Where
8. Failure to obtain registration Mandatory registration [Section 25(8)]: prop
person who is liable to be registered under this Act fails to obtain registration, the a
officer may, without prejudice to any action which may be taken under this Act or under L
manner as n
other law for the time being in force, proceed to register such person in such VE
be prescibed.
UNO
Unique Identity Number (UIN) to be granted to specialized agency of
Consulate / Embassy of foreign country / other notified persons [Section 25(9
Notwithstanding anything contained in Section 25(1) :
ReglairalenUnder
Csy

any spcclalizea ngency of

the Unlied Nations Organlsatlon
Stitutlon and organisatlon
notlled
or ányMultilateral Fiianci
Act, 1947, Consulate or under the United Natlons (Privilogas na
Embassy of forcign
person or class countrics and
b) any other of fpersons, ns may
be by the Commlssloner.
shall be gantented a Unlguc ldentity not
notlfed
Number In such mannct ner and for such purposes, ncluding
und of
refund of taxcs on the nothcd supplles
of goods or services or both reccíved by them, as muy
be prescribed.
UIN to De granted or rejected
10. RC aftor due verilicatlon (Sectlon 25(10) he
registration or tne onque ldentity Number shall in
sUch manner and within such period
be granted or rejected after dlue verc
as may bc prescribed.
RC to be issued in prescribed form [Scetlon 25(11))
be registration shall be
11. :A certificate of
issued in such form and with effect from such datc as may be prescribed.
UIN not granted within prescribed period Dcemed to be granted [Section
12. RC//
25(12)1A registration or a Unique Identy Number shall be demed to havc bean grane
De
after the CXpiry ol the period prescribed under Section 25(10), if no deficiency has
communicated to the applicant within that period.
DEEMED REGISTRATION (SECTION 26]
2.6
The provisions of deemed registration are as under:
RC/UIN granted under SGST/UTGST Act - Deemed registration
under CGST ACt
1. Identity Number under the Stare
(Section 26(1)J The grant of registration or the Unique
:
shall De
Goods and Services Tax Act
Goods and services Tax Act or the Union Territory this Act subject to
to be a grant of registration or the Unique Identity Number under
decmed Number has not been
application for registration or the Unique ldentity
the condition that the
in Section 25(10).
rejected under this Act within the time specificd rejection
application under SGST/ UTGST Act - Deemed
of registration contained in Section 25(10).
2. Rejection 26(2)] : Notwithstanding anything
under CGST Act [Section for registration or the Unique Identity Number under the State
any rejection of application
shall be
and Services Tax Act
Tax Act or the Union Territory Goods
Goods and Services this Act
application for registration under
deemed to be a rejection of
REGISTRATION
PROCEDURE FOR Rules, 2017]
2.7
aplication for registration. [Rule 8 of GST
making
2.7.1 Procedure for person,
Application for registration:
E-mail mandatory [Rule 8(1)] : Every
number,
Declaration of PAN, Mobile
other than -

taxable person,
a) a non-resident under section 51,.
required to deduct tax at source section 52 and
b) a person collect tax at source under retrieval services from a
required to database access or
C)a person supplying online information and recipient referred to in section 14 of the
d) a person non-taxable online
outside India to a registration under
placc
and Services T'ax Act, 2017. every person secking
Integrated Goods 25(1) and
registered under sectionapplicant")
who is lialble to be referred to as "the
(hereafter in
Section 25(3) registration, declare his-
applying for
shall, before Number,
Permanent Account
)
number,
i) Mobile
address,
ii) c-mail
1V) State or
Union territory
REG-01 on the
common portal.
other Special Economic
and Special
Part A of FORM GST
Special Economic Zone unitEconomic Zone or being a business
in for Special separate
Separate application
a
a unit(s) inapplication ior registration as a
person having Economic Zone.
Lone Developer:
A
a separate Service
developer shall make outsicde the Special person being an Input
EConomic Zone units located Every Distributor.
distinct from his other registration as 1SD: Input Service
Vertical for registration as such
Separate application separalc
application lor
Istributor shall make a
 .
Indiuet Tar tlntrenkactin f GA7) (4.Cn i
(Rule 8(2)]
2 Valldatlon of P'AN/ Moblle number/ -malil
a) The Pononent Account Number
shnHl es validated online by the ceommon ponal
Direct
dntabase maintoined by the Central Board of Taxes.
b) 771e mobile numer decareed under
nule B(1) shall be verfied throu a te
password sent to tho sakd mobile number and
c)The e-mail nddress declared under nule B(1) nte ote
shall be verified through a separate
password sent to the said e-nail addres. ofet
Temporary reference number (TRN) {Rule B(3)] On succesful verification s.
:
3.
Permanent Account Number, mobile number and email address, a ternporary reterer
number shall be generated and communicated to the applicant on the sad obile nur
and e-mall address.
4 Submission of application (Rule 8(4)]: Using the reference mnber generated urider
S(3).
the applicani shall electronically submit an opplication in Part B of FORM GST REG
duly signed or verified through clectronic verification code (EVC). along with the documer erts
specifed in the said Form at the common portal, cither directly or through a Facilitation
Centre notified by the Commissioner.
The applicant while submitting the above application has to undergo ADHAR numbey
authentication for grant of Registration [Rule 8(4A)
5. E-acknowledgement [Rulc 8(S)]: On receipt of an application under rule B(4). an
acknowledpement shal be issued clectronically to the applicant in FORM GST REG-02.
b. Temporary reference number of casual taxable person (CTP) [Rule 8(6)] : A person
applying for registration as a casual taxable person shall be given a temporary reierence
number by the common portal for making advance deposit of tax in accordance wth the
provisions of Section 27 and the acknowledgenent under rule 85) shall be issued
electronically only after the said deposit.
2.7.2 Procedure relating to verification of the application and its approval.
Verification of the application and approval [Rule 9 of CGST Rules, 2017]
-
1. Application found in order Approval to grant RC within 3 working days [Rule
9(1)]: The application shall be forwarded to the propcr officer who shall cxamine the
application and the accompanying documenis and if the same
are found to be in order
a 3 working days from the
approve the grant of registration to the applicant within period of

datc of submission of the application.

2. Deficiency found in application - E-Notice within 3 working days [Rule 9(2)]:
either in terms of any
Where the application submitted under rule 8 is found to be deficient,
said rule, or where the
information or any document required to be fumished under the
information províded in the
proper oflicer requires any clarilication with regard to any
a notice to the applicant
application or documents furnished therewith, he may issue
in FORM GST REG-03 within a period of3 working days from the date
of
electronically
submission of the application.
E-Clarification, information etc. within 7 working days of receipt of notice The
applicant shall furnish such clarilication, information or documents electronically, in FORM
GST REG-04, within a period of 7 working days from the date of the
receipt of such notice.
modification or correction
The purposcs of this sub-rule, the expression "clariication" includes
than Permanent Account
of particulars declared in the application for registration, other
in Part A of FORM GST REG-01
Number, State, mobile number and e-mail address declared
Approval to grant registration within 7 working days from the date of receipt is
of
3.
such clarification or information or documents [Rule 93)]: Where the proper
ofticer
may
satisfied with the clarification, information or documents furnished by the applicant, he
from the
approve the grant for registration to the applicant within a period of 7 working days
date of the reccipt of such clarification or information or documents. no
Rejection of application if no reply is received within 7 days [Rule 9(4)] Where the
:
4.
reply is furnished by the applicant in response to the notice issued under rule 9(2) or where he
proper oficer is not satisfied with the clarification, information or documents furnished,
shall, for reasons to be recorded in writing, reject such application and inform the applican
clectronically in FORM GST REG-05.
 GS7
alon Under
Procedure for
Reglstration

Every person liadie to get

registered and
shall, before applying person seeking voluntary
tor registration, regiSurdu
(PAN), mobile mumber, declare his PennancInt
C-mail address, A.ccount Number
REG-010n GSIT Common State/UT in Part
Portal. A of FORM GS

PAN, mobile
PAN validated online|
number and e-mail a Mobile number and
ddress are validated by Common Portal verilied through
from CBDI database email
one tiine password
Sent to it.
Temporary Relereiice Number
(TRN) is generated and
communicated to tne
applicant on the validated mobile
number and e-mail address.

Using TRN, applicant shall electronically

subnit application in Part B o
applicantion lorn, along with specified documents
at the Common Portal.

On receipt of such application, an acknowledgement in the prescribed 1orm

shall be issued to the applicant electronically. A Casual Taxable Person
(CP)
applying 1or registralioIn gets a TRN for making an advance deposit of lax in his
elcctronie cash ledger and an acknowledgement is issucd only afler said deposil.

Applicatio1 shall be forwarcded to the Proper OMicer.

Proper Oilicer examines the applicalion and

accompanying documents.

Proper Oficer issues notice

same are found in order?Nelectronically, within 3 working |
If
days from application date
thercby secking clarification**.
information or docunients
Yes
from the applicant.

within 3 (If applicant has lumished the clarilication, }No

inloration or documents within 7 working
working days nolice?
from the date days irom receipt of

Yes
of submission
proper ollicer is satisfied with No
ofapplication lf it?
Yes
Proper oflicer will grant the
relistration certilicate in
within 7 working days from
Fonn GST REG-06 date of reccipt of inlormalion/
clarification / documents
the |
Proper officer will reject
application lor reasons to be

recorded in wTiling.
particulars delared in the
Clarification includes modilicalion/correclion of
** Mobile No. & E-mail address.
other tlhan PAN, State,
application for registralion,

Application
Deemed Approval ol
lails to take any action
I the proper oflicer from the date of subnission
of application, or
days
wiuhin 37 working days from the date of receipt of clarilicalion. inlormation or
working
within
the applicant
docnents furished by shall be deened to have
been approved.
grant of regstralion
the application for
 Indireet Tar (Introtuctton of GST) (M.Com.)
34

S. Deemed approval [Rule 95)]: If the proper

officer fails to take any action
(M.Com.j
-
(Sem

a) withina period of 3 working days from thee date of submission of the application: or
b)within a period of 7 working days from the date of the receipt of he the clanicatio
clanke
infomation or documents furnished by the applicant under rule 9(2),
the applicant for grant of registration shall be deemed to have been approved.
Physical verifcation of business premises.
Physical verification of business premises in certain cases [Rule 25 of CGST Ru
2007) Where the proper officer is satisfied that the physical verification of the place of busines
a registered person is required after the grant of registration, he may get such veification done
the verification report along with the other documents, including photographs, shall be uploaded
FORM GST REG-30 on the common portal within a period of 15 working days following the date
such verification.
2.7.3 Procedure for issuance of registration certificate.
Issue of registration certificate [Rule 10 of CGST Rules, 2017):
1. Grant of RC on approval of application [Rule 10(1)] :Subject to the provisions
Section 25(12), where the application for grant of registration has been approved under rule o
a certificate of registration in FORM GST REG-06 showing the principal place of business and
addiional place or places of business shall be made available to the applicant on the commo
portal and a Goods and Services Tax Identification Number shall be assigned subject to the
following characters, namely
a) two characters for the State code;
b) ten characters for the Pemanent Account Number or the Tax Deduction and Collection
Account Number;
c)two characters for the entity code; and
d)one checksum character.
2. application made within 30 days Registration effective from the date on which
If
the person becomes liable to registration [Rule 10(2)]: The registration shall be effective
from the date on which the person becomes liable to registration where the application for
registration has been submitted within a period of 30 days from such date.
3. application not made within 30 days Registration effective from the date ot
If
grant of registration [Rule 10(3)]: Where an application for registration has been
submitted by the applicant after the expiry of 30 days from the date of his becoming liable to
registration, the effective date of registration shall be the date of the grarnt of registration
unde
rule 9(1)/ 3)/(5).
registration shall be digitally
to be digitally signed [Rule 10(4)] Every certificate of
:
4 RC
signed by the proper officer under the Act.
registration has been
Grant of RC within 3 working days [Rule 10(5)] Where the
:
5.
granted under rule 9(5), the applicant shall be communicated the registration number and
the
verification
certificate of registration under rule 9(1), duly signed or verified through electronic
days after the
code, shall be made available to him on the common portal, within period of
a 3

expiry of the period specified in Rule 9(5).

for multiple
2.7.4 Conditions subject to which separate registration can be granted
business verticals within a State or a Union territory.
Separate registration for multiple business verticals within a State or a Union territory
[Rule 11

ofCGST Rule, 2017]:

1. Conditions for separate registration for multiple business verticals [Rule 11(1)]:
requiring
Any person having muliple business verticals within a State or a Union territory,
a

separate registration for any of its business verticals under section 25(2) shall be granted
conditions
separate registration in respect of each of the verticals subject to the following
namely:
a) such person has more than one business vertical as defined in Section 2(18);
b) the business vertical of a taxable person shall not be granted registration to pay tax
une
un
section 10 if any one of the other business verticals of the same person is paying tax
section 9:
 Under GsT
Reglstration
35
Where any business vertical
of
registration becomes ineligible a registered
BIstered person that has been granted a separare
to pay tax under
she
th said person shall
become ineligible ction 10, all other business verticals of
sect
all separately registered to pay tax under the sald sectuo
DDly of goods or business verticals
services or both ofof such person shall pay tax
tax uunder the Act on
person and issue a tax invoice made to another
made
for such
regist
registered business vertical of such
gistration
regist supply.
Separate application for each
n eligible to obtain
erson business vertical [Rule 11(2)]:A registered
separate
application in FORM GST REG-01 registration for business verticals may submit a separate
in respect of cach such
visions
3. Rule
of Rule9 and Rule vertical.
10 applicable [Rule 11(3)1:1The 9 and
10 relating to the venlication provi
applicati and
omitted under this
the grant of registration shall, mutaud ndis, apply
to an rule.
2.7.5 Procedure of Suo moto registration.
SuO moto registration [Rule 16 of CGST Rules, 2017)
Temporary Registration by proper officer [Rule 16(1)]: Where, pursuant to any sure
enquiry, inspecon, Search or any other proccedings
under the Act, the proper oflicer
that a person nabie to registration under the Act has failed to apply for such registraton, su
nu
officer may register the said person on a temporary basis and issue an order in FORM GST
REG-12.
2. Efective date of registration [Rule 16(2)] : The registration granted under rule 16(1) shall

be effective from the date of such order granting registration.

3. Application for registration to be made within 30 days of temporary registration r
appeal filed against order of temporary registration is dismissed Within 30 days O
appellate order [Rule 16(3)] : Every person to whom a temporary registration has been
granted under rule 16(1) shall, within a period of 90 days from the date of the grant ol Sucn
kule 8
registration, submit an application for registration in the fom and manner provided in
or Rule 12.
of temporary registration, in such
Where the said person has filed an appeal against the grant
within a period of 30 days from the
case, the application for registration shall be submitted
liability to registration by the Appellate
date of the issuance of the order upholding the
Authority.
The provisions of Rule 9 and
Provisions of Rule 9 and Rule 10 applicable [Rule 16(4)]:
shall, mutatis
4.
to verification and the issue of the certificate of registration
Rule 10 relating
submitted under rule 16(3).
mutandis, apply to an application :The Goods
GSTIN be effective from date of temporary registration [Rule 16(5)] rule 16(4).
to verification under
Number assigned, pursuant to the
5.
and Services Tax Identification granting registration under rule I16(1).
the date of the order
shall be effective from GSTIN.
of Display of registration certificate and [Rule 18 of CGST Rules.
2.7.6 Manner GSTIN on the name board
certificate and
Display of registration
[Rule 18(1)J: Every
2017):
Principal and additional place of business
RC to be displayed at prominent location at his
1. certificate of registration in a
display his business.
registered person shall place or places or
business and at every additional Every registered person shall
principal place of board [Rule 18(2)]:
2. GSTIN to be
displayed on the name ldentification Number on the
name board exhibited at the
Tax business.
display his Goods and
Services
at every additional place or places of
place of business and
entry of his principal Application and Replies
authentication of Rules, 2017]
2.7.7 Method of
authentication [Rule 26 of CGST e-signature [Rule 26(1)]
:All
Method of authenticated by
etc. to details of outward and
E-Applications, replies notices, returns including the provisions
reply, if any, to the submitted under the
applications, including document required to be certificate or through
supplies, appeals or any otherelectronicaly with digital signature Act, 2000 or
Inward submitted Intormation Technology
shall be so proVISIons of the behalf.
of these rules under the as notified by the Board in this
e-signature as specified or verification
other mode of signature
Verified by any
 GST) (M.Com.) (Sem.-1v
(Sem
Indirect Tax (lntroduction of

36 : A registered person registered undo

Digital signature mandatory for companies
shall furnish the
vess
documents or application erttied e
provisions of the
Companies ACt, 2013
certificate. online shall
through digital signature : Each document
including the return furnished D
Signature [Rule 26(2)]
2. through EVC
signed or verified Document including the return
furnished online to be verified
Registered Person
himself, or
a) by the individual some ofher person dh.
Individual
a) b) where he is absent from India, by uly
authorized by him in this behalf, and
from attending
where the individual is mentally incapacitated
c) person competent to a
his affairs, by his guardian or by any other
on his behalf,
undivided | a) by a Karta and
Hindu or is mentally incapacitated
b)
b) where the Karta is absent from India such
family
from attending to his affairs, by
any other adult member of
such Karta;
family or by the authorized signatory of
a) by the chief executive officer, or
Company
b) by authorized signatory thereof behalf;
by an officer authorized this
in
Government a)
d)
Governmental agency
Local authority
by any partner thereol,
not being a minor, or
Fim a)
signatory thereof;
D) by authorized the association of
persons, or
Association of Persons a) by any member of
thereof,
by authorized signatory or
by the trustee or any trusiee,
Trust signatory thereof;
b)_ by authorized
person competent to act on his behalf,
some
Any other person a) by serviIces ta
h) with the provisions of
section 48 i.e. Goods and
authorized in accordance
or by a person
practitioners. All notices
authenticated by DSC [Rule electronically by the 26(3)]:
certifcates, etc. to be
3. E-notices of this Chapter shall be
provisions
issued
certificates and orders under the to issue such notices
or certificates or order
ofticer authorized Infomation
proper officer or any other specified under the provisions of the
certificate
through digital signatures
Technology Act, 2000. Notification No. 11/2017-C
No. 6/2017-CT dated 19.6.2017 as amended by
Notification
dated 28.6.2017 w.e.f. 22.6.2017 Rules, 2017.
purpose of Rule 26(1) of CGST
Modes of verification for the purpose of Rule 26(1) of the
CBEC has notified the following modes of verification, for the
The
CGST Rules, 2017 namely:
Verification Code (EVC):
i) Aadhaar based Electronic banking login on the commor
Electronic verification code generated through net
i)
portal;
portal.
ii) Electronic verificaion code generated on the common
any document is through any of the
aforesaid modes
Where the mode of authentication of
days of furnishing the documents.
such verification shall be done within two source
to persons required to deduct tax at
2.7.8 Procedure for grant for registration
to collect tax at source. sou
tax at source or to collect tax at
Grant of registration to persons required to deduct
[Rule 12 of CGST Rules, 2017):
12(1)] : Any pers
1. E-Application by Tax deductor/ collector electronically [Rule
51 or a person requrea
required to deduct tax in accordance with the provisions of Section
electronically suD
collect tax at source in accordance with the provisions of Section 52 shall
in FORM
an application, duly signed or verified through electronic verification code,
 GS7
RcesiratknUndir
EG-07 for the grant of registratlon
notified through S's'R 37

Facltation ntre notiied

b issued wlthin the Com
by the
by the
the common
Commissloner. porta
portal, either directly or througn a
3 working days
ton after due verilication [Rule 12(2)]:
rCn Deriod of
3 working days
and issue The
a certificate of registration
rant
ellation oI RC from
IRule 12(3)]
the date of submission
of the a
in r
3 Oceeding under the Act,
the pro : Where,
upon an
pruatlon in FORM proper oflicer is enquiry pursuant to any other
or pursu
GST REG-06 satisfied that
has been issued a person to whom a certificate
et section 51 or collect taxO nas been
under is no longer liable to deduct tax at source
stration issued at source under
under rule 12(2) section 52, the said officer nay cancel the
person ctronically in FORM and such cancellation shall
GST REG-08.
ina
becommunicated
o to the said
However, the proper oflicer
shall follow
cancellation of registration. the procedure as provided in Rule 22 for the
2.7.9 Procedure for grant
of
informatioonand data base accessregistration to a person (OIDAR)S
non-taxable online recipient.
Or retrieval services from a place outside India to
to aa dia
Grant of registration to a person
supplying online information
rvyices from a place ouisicie India to and data base access or retle
a non-taxable online
1E-application by supplier of OIDAR recipient [Rule 14 of CGST Rules, 2017
services [Rule 14(1)]: Any person supplyng onu
infomation ana database access or
retrieval services from a place outside India
taxable online recipient shall electronically to a no
submit an application for registration, duly signeu
or veritied through EVC, in FORM GST REG-10,
through a Facilitation Centre notified at the common portal, either directly O
by the Commissioner.
. Grant of RC [Rule 14(2)] : The applicant referred
to in Rule 14(1) shall be granted
registration, in FORM GST REG-06, subject
to such conditions and restrictions and by sucn
officer as may be nouhed by the Central Govermment
on the recommendations of the Councl.
2.7.10 Procedure tor assignment of unique identity
number to certain special entities.
Assignment of unique identity number of certain special entities
[Rule 17 of CGST Rules, 2017]:
1. E-Application tfor grant of UIN [Rule 17(1)]: Every person required to be granted a
Unique ldentity Number in accordance with the provisions of Section 25(9) may submit an
application electronically in FORM GST REG-13, duly signed or verified through EVC, in the
manner speciied in Rule 8 at the common portal, either directly or through a Facilitation
Centre notified by the Commissioner.
2. UIN to be assigned and RC to be given within 3 working days [Rule 17(2)] The :
proper oficer may, upon submission of an application in FORM GST REG-13 or after filling up
the said form, assign a Unique Identity Number to the said person and issue a certificate in
FORM GST REG-06 within a period of 7 working days from the date of the submission of the
application.
2.8 REGISTRATION OF NON-RESIDENT AND CASUAL TAXABLE PERSON SECTION 271
Special provisions relating to casual taxable person and non-resident taxable
person.
2.8.1 Special provisions relating to casual taxable person and non-resident taxable
person [Section 271.
. Casual/ non-resident taxable person- Registration valid upto period specified or 90
days [Section 27(1)] : The certificate of registration issue to a casual taxable person or a
non-resident taxable person shal be valid for:
registration; or
a)the period specified in the application for
b)90 days from the effective date of registration
whichever is carlier.
of RC: Such person shall make
Taxable supplies to be effected only after the issuance
certificate of registration.
taxable supplies only after the issuance of the
proper oificer may, on suficient cause being
Extension for further period of 90 days: The
Shown by the said taxable person, extend the said
period of 90 days by a further period not
exceeding 90 days.
Advance deposit to betaxable made equivalent to the estimated tax liability
A casual person or a non-Tesident taxable person shall, at the time
Section 27(2)]:
 Secilon A5(), Maka en nglyange daa
application for registratton ndar lADny of s|Ch
person or lhe peod
ofsudiinn af
xUvakni to the estinmated tax
taN n an amon
raisratidM is soughM, auddilonal tnx Whee
wad ihe depostt in case of extenslon- Rqual to olesposlt A) nelediti
Additional A70), sunch tasabla 1erson sl\ll
under Section perl9d for wi
extensin af ture is sNghtto tdhe estimmated tax lablty ol sticlh peron lor ha
N oN IAN Npuvalenn

to electronle cash lecdger

(Sectlon 27(3)] I
Amount deposited to Section be eredited
sthall be creclitent to the olectronia 0uslh
lercdyear of
l
under 27(2)
a n deNasitexd
utidzexd in the manner
providecd uncler soction 49.
erNN and shall be
registration to non-resldent taxabla pernon,
for grant of Rules, 2017
2.82 Pocedure non-resicdent taxable person [Rule 13 of CGST lo
Grant of registration to person at least 5 days prlor
taxable
E-Application by non-resident non-1Osiclent tuxable peIson traj
business Rule 13(1)] :A pu5s)por1, fo
commencement of with a sell-attestod copy of hls valid
along
application, RIG.|
GST
elctnonically subnit an tdhrough elecronic veritication code, In l'ORM
registration, duly signed or
veritied
business at the common portal elther direct
of
to the commencement Commissioner.
09, at least 5 days pior
Facilitation Centre notilied by the entity incorporated
or
or though a given by business
number to be estalblished ouiskle
Foreign Tax identification case of a business entity incoporated or
icdentilication nurnter
established outside India The shall be submitted along with its tax Government
:

registration of than
application for
India, the identifiecd by the
entity is
unque number on the basis of which theavailable.
or Account Number, if 13(2)] :A
country or its Permanent andvance deposit of tax [Rule teinpoOrary
for making an given a
2. Temporary reference numberas a non-resicdent taxable person shall beof tax in accordance
person applying tor
egistration an advance
deposit issued
common portal for making rule 8(5) shall be
acknowledgement under
rererence number by the the
section 27 and lecdger.
W7th the provisions of in his electronic cash Rule 9 and
electronically only after the said deposit
[Rule 13(3)]: The provisions of
10 applicable mulatis mutandis, apply t
Provisions of Rule 9 and Rule and the grant of registration shall,
3. verification
Rule 10 relating to the this rule. The application
fo
submitted under [Rule 13(4)]:
an application by authorized
signatory signato
be signed shall be siggned by his authorized
4 Application to
registratdon made by a
non-resident taxable person PAN.
resident in India having a valid by casual taxable person
who shall be a person period of operation
Procedure for obtaining extension in
2.8.3
non-resident taxable person. person and non-resident taxable persor
and operation by casual taxable
Etension in period of registration period [Rulk
CGST Rules, 2017): validity of
[Rule 15 of before the end of the non-resident taxable person intendste
Application for extension or a
I.
a registered casual taxable person of registration, an
application
15(1)]: Where his application
period of registration indicated in
through the common portal, eithe
extend the electronically
shall be submited
befor
FORM GST REG-11 by the Commissioner, by such person
Facilitation Centre notitied
directly or through a registration granted to him.
the end of the
validity of advance deposit of tax [Rule 15(2)]:T
only on specihe
Acknowledgement of applicationacknowledged only on payment of the amount
2. 15(1) shall be
application under rule
in Section 27(2).
 UnderOs
GST
yiaon
Casual Taxable Person
Non-resident taxable peron

GST law prescrioes special procedure for registratíon, as also for extcnsion f the
operatioin period of such Casual
or Non-Rcsident taxable person%.

They ave to appiy 1or regisuation at least 5 days in advance before makng an
supply.

Registration 1s graied to them or period of operation is extended only after ihe

make advance deposit of the estimated tax liability

Registration is granted to tlhern for the period specified in the regsiralio

application or 90 days from the cffective date of registralion.

persons
2.8.4
Difference between casual and non-resident taxable CGST Act in Sections
Casual and Non-resident taxable persons separately defined in the
are
2(77) respecuvely., Some of the differences are outlined below:
2/20) and

Casual Taxable Person

Non-resident Taxable Person
occasionally undertakes
undertakes taxable person who
A
A taxable person wno occasionally involving supply of goods
or
transactions invoiving Supply of goods or transactions
place of business
UT where he has no fixed
services but has no fized
services in a state or
residence in India.
place ofbuSiness. Number. A non-
He does not have a PAN
PAN number may take
He has a PAN Numbe. resident person, if having
person.
registration as a casual taxable
form for registration by
same as for | Different application
Application fom 1or registration
is person viz. GST REG-10.
GST REG-01.
non-resident taxable
persons viz.
normal taxable There is no such
requirement.
undertake transacions in the course
He has to
in the
or furtherance of business. GSTR-2 and | He has to
file a separate simplified retum
GSTR-1,
He has to file normal tormat SIR-5.
GSTR-3 returns. respect of import of
He can get ITC only in
inward supplies.
He can claim ITC of all and/ or services
goods
REGISTRATION [SECTION 28 AND 29]
CANCELLATION OF amendment of
2.9 AMENDMENT AND The provisions relating to
registration [Section 28]:
2.9.1 Amendment of
proper officer (PO)
regzistration are as under:
to RC/ UIN to be furnished to Number
relating a Unique ldentity
Change in information registered person and a person to whom
changes in the infomation
furnished
ISection 28(1) : Every proper oiicer ot any
shall infom the manner and within such
has been assigned thereto, in sucn 1orm and
registration or subsequent
at the time of
prescribed. proper officer may, on the
period as may be (Section 28(2)) The
:

of amendments approve or reject amendments

Approval / Rejection
furnished above or as ascertained by him,
as may be prescribed.
basis of information manner and witnin such period
particularssuch in
In the registration
 tndirectTaz (rrocactionO)
uCy
Approval not requíred for amendment in presaribed pernicnlars : A
gropet oHicet shal not be Teqirei in rEspa d aEnnes cd sh paricse
presabed
Opportunity of being heard beiore rejection: The proper ocer s no
application sor aendsne: in ie regaraion parricis
opporuriny i being hezrd.
3 Rejection
*ihon gng

or approval of amendments under SGST/ UTGST Act- Deemed.

es
te

or approval under CGST Act [Section 233)] :Aryreecion or approraldae

rder the Stare Goods ard Serioes Taatokateaor the UrionorTertory Goods and S
Fca, as the CaA NaJ be, shal be deemed reecion appIO-al urder úis Ac
2.9.2 Procedure of amendment of registration.
Arnerdnet of regisration [Rule 19 cí CCST Res, 2017]
1. E-Applicatíon for change in partículars within 15 days of such change [Rule 19
Where there is ary chenge in ay cf tre parisitass furnished in the eppicaion for eg
GST
in FORM GST REG-01 or FORLA GST PEG-07 o FORI GST REG-09 or FORM n
or for Unique ldetity Nunber in FORM GST REG-13, either at the ine of
reginration or Urique ldertity Nurnber or as ameded Tom ume to ime, the re
person shall, within a period of 15 days of such change. submi an appicaion, duly si
vertied through elecaronic veifcation code, elecronicaly in FORA GST REG-14, al
the docurnents relating to sich change at the cosrinor porta.
REQUIRED)
Approval of Amendment: (CORE AREAS- APPROVAL OF PO
a) Approval of arnenidrnent vihin 15 days: Where
the change relates to:
i)legal narne oí business:
business o
)address of the principal place oí business or any addinional place() of
Managing Comm
ii) addition, deletion or retirement of parners or directors, Kata,
Poard of Trustees, Chief Ezecitive Oficer or equivalent, respoTSble for the day to
affairs of the business, which does not varant cancellaion oi registration
Section 29, the proper oñcer shall, aiter ue verication.
approve the amend
application
within a period of 15 working days írom the date oi the receipt of the su
FORM CST PEG-14 and issue an order in FORM GST REG-15 elecironicallywarran and
arnendment shall take effect írorn the date of the occurrence of the event
Such arnendrnent;
on basis of same PAN: TIE
b) Change to be effective in all registrations obtained
(a) in any State or Unic
change relating to sub-clause (i) and sub-clause () of clause
person obiained under te
1eritory shall be applicable for all rezisirations oi the registered
PAN;
provisions of this Chapter on the sarne
of the application (NON CORE
c) Other changes to be effective upon submission any pariculars ohe
AREAS) i.e. other than CORE area: Where the change relates to
shall stand amended upo:
than those specficd in clause (a) the certificate of registration
subrnission of the application in FORM GST REG-14 on the common portal
Change in the mobile number or e-mail address of the
authorized signatory -
Any change in the mobile
Online verification for such change through OTP
:

submitted under this rule, #

number or e-mail äddress of the authorized signatory verification through the
amended írorn tirne to tirne, shall be caried out only after online
the said rule.
Cornnon portal in thc manner provided under
PAN : Where a change in the constitutiond
d) Fresh registration in case of change in
Account Number of a registered
any business results in the change of the Permanent
in FORM GST REG-01.
person, the said person shall apply for fresh registration
rejection of amendment application
2. Show Cause Notice (SCN) to be issued prior to
opinion that the amendment sought under
[Rule 19(2)] : Where the proper officer of the
is
furnished therewith are incomplete Cr
rule 19(1) is either not warranted or the documents
from the date of the receipt of tr:
incorrect, he rnay, within a period of fifteen working days
in FORM GST REG-03. requiring tre
application in FORM GST REG-14, serve ä notice
days of the service of tne
registered person to show cause, within a period of seven working
said notice, as to why the application subrnitted under
rule 19(1) shall not be rejected.
egistration Under
GST

Reply to SCN within 7 days

notice to show cause,
he [Rule 19(3)]
rking daysfrom the dateiSsued under rule :
The registered person shall furnish reply
a to
of the service le 19(2), in FORM GST REG-04,
REG-04 within a period of 7
Rejectionof application of
and order the said notice.
found to be not satisíactory [Rule 19(41:Wheret
or where the reply furnished under rule
issued under rule 19(2) within no replyisis fui
furnished
reject the application submitted the period prescribed in response to the notice
under rule 19(1) in Rule 193), the proper ofticer hall
Deemed ndment [Rule and pass an ord
a eriod 195)]:Fthe proper order in FORM GST REG-05.
a)within peri of 15 working per officer fails to take any action-
hh within days from
a pernoa o1 7 Working the date of submi
omission of the application, or
days from
show cause under rule the date of the receipt
193). of the reply to the noie
the cerifica
icate of registration
shal stand amended
certiicates shall be made available to the extent aapplied for and the amended
to the registered persor
AMENDMENT Son on the common portal.
TO REGISTRATION

Submission
of GST
Registered application within 15
Person'UN Common Portal
days of change
holder

arcas
Non-core

APPROVAL
OFP0

NO

Registration certificate Pennission to be Proper Officer (PO)

amended granted within next APPROVAL OF PO
15 days

PO will serve a Show Cause But, if PO is of the opinion that

Notice (SCN) why application
|amendment is unwarranted or documents
for amendment should not
rejected? furnished are incomplele/incorrect.
be
within 15 working days
of receipt of
application
registered person replies
If 7
to the notice within
working days?
NO \

Yes

No Ifreplay is satisfactory? Yes

Application lor amendnment|

shall be rejected.

registration.
cancellation of
3 Provisions relating to
[Section 29: registered person
Lancellation of registration suo motu or on application by
ancellation of registration either
may-
proper officer
dection 29(1)]: The
a) either on his own motio,
on an application field
-
b)
 GS1) (MCom.) s.
Indirect Tar (Introuction of Sem.

42
registered person, or such person,
by the
i)
heirs, in case of death of may be prescribed
ii) by his legal
manner and within such period as
registration, in such registration can be caKEle
car
cancel the registration is cancelled : The
Circumstances in which where,
regard to the following circumstances
having
business has been-
a) the
i) discounted, including death of the proprietor,
transferred fully for any reason
ii)
with other legal entity,
ii) amalgamated
iv) demerged, or
or
votherwise disposed of;constitution of the business: or
any change in the i.e. Volunt
b) there is
than the person registered under Section 253)
person, other section 24.
c) the taxable registered under section 22 or
Registration, is no longer liable to be 29(2)]:
by proper officer - Reasons thereof [Section
Cancellation of registration including a
2. registration of a person from such date,
the
proper officer may cancel fit, where,
retrospective date, as he may deem
-

or the rules mad

person has contravened such prOvisions of the Act
a) a registered
thereunder as may be prescribed; or furnished retums ior
section 10 i.e. composite levy has not
b) a person paying tax under
consecutive tax peiods; or 29(1) (b), has not furmishe:
c) any registered person, other
than a person specified in Section
months; or
returns for a continuous period of 6 commencec
person has taken voluntary registration under Section 253) has not
d) any who
registration; or
business within 6 months from the date of wilful misstatement or
suppression oí facts
obtained by means offraud,
e)registration has been shall not cancel the
registration witho
of being heard: The proper officer
Opportunity
heard.
giving the person an opportunity of being liability [Section 293)] : Ths
registration Not to affect tax person to pa
3 Cancellation of
-

the liability of the

registration under this section shall not affect this Act or the rule
cancellation of discharge any obligation under
this Act or to an
tax and other dues under
the date of cancellation whether or not such tax
prior to
made thereunder for any period cancellation.
before or after the date of
other dues are determined
UTGST Act - Deemed cancellation CGST Act [Section
under SGST /
4. Cancellation cancellation State Goods and Services
Tax Act or ths
The of registration under the deemed to be
29(4)]: may be, shall be a

Territory Goods and Services Tax Act, as the case

Union
Act.
cancellation of registration under this whichever is
Pay ITC availed on goods in stock or output tax
On Cancellation -
whose registration is cancelled
shall pay a
: Every registered person
higher [Section 29(5)] way of debit în the electronic
calculated in such manner as may be prescribed, by
amount
credit ledger or electronic cash ledger, iîn
-

input tax respect of

a) equivalent to the credit of
inputs held in stock, or
held in stock, or
inputs contained in semi-finished goods
held in stock, or
inputs contained in finished goods
capital goods or plant and machinery.
the date of such cancellation, or
on the day immediately preceding
the output tax payable on such
goods,
b)
whichever is higher.
goods or plant and machinery, t
Payment in case of capital goods: In case of capital
taxable person shall pay- ar
a) an amount equal to the input tax credit
taken on the said capital goods or plant
machinery, reduced by such percentage points as
may be prescribed; or
b) the tax on the transaction value of such capital goods
or plant and machinery unde
section 15.
whichever is higher.
 Co ion oi amoart
te te
ÉE T
paTabe
25) hte in prescrbed menner
Z45}
294 Froa
re tobefoiowed#2ecicied
ibed
nsa [Section
b TEgsrered rensasnzybe 29(6)]:2ao
esabed
tion o iorcancelationoiregisration:
person seeking
g cancelaionof gistration
a persor tom ,2017
AregseredpES*
person, oher
Tie 12, oF
hEn-
apiucznoGFOR GSI amed nder nle 17.
Eion
E-16,zcing 29i) tel elecronicaly suDi
heren-
egisasong ied or nished goods
n the dase ion ricC He cancelaton of
D)Liaisan therecn

may FuTsh. alon3

a
COxoi Porta
te ppiczio, Televari
a period docimenis Tn suppot ihereoi, at the
caTceas071, Er i 30 days
Voluntary regsurau0n
Ceciy or úrough a i the occeTTence of the even waranüng tne
Faciation Cente noiñed
-
Application
date of registration: Noappiction cannot be made upto
1
by he issiona
1 year from the
2iEbie perSOn.
c2se of a ta2a io úe canceaion regs etecu
ar forn the ecre zin Tegseeds
cate ci 1egsuaion. vounmery, ci sration shal be considered in
berore
Efore the epiry of a period
oi one
29.5 Cases when registration is liable
Regisration to De for cancellation.
CarcEd in enzin ceses [Rule
arted to a persoi 5 ADE 1O DE cEnceled, 21 of CGST Rules, 2017]:
The regisraion
a) does not cOTiduct aty f the szid person,-
oSiress Tom the decared
b) issyes mvoice or Dl place of busines; or
iinout Supply ci gpods or
this Act, or the rules rnade services in violaion of
thereunder. the provisionis o
29.6 Procedure to be folowed
by Proper Officer
Cancelaion oí regstration [Rule for cancellation of registration.
22 oi CGST Rules,
1. SCN for Cancellation of Registration 2017
to believe tnat tne regsiauon oi a Rule 22(1)]: Where the proper ofñcer
person is liable to be cancelled has reasons
issue a notice to sucn person under section 29. he shall
in FORM GST REG-17,
period of Even woring days Tequiring him to show cause,
írom the date of the within a
registration shall not be cancelled. service of such noice, as
to why his
2. Reply to SCN [Rule 22(2)] : The
reply to the show cause
be furmished in FORIM REG-18 notice issued under
ithin the period specifed in the said sub--Tule. rule 22(1) shall
3. Order for Cancellation of
Registration [Rule 223)]: Where
an application for cancellation a personwho has submitted
oí his regisration is no longer liable
registration is liable to be cancelled to be registered or his
The proper oficer shall issue an order in FORM
GST REG-19, within a period
of 30 days from-
the date of application subnitted under rule 20(1) or, as the case
may be,
the date of the reply to the sho0w cause issued under rule 22(1).
cancel the registration, with effect irom a date
to be determined by him and noify the
person, directing hin to pay arrears of any tax, taxable
interest or penalty including the amount liable
to be paid under section 2915).
4. Dropping
of proceedings for cancellation of registration [Rule 22(4)]: Where
furnished under nile 22(2) is found to be satisfactory, the reply
the proper oficer shall drop the
proceedings and pass an order in FORM GST REG-20.
S. Applicability
to legal heirs [Rule 22(5)]: The provisions of Rule 223) shall, mutatis
mutandis, apply to the legal heirs of a deceased proprietor, as if the application
had been
Submitted by the proprietor himseli.
C10 PROVISIONS RELATING TO REVOCATION OF CANCELLATION
SECTION OF REGISTRATION
30
Application for restoration of registration to be made within 30 days from service
of
cancellation order [Section 30(1)] : Subject to such conditions as may be prescribed, any
 Indircct Tar (Introduction of
GST) om)
(M.Com
em.-
o
44 Cancelled by the proper officer on his own KEgISIr
whose registration is registration in the
the motm
registered person, cancellation of the preschi
apply to such officer for revocation of the cancellation order.
may from the date of service
of
manner within 30 days application [Section 30(2)]: The proper oficer canc insue
Acceptance / rejection of
prescribed, by order, either revoke cellaüon
2. period as may be Solu
manner and within such application.
registration or reject the application for revor
Before rejection The
:
the o
Opportunity of being heard not be rejected unless the applicant has been en eiven financ
a Turno
registration shall
cancellation of
opportunity of being heard. UTGST Act - Deemed
restoration under Cc
Restoration of RC under
SGST/ the State CoA
revocation of cancellation of registration under may and
case may
[Section 30(3)]: The Territory Goods and Services Tax Act, as the be,sha
Union this Act.
Services Tax Act or the cancellation of registration under
a revocation of
be deemed to be cancellation of registration.
for revocation of 23(1)]: A registered n
2.10.1 Procedure Cancelled Registration [Rule own motion, may suhpers
Application for
1. Restoration cancelled by the proper oficer
on his
REG-21. t
whose registration is cancellation of registration, in FORM GST or
application for revocation of
of 30 days from the date of the service of theFacilita
proper oficer, within a period common portal, either directly or through a itation GST
cancellation of registration at the
Commissioner. Application ha
Centre notified by the furnish returns - Restoration Illus
Cancellation on account of failure to paid: No application
furnished and tax has been
not be filed until returns
repita
has been cancelled for the failure of the egistere
revocation shall be filed, if the
registration
and any amount due Dena
as tax, in provis
such returns are furnished
person to furnish returns, unless towards interest, enalty
been paid along with any amount payable
terms of such returns, has
the said returns.
and late fee in respect of restoration application [Rule 23(2)]:
2. Order for
approval/ rejection of Where the proper officer is
satisfied
of restoration application: n
a) Order for approval wriing, that there are sufficient grounds for revocation in
in
for reasons to be recorded the cancellation of registrauon by
an order
cancellation of registration, he shall revoke days from the date of the receipt of the
a period of 30
FORM GST REG-22 within
same to the applicant.
application and communicate the reasons to Solu
restoration application: The proper officer may, for
b) Order for rejection of circumstances other than those specified in
clause (a), by an
recorded in writing, under o exce
be of cancellation
in FORM GST REG-05, reject the application for revocation
order
same to the applicant.
registration and communicate the
SCN before rejection [Rule 23(3)] : The proper oficer shall, before pasine
3. Issuance of Rule 23(2) (6), issue a notice in FORM
GST REG-23 requiring the
referred to in
the order rule 23(
applicant to show cause as to why the
application submitted for revocation under
7 working
shall fumish the reply within a period of
should not be rejected and the applicant
the notice in FORM GST REG-24.
days from the date of the service of information or clarification in
Disposal of application [Rule 23(4)] : Upon receipt of the
4 shall proceed to dispose of the application
in the
FORM GST REG-24, the proper officer
of 30 days from the date of the receipt of
such
manner specified in Rule 23(2) within period
a
information or clarification from the applicant. regis
Illustration 5: liable to

new dealer. From the following

information find out on which day he will be
Mr. K is a
Illu
your answer
Register under GST. Give reasons for
Purchases Sales
Tax Free the
Taxable Tax Free Taxable
Date IGS
02/04/20 1,00,000 15,000
16,00,000 1,40,000
04/04/20 11,00,000
11/04/20 2,00,000 40,000 5,00,000
1,00,000 4,00,000
20/04/20
30/04/200 4,00,000 6,00,000
5,00,000 1,50,000
02/05/20 3,00,000
11/05/20 5,000 20,000 1,00,000
 Under as
htand
20/05/20 1,00,000
45
31/05/20 1,00,000
01/09/20 50,000 15,000
15,000 10,000
03/09/20 10,00,000
5,000 3,15,000 3,20,000
20,000
Solution : 10,000 2,00,000 30,000
CTE0N is liable to get registration
AD under (GST
yeur, AgKICyale turnover
includes taxableif
the aggregate turmover
Anoncial
TUiover Mr. K 1sS An under
&
ne turnover exceeds 40 lakhs during the
exempt supplies ye
Cxempt
of year. Calculation of Aggregae
Date Taxable
Sales
04/04/2020 16,00,000 Tax free soles Cummulative sales
11/04/2020 5,00,000 1,40,000 17,40,000
20/01/2020 1,00,000 11,00,000 33,40,000
02/05/2020 5,00,000 4,00,000 38,40,000
1/05/2020 1,50,000 44,90,000
1,00,000
20/05/2020 50,000 3,00,000 48,90,000
31/05/2020 10,00,000 15,000 49,55,000
01/09/2020 20,000 10,000 59,65,000
03/09/2020 2,00,000 3,20,000 63,05,000
As the agereganc urnovcr ol Mr. K excceds
30,000 66,35,000
40 lakhs on 02/05/2020 he is liable to get registereaundc
GST Act.

llustratlon 6:
Sajan startcd busimess l April 2020. From
r which month he will be liable for registration as per ine
provisions of the GST Act, Give sons.
Month/Year Purchases
Sales
2020 Taxable Tax Free Tax Free
Taxable
April to June 3,50,000 1,35,000 77,50,000
SO 19,00,000
July 2,500 24,000 7,00,000 7,60,000
August 3,500 52,000 1,00,000 6,50,000
September 3,000 25,000 2,80,000
4,00,000
October 4,500 72,000 2,50,000 7,50,000
November 6,000 2,25,000 3,26,000
4,500
December 9,000 84,000
75,000 7,000
Solution:
A person is liable to get registered under GST if his aggregate turnover during the financial year
exceeds 40 lakhs.
Aggregate turnover includes taxable supplies as well as exempt supplies.
Calculation of aggregate turnover of Mr. Sajan.
Month 2020 Taxable sales Tax free sales Cumunative Sales
April to June 7,50,000 19,00,000 26,50,000
July 7,00,000 7,60,000 1,10.000
August 1,00,000 6,50,000 48,60,000
September 4,00,000 2,80,000 45,40,000
October 2,50,000 7,50,000 65,40,000
November 4,500 3,26,000 68,70,500
December 7,000 84,000 69,61,500
Since, the aggregate turnover exceeds * 40 lakhs in the month of July; Mr. Sajan will be liable for
Tegistration under GST in the month of July, 2020.

Ilustration 7:
businessman of Mumbai, started supplying the services from 3 July, 2020.
Mr. AK
He gives
date of liability of tax payable as SGST, CGST and
He 1ollowing detail of transactions. Determine the
GST
Services Value of Supply R)
Date
05-07-2020 Taxable supply at Mumbai
7,11,000
Services to M/s. KT Ltd. at Nasik 1,01,000
10-07-2020
10,11,000
15-08-2020 Services to Mr. Mehta at Akola
3,00,000
22-08-2020 Taxable Supply to RBI
7,00,000
25-09-2020 Supply to Ms. Tanu of Dhule
 Inudirect Tur (lntrorhuetlon of GST) (M.Com.) (Se
R'R'*
29-009-2020 Tuxable Supply to Puno 4,00,000
01-10-2020 Tuxnble Supply to Dellhf 8,45,0000
05-10-2020 Taxnble Supply to Nngpur 2,33,000
15-10-2020 Taxuble Supply to lndore 3,45,000
Solution
is linblo to get registered under GST:
person engaged in supply of goods and serviccs both
A
lakhs.
aggregate turnover during the finncial year excccds 20
*
po
exempt supplics and export ofgoody
Aggregate turnover incltudes taxable supplies, inter-state supply,
and services,
Calculation of Aggregato Turnover of Mr. AK ..
Serviccs Value of Supply Aggregate SupPply
Date 7,11,00O 7,11,000
05/07/20 | Taxable supply atKTMumbai Nasik 1,01,000 8,12,000
10/07/200 Services to M/s. Ltd. at
10,11,000 18,23,000
15/08/20 Services to Mr. Mehta at Akola 21,23.000
22/08/20 Taxable Supply to RBI 3,00,000
7,00,000 28,23,000
25/09/20 Supply to Ms. Tanu of Dhule 32,23,000
Taxable Supply to Pune 4,00,000
29/09/20 8,45,000 40,68,000
01/10/20 Taxable Supply to Delhi 43,01,000
Taxable Supply to Nagpur 2,33,000
05/10/20 46,46,000
15/10/20 Taxable Supply to Indore 3,45,000| a
registered under GST from 22/08/2020
AR is liable to pay tax as CGST, CGST and IGST, i.c., get
the aggregate turnover exceeds R20 lakhs on 22/08/2020.

Illustration 8
in J & K, since, 1" August 2020. His turnover in
Mr. A has been involved in supplying taxable material GST}
7 lacs. When is Mr. A required to register under
the month of December 2020 exceeded the limit of 40
law?
Solution Therefore, Mr, A is
lacs, in the month of December 2020.
Taxable turnover of Mr. A exceeds? 40
month of December, 2020.
required to register under GST law in the

11ustration 9: Bean of Chennai,

Mumbai is trading on his own goods and also acting as an agent of Mr. of
Mr. Pravin of R 4 lacs on behalf
in the financial year 2020-21 is 38 lacs in his own account and
Mr. Pravin's turnover
register compulsorily under GST law.
principal. Whether Mr. Pravin is liable to
Solution: the the value of supply on his
own account that is 38 lacs

While computing the total turnover, both aggregate turnover will be R 42 lacs. Mr.
will be aggregated. Hence, the
and on behalf of principal 4 lacs
R
GST law.
to register compulsorily under the
Pravin is liable

Illustration 10 R 39,00,000 lakh. Since

Mr. Mahajan is a farmer with an
annual turnover in relation to agriculture of
Mr. Mahajan also supplies
turnover is exempt from GST. However,
this income is agriculture-related, the his crop and charges separately for
this M:
worth of R 2,50,000 (taxable goods) along with
plastic bags
GST? Advise.
Mahajan is required to register under
Solution: the thresholi
GST because his aggregate turnover exceeds
Mr. Mahajan is required to register under
limit of R 40 lakh.
[Sec.2(6) of CGST]
Aggregate turnover in a Financial Year
1lustration 11: place of busines n
supply of goods and services. He has a
Mr. Zain is a dealer dealing with Intra State
India & furnishes the following information for
the financial year 2020-21:
1: Sale of taxable goods by Head Office located in
Mumbai for 1,80,000
2. Supply of taxable services by Branch office at Chennai
for 70,000
3. Supply of goods exempted from GST * 80,000
4. Sale of goods acting as agent on behalf of principal for 14,50,000.
 CisT
Regishrtlon Umder

Solutlon
8tatomont uhowlng
aggrogato
Eupply of Goodsturnover in Pinanci car
Particulars and Bervlcen
Sale oftaxablegoode1by llead Oflce
supply of taxable Bervlces by Branchlocated In Mumbal
suPPf gootds Gxeinplod
from GST
Oflce at Clhennal 1,80,000
Salc of
goocla acting
a au ugent on belhnlf 70,000
Aggregntc turnover of prlncipal ,000
Since, nggrogato tturnover
14,50,000
does not execcds 18,10,000
Illustration 12: 20 lakhs, Mr.
2 is notrequired
r to register under GST.
M/s Sun Pvt.
1Pvt. Lid.
incorporated
in Chennai
2020-21 on lst July
uly 2020!
2020 has the following details for the year
Sr. No.
Inter-State excmpted Partieulars
Intra-State aupplles supply of goods
Non-taxnble suppliesof scrvices 3,80,000
4 Excmptcd supples 5,20,000
Intra-statesupplicsofofservices 1,80,000
1,00,000
goods
M/s Sun Pvl. Ltd. is required 7,20,000
to register compulsorily
Whether your answer under GST Law, advisc.
is different if Sr.
3,80,000. No. (1). Above is
inter-State taxable supply or
gou *

Solution
AgKTCgato turnover is as follows
(Supply of Goods and Services)
No.
Sr. Particulars
Inter-State exemptcd
supply of goods
Intra-State supplics of services 3,80,000
3. Non-taxable supplies 5,20,000
Exempted supplics of services 1,80,000
. Intra-state supplies of goods 1,00,000
Aggregate turnover 7,20,000
Advise: 19,00,000
Since, aggregate turnover Supply
of Goods and Services of Sun Pvt. Ltd. does not excecds?
registration is not compulsory in thhe linancial 20 lakhs,
year 2020-21.
Yes. The answer will be different in
casc M/s Sun Pvi. Lid. makes inter-state taxable
As per Scc. 24 of the CGST Act, 2017 Person supply of goods.
making any inter-state taxable supply
register under GST Law irrespective of goods is required to
of his aggregate tumover. Thereforc, M/s Sun Pvt. Ltd. will
compulsorily be required to register under GST Law. be

Illustration 13: (Calculation of aggregate turnover)

Mr. Romi supplies goods and services from Cuttack. He
states that he is not required to register under
GST laws. Compute the aggregate turnover and advisc whether he is liable to
get registered
He furnished the details of his transactions as under:
a) Intra-state supplics
Date of supply Tax Rate Amount
09/06/2020 12% 5,10.000
/08/2020 5% 2,30,000
04/09/2020 28% 1,70,000
10/10/2020 18% 2.00,000
b) Exempt supplics to the extent of 90,000 were made in Cuttack.
c)Mr. Romi supplicd agricultural produce worth R 90,000 that was cultivated by Mr. Pathak to whom
wages of R I,000 p.m. were paid and was supervised by Mr. Romi's wifc.
Solution:
Calculation of Aggregate Turnover us per Section 2(6) of CGST Act (Supply of Goods & Services)
St. Particulars
No.
1.
lntra-state supplies Taxable @ 12% 5,10,000
2. ntra-State supplics Taxable @ 5% 2,30,000
 Indirect Tax (Introduction of GST) (M.Com.)
48 (Sem
supplies Taxable@ 28%
3. Intra-State 1,70,000
4. Intra-State supplies Taxable @18% 2,00,000
5. Exempt Intra-State supplies 90,000
6. Agricultural Produce cultivated by Mr. Pathak under supervision of
Mr. Romi's wife
N
12.00.000
Aggregate Turnover
Since the turnover does not exceed R 40 lakhs, Mr. Romi is not required to get registered.

Illustration 14:
Ms. Prabha, states the following transactions of her business in Gujarat. Is she liable to get registered
under GST? If yes from when? ed

Date Particulars Amount

02/12/2020 Goods Supplied to Surat 7,50,000
04/12/2020 Goods Supplied to Baroda 12,70,000
07/12/2020 Goods purchased from Vapi 8,00,000
09/12/2020 Services availed from Surat 3,40,0
10/12/2020 Services provided to Rajkot 16,80,000
13/12/2020 Goods supplied to Jamnagar 8,30,000
17/12/2020 Services provided to Ahmedabad 3,70,000
Solution:
Calculation of Aggregate Turnover of Ms. Prabha
(Supply of Goods & Services)
Date Particulars Amount Cumulative
Turnover R)
02/12/2020 Goods supplied to Surat 7,50,000 7,50,000
04/12/2020 Goods supplied to Baroda 12,70,000 20,20,000
10/12/2020 Services provided to Rajkot 16,80,000O 37,00,00o
13/12/2020 Goods supplied to Jamnagar 8,30,000 45,30,000
17/12/2020| Services provided to Ahmendabad 3,70,000| 49,00,000
Since the aggregate turnover exceed 20 lakhs, Ms. Prabha is required to get registered under GST
from the date on which the tumover of goods and services exceeds the limit, i.e. 04/12/2020.

llustration 15:
Mr. Vilas having his profession set up in Uttarakhand, gives following details of services provided by
him:
Date Amount (
01/01/2021 4,00,000
03/01/202 7,00,000
07/01/2021 1,40,000 All services provided within the state only.
04/02/2021 3,20,000
09/02/2021 4,80,000
13/02/2021 1,50,000
ls Mr. Vilas required to get registered under GST & from when.
Solution
Calculation of Aggregate Turnover
Date Amount (R)
Cumulative Turnover )
01/01/2021 4,00,000 4,00,000
03/01/2021 7,00,000 11,00,0000
07/01/2021 1,40,000 12,40,000
04/02/2020 3,20,000 15,60,0000
09/02/2021 4,80,000 20,40,000
13/02/2021 1,50,000 21,90,000
Since Mr. Vilas is situated in Utarakhand, the limit for
turnover is 20 lakhs. The turnover o
Mr. Vilas exceeds R 20 lakhs on09/02/2021, hence he is required to get registered under GST from that date
 Uner GST
srati
ltustration16
AniketEnterprises having place
Mis Tollows business in the
state of' Tripura entered into certain transactions
arc
which IS
Date Particulars Amount
1/2020 Taxable supply of services within state 1,50,000
3/1020 Supply ot exempt goods o Delhi
05/11/2 1,40,000
2020 Supply of exempt services within sto 4,00,000
o 2020 Supply 01 taxable goods within state
state 1,60,000
/ M/s Aniket Enterprises vwhether
it is required to ould
registcred? get registered under GST. Is yes, when
iget
Solution:
Calculation of Aggregate Turnover
of M/s Aniket Enterprises
Date Particulars Cumulative
Amount )
Turnover )
20
Taxable Supply of services within 1,50,000 1,50,000
03/9020 Supply of exempt goods to Delhi state 1,40,000 2,90,000
05/1020 Supply of exempt services within state 4,00,000 6,90,000
2020| Supply of taxable goods within state
11/2020 1,60,000| 8,50,000
M/s Aniket Enterprises is sifuated in Tripura which is a special category state. Hence, as turnov
enterprises
enterprises
o
does not exceed R 10 lakhs, it need not get registered under GST. However, dine
Ms Aniket
niket
an.
making an interstale sale on 05/\1/2020 he is supposed to get himself registered.
is
llustration 17:
Tushar, adealer in Rajasthan,gives following details ofhisbusincss:
Amount
Particulars
4,75,0000
Intra-state taxabie supply of goods 9,20,0000
Intra-state taxable supply of services 70,000
Intra-state exempt supplies 1,25,000
Inter-state exempt sSupplies
He is liable to pay tax under
reverse charge of 20,000 on certain supplies avaîled by him.
registered under GST.
Is Mr. Tushar required to get

Solution
4,75,000+9,20,000+70,000 +1,25,000
Aggregate turnover of Tushar
=
=15,90,000
not require to get
registered under GST but
Since, the tumover does not exced R 20 lakhs, Tushar does compulsorily get
a person liable to pay tax under reverse charge has to
under section 24 of CGST Act,
registered under GST. CGST Act as he is liable to pay 7 20,000
registered under GST U/s 24 of
Hence, Tushar has to get
Lunder reversSe charge.

lustration 18: following details of his business

Pradesh, States
Mayuresh, a dealer in Arunachal Amount
Particulars R

2,75,000
state 1,30,000
Tarable supplies made within 3,23,000
Taxable purchase within the
state
78,000
Supply to Malaysia
1,44,000
inward supply from Bangalore
EXempt supply to Amritsar
registered under GST?
Mayuresh required to get
is
Solution Turnover of Mayuresh
Calculation of Aggregate Amount
Particulars
2,75,000
3,23,000
Ta supplies made within
state 1,44,000
upply to Malaysia 742,000
Exempt supply to Amritsar
ggregate Turnover
 Indireet Tar (lntrovhuction of GST) (AM.Com.)

Since, numover of Mayuresh does not exceed 20 lakhs (Mayuresh being situated in Arunachal p
which a spccial category state), he is not required to get registered under GST, however, since tud
-
(Sem

Mayuresh includes export supplies (supply to Malaysia), he has to compulsorily get registercd under c
GST
per the provisions of section 24 of CGST Act.

llustration 19:
Aditi, business woman in Delli, gives following details of her business:
Particulars Amount

Intra-state taxable supply 9,70,000

Inter-state purchases 1,00,000
Inter-state exempt supplies 3,30,000
a) Is Aditi required to get registered under GST
b) Will your answer change if she is a Casual Taxable Person.
Solution:
a) Aggregate Turmover of Aditi 9,70,000+3,30,000
=13,00,000
Since, tumover of Aditi does not exceed
40 lakhs, she is not required to get herself registere
under GST.
b)Yes. answer will change because a Casual Taxable Person has to compulsorily get registered unda
GST as per Section 24 of CGST Act.
REGISTRATION FORMS
Registration FormsS:
Sr. No. Form No. Particulars Time Frame
1. GST REG-01 Application for Registration. Within 30 days when he
person becomes liable
registration.
2. GST REG-02 E-acknowledgement for
registration application.
Within 3 working days from the
GST REG-03 E-notice for Seeking Additional
Information Clarification date of submission of application.
Documents relating to Application
for Registration Amendment
Cancellation.
7 working days from the
GST REG-04 E-clarification additional| Within
4. date of receipt of notice.
information document for
Registration Amendment
Cancellation
Order of Rejection of Application Within 7 working days from t
GST REG-05
for Registration / Amendment | date of receipt of clarification.
Revocation of Cancellation
Issue of Registration Ccrtificate Within 3 working days.
6. GST REG-06
the perso
GST REG-07 Application for Registration as tax Within 30 days when
1.
leductor at source or tax collector| becomes liable for registration.
at source.
GST REG-08 Order of Cancellation of Within 30 days fronm the date df
8.
Application for Registration as application.
TDS/TCS.
Application for Registration for At least 5 days prior
| to t
9. |
GST REG-09
commencement of business.
Non-Resident Taxable Person.
10. GST REG-10 Application by supplier of OIDAR | Within 30 days
when tL
person becomes liable
services.
registration.
Application by NR / Casual taxable Before the end of the validity
11. GST REG-11
person seeking extension in period registration.

of operation.
 AWAN
ONA
UnterGST
Regsiraion
LIBRARY
No. Form No.
Particulars TimeFrMA
Sr. GST REG-12 Order of Allotment
Registration of Temporary N.A.
Registration. Suo
Moto LYAN
13.
GST REG-13 Application/ Form for grant
Unique ldcntity Number of N.A.
(UIN) to
UN Bodics/Embassies/others.
GST REG-14 Application for Amendment in Within of such
14 Registration Particulars (For all
|
amendment.
days

ypes of registcred perSons)

GST REG-15 the
5.
Order of amendment. Within 15 working days from
application of
date of receipt of
amcndment.
GST REG-16 occurrence
16. Ppucaton for cancellation of Within 30 days of
event warrantin
registration. ot the
cancellation.
17.
GST REG-17 Show cause notice for cancellation | N.A.
of Registration. working days Irom the
18. GST REG-18 Reply to the show cause notice Within 7
notice.
issued for cancellation. date of service of' such
or
GST REG-19 Order for Cancellation of Within 30 days from the date
19. application receipt of reply of
Registration.
SCN.
Order for dropping the procecdings N.A.
20. GST REG-20
for cancellation of registration. date of
Within 30 days from the
21.
GST REG-21 Application for Revocation of service of the order of
cancellation
Cancelled Registration.
of registration. of
Within 30 days from the date
GST REG-22 Order for revocation of
22. receipt of the application.
cancellalion of registration.
of
GST REG-23 Show Cause Notice for rejection
23. application for revocation of
canccllation of registration. from the
rejection of Within 7 working days
Reply to the notice for date of the service of
notice.
GST REG-24 of
application for revocation
cancellation of registration.
Provisional
Certificate of
GST REG-25
25. Registration
Application for _
Enrolment of
26. GST REG-26 Existing Taxpayer
issued before
Show cause notice provisional
27. GST REG-27 cancellation of
registration
cancellation pI
Order of
28. GST REG-28 provisional registration. from the date of
Within 30 days
Application for
cancellation of commencement of CGST Act,
29 GST REG-29 provisional registration 2017. days
15 working
other Within such
and date of
Verification report following the
uploaded.
30. GST REG-30 documents to be verilication.
 Cum.)
Inedirect Tar (tntroxduction of GST) (M.Com)s
(Sem.v
2.11 EXERCISES
2.11.1 Theory Questions Registration under the GST law.
I. Who are the person liable for
Who are the persons not liable for
Registration under the GST law.
2.
Explain the category of person who are compulsory require to get themselves registered underGST
law.
4. Explain in detail the process of' Registration.
5. Explain the document rcquired for Registration.
6. Explain the process relating to verifcation of application of Registration and its approval.
7. What do you mean by Suo Moto Registration.
8. Is display of Registration Certificate compulsory.
9 Explain the process for grant of Registration to persons required to deduct tax at source or to ecle
1ar at source.
10. Explain the process of giving registration to a person supplying on linc information and data bag
access.
1. Explain provisions relations to casual Taxable person.
12. Explain provisions relations to Non-Resident.
13. Difference between casual Taxable Person and Non-Resident Taxable person.
14. Explain the provision of cancellation of Registration.
15. Explain the provisions of Ammendment of Registration.
16. Explain the provisions of Revocation of cancellation of Registration.
17. Explain the cases when registration is liable for cancellation.
18. What is the process followed by proper officer for cancellation of Registration.
19. Write short notes on:
. Persons liable for Registration
2. Aggregate Turmover
3. Persons exempt from Registration
4. Compulsory Registration
5. Procedure for Registration
6. Procedure relating to verfication of the application and its approval
7. Conditions subject to which separate registration ean be granted for multiple business verticle
within a state or union territory.
8. Suo Moto Registration
9. Non-Resident Person
10. Casual Taxable Person
11. Amendment of Registration
12. Cancellation of Registration

2.11.2 Practical Problems

Calculate Aggregate Tumover of Mrs. Anjali based on the following details given by her:
Sr. No. Particulars Amount )
1. Exempt supplies 1,93,000
2. Cess plus GST@ 18% on 10,000/- 34,000
3. Inter state supplies excluding GST@ 5% 8,40,000
Taxable supplies including GST@ 28% 8,96,000
Export of goods 1,06,000
6. Inward supplies on which tax is payable under reverse charge 58,000
7. Export of services 4,27,000
Ans.: Aggregate turmover 22,66,000]
2. Ms. Usha, States the following transactions
of her of business in Rajasthan. Is she is liable to g
registered under GST? If yes from when?
Date
Particulars Amount (
08/08/2020 Goods supplied to Pali
09/08/2020 Goods supplied to Ajrmer 9,25,000
12/08/2020 Goods purchased from 9,15,000
Jodhpur 7,06,000
14/08/2020 Services provided to Udaipur
13,70,00
ctve Questions
g'R'R
I. MULTIPLE CHOICE 131
QUESTIONS
APTER- 1:OVERVIEW
OF GOODS AND SERVICE
Central Taxes to be subsumed TAX
under GST include
a) Central Excise Duty
c) Central Sales Tax b) Servicc Tax
State Taxes to be subsumed d) both (a) and (b)
under GST include
a) State VAT
c)EntryTax b) Central Sales Tax
One ot the principles adopted d) all the above
for subsuming the
should be primarily in taxes was that the taxes or levies to
the nature of be subsumed
a) direct taxes
b) indirect taxes
c)either (a) or (b)
d) none of the above
The subsumation oftaxes should
result in free low of in intra and inter-state levels.
a) tax credit
b) goods and services
c) revenue
d) both (a) and (b)
Chairperson of the GST council is
a) Union Minister of state in
charge of revenue
b) Union Finance Minister
c) One elected person amongst the state finance
Minister's
d) Minister in charge of Finance
or Taxation.
The Vice-chairman of the GST council
is
a) Union Minister of state in charge
of Revenue.
b) Union Finance Minister
c) One elected person amongst the State Finance Minister
d) Minister in charge of Finance or Taxation.
GST would be applicable on
a)supply b)
of goods or services.
manufacture c)consumption d) production
GST is based on the principle of based consumption.
a) origin b) source c)destination d) production
Central & excise duty shall be levied in addition to GST on_
a) petroleum products b) Alcohol products
c)tobacco and tobacco products d) alcohol for human consumption
0. To ensure single interface all administrative control over of taxpayer having tunover below
R1.5 crore would vest with Central Tax administration and over _with the state tax administration.
a) 90%, 10% b) 40%, 60% c) 60%, 40% d) 10%,90%
is a tax that is shifted from one taxpayer to another.
a) Direct Tax b) Indirect Tax c) Entry Tax d) GST
2. Indirect Tax is a_
a) Regressive tax b) Progressive tax c) Tax on tax d) Value added tax.
3. GST is charged on _ of goods or services.
a) Manufacture or provision b) Consumption
c)Supplyy d) Demand
4. GST is based on consumption taxation.
a) Supply based b) Origin based c) Production based d) Destination based
5. In area inside the sea between 12 nautical miles to 200 nautical miles, will be payable.
a) CGST b) SGST c) IGST d) both (a) and (b)
6. Chairperson of the GST council is
a) Union Minister of state in charge of Revenue.
b)UnionFinance Minisler
c) One elected person amongst the State Finance Minister's
d) Minister in charge of Finance or Taxation.
17. The Vice-chairman of the GST council is
a) Union Minister of state in charge of Revenue.
b) Union Finance Minister
c) One clected person amongst the State Finance
Minister's
d) Minister in charge of Finance or Taxation.
132
Indirect Tar (ntrochuction fGS) (MCom s
control over of taxpayer having tumove
13. To ensuTe singie interface all administrative over wn e state T
150 crore would vest with central Tax administration and
adrninistration. d) 10%90%
a) 90%,10% b) 40%,60% c)60%, 40%
19. Central Taxes that would be subsumed into GST include d) Purchase Tax
Central excise duty b) Central sales t2x c) Entry Tax
a)
20. State Taxes that would be subsumed into GST include d) both (a) and (b)
c) Service Tax
a) Central Excise Duty b) Central sales tax ), l0-d), (11-
TAns.(1-d), (2 - d), (3 - b), (4- a), (5 - b), (6 -c),
(7-a), (8 -c). 9
(19-a),(20-b)_
(12-a). (13- c), (14-d), (15- c), (16-b), (17-c), (18-d),
CHAPTER - 2: REGISTRATION UNDER GST turmover cxcecas
where his aggregate
I. A person is liable to be registered under GST LAW
b)20 lakhs
a) 40 lakhs
c)Either (a) or (b) as the case may be d) 15 lakhs
2. Aggregate Turnover includes d) Both (a) & (b)
supplies b) Inward supplies c) Either (a) or (5)
3) Exempt
3. Aggrcgate Turnover includes supplies
b) Inter-state
a) Taxable supplics
d) All the above
c) Export of goods and services
4. Aggregate Turnover cxcludes d) All the above
b) State Tax c)Cess
a) Central Tax to take
in more than one state has
.A Supplier supplying goods or services
for all states
a) Centralized registration office is situated
where his registered/ head
b) Registration in state
every state
c)Separate registration in
with maximum turnover
d) Registration in the state registration.
business, has to obtain a fresh
In casc of transfer of d) None of the above
6.
b) Transferee c)Either (a) or (b)
goods or services or both that
a) Transferor are
engaged exclusively in the business of supplying
7. Any person
under GST LAW.
not liable for registration from tax
b) Wholly exempt
a) Not liable to tax
d) None of the above
c)Both (a) and (b) GST to the cxtent of.
An agriculturist is not
liable to obtain registration under
8.
cultivation of Land
a) Supply of produce out of
specified crops
b) Supply of produce of 10 lakhs
c) Supply of produce
out of cultivation of Land upto
specificd crops upto 10 lakhs.
d) Supply of produce of the labour of family
means who undertakes cultivation of land by own labour or by
Agriculturist
9 b) Hindu undivided family
a) Individual
d) Either (a) or (b)
c) Any person cultivation of land b
means an individual or llindu undivided Family who undertakes
10. Agriculturist
b) The labour of family
Own labour
a)
or hired labour d) Any of the above
c) Servants on wages are made
is required to compulsorily get
registered under the GST Act, if taxable supplies
11. b) Casual Taxable person
a) E-commerce operator
d) All the above
c) Non-Residents
a
g0ods
undertakes transactions involving supply of
12 is a taxable person who occasionally
he has no lixed place of business.
services in a state or union Termitory where
b) Non-Resident Taxable person
a) Casual Taxable Person
d) Either (a) or (b)
c)lnput service Distributor undertakes transactions involving supply of g03
13. is a taxable person who occasionally
residence in India.
services but has no fixed place of business
b) Non-Resident Taxable person
a) Casual Taxable person
Input service Distributor d) Either (a) or (b)
c)
 guestions
eshe
non-res person having may take registration as 133

A Number b) Aadhar Number c) PAN a casual taxable person.

AN
Number
TA is the application
on form for registration
of casual Taxable person
d) both (b) and (c)
GSTREG-4
e
b) GST REG-5
cGST
REG-01 d) GST REG-10
the application torm lor registration of a Non-Resident
REG-4 Taxable person.
a) GST
b) GST REG-5 c) GST REG-01
d) GST REG-09
has to undertake transactions in the course or furtherance business.
person of
a)Causal Taxable b) Non-Resident Taxable person
Both (a) and (b) d) Any registered person
has to file returnsform GSTR1, GST2 and GSTR3.
in
J8.
a)Inputservice Distributor b) Casual Taxable person
Non-Resident Taxable person d) Both (b) and (c)
on-Resident
No Taxable person can file return in form
19. GSTR-1A
a) b) GSTR-4 c) GSTR-5 d) GSTR-10
can claim input credit of all inward supplies.
20.
a) Casual Taxable
Person b) Non-Resident taxable person
c) None of the above d) both (a) and (b)
21.
can claim Input credit only in respect of import of goods and/ or services.
a) Exporter of goods and/ or services b) Non-Resident taxable person
c)Casual Taxable person d) both (b) and (c)
person liable for registration U/s 22 or 24 shall apply for registration within , from the date
2. Every
on which he becomes liable for registration.
a) I month b) 60 days c) 30 days d) 90 days
person or non-resident taxable person shall apply for registration
23. A casual taxable
a)Within 5 days from commencement of business
b) Within 60 days from commencement of business
c) Atleast 15 days prior to commencement of business
d) Atleast 5 days prior to commencement of business
A person seeking registration under GST shall be
granted registration in one state union
24.
Territory.
b) Multiple based on place of business
a) Single
d) None of the above
c) Maximum 2 registration for
25. A person having multüple business
verticals in a state or Territory may be granted
each business vertical. d) None of the above
a) Single b) Separate c)Multiple
registration, will be treated
26. A person who has obtained or
required to obtained more than one
b) Casual taxable person
a) Defaulter
d) Invalid
c) Distinct person
grant of registration.
27. Every person shall have in order to be eligible for Number
a) Aadhar card
b)TAN
d) PAN Number working
c) VAT/Service Tax Number is to be within
application for registration by the oficer
28. The Approval or
rejection of
submission of application. d) 10
days from the date of c) 7
3 registration shall be
a) 2 action within. the application for grant of
fails to take any
29. If the proper officer approved.
deemed to lhave been application
days from date of subnission of information etc.
a) 3 working date of receipt classification/
working days from
b) 7
c)Either (a) or (b) approved, certificate of
registration in form
d) 15 days registration has ben
application for grant of
Where the on common portal. d) GST
REG-06
30. available to the applicant GST REG-05 PAN or
IS made GSTREG-30 c) consisting state code,
REG-03 b) digits
a) GST Identification Number is of_
and services Tax
The Goods checksum character. d) 27
31 Number, Entity code and c) 10
TAN 15
b)
a) 20
 Cheksum ehamcter
s2gis of GSTIN reresent. c)Statevde a)
he )Country code
aEnti crde
GST cdes I0
cbaracerswhrch rrprsent Dechretion Number
33.
Nender
bTat one ofthe
above
a PANColerice Nemher
dAny
cTer character nhich is the State code
d Country code
34 GSTN bs ooe Chacksun chararter
c) froin the data on whla
whlchu
6) registration shall be
estctive
aEstiy onde
is_ the
5. Fpieiva for registradoa
or ristration. within 30 days
bavms hasle
persoa b) Not made within 30 days
a}Maae aithin 30 dsys dNot made
thom the date of
c) Made within 60 dzys shall be etlectivo
registration
gpicaien sor registranon is . _the
36. f within 30 days
b) Not made
within 60 days
a) Mase aithin 30 dsys d) Not made application for
registration withirn
c)Made aithin 60 days granted shall submit an
has been
31.EveT person to wDOm 3 GSTNumber, 90 days
days. b)
egisuration; 60 days GSTNumber, 60 days
a) Temporzrr d) and at every addition.
90 days place of business
c Temporery registration: display his at his principal
persoa shal
8. Eve rgisered
pece of business.
b) GSTNumber
Registration (6)
a) Certificate of d) Both (a) and registmtion in form Ge-
c)Either (a) cr {b)
submit application for grant of
tax at source shall
A peson required to
d) Both (b) and (c)
REG-07. c) Collect
Deduct non-resident taxable nerson shall
b-
b)
a) Pay issued a casual taxable person or
registration to
40. The Certificate of
valid for for registration
specified in the application
a) the period
efective date of registration
b) 90 days from the
whichever is earlier
c) either (a) or (b),
whichever is later person or Non-resident taxab
b) either (a) or (b), deposit tax by casual Taxable
deposited as advance of
41. The amount
registration is credited to
person at the time of b) Electronic Credit
Ledger
Electronic Cash Ledger Lcdger
a) d) Electronic cess
c)Electronic Liability Ledger business results in the change of
permanent Account Numb-
in the constitution of any
42. Where a change shall apply for
a registered person, the saïd person
of registration in form GST
REG-01
a) Amendment for
in form GST REG-01
b) Fresh Registration
registration in form GST REG-14
c) Amendment for
in form GST REG-14
d) Fresh Registration the certificate of registration
shall stas
fails to take any action within
43. If the proper officer
for.
amended to the extent applied
from the date of submission of application
a) 15 working days show cause under rule
19[

7 working days from the date of the receipt of the reply to the notice to
b)
date of submission of application
c) 3 working days from the
d) either (a) or (b) a person in following
case=
on his own motion may cancel the registration of
44. The proper ofificer

person registered as composition taxpayer has not

furnished returns for 3 consecutive
i)where
periods.
a continuous period of 6 months.
ii) where on registered person has not furnished returns for
business within o
i) where a person who has taken voluntary registration has not commenced
from the date of registration.
iv) where the business is discontinued.
a) (i), i) and (ii) b) i) and Gi)
c) (iv) only d) ), (i), (ii) and (iv)
 th Baiy
affectfhe oi the psn enr änas
pzy Ex nd
all aot 5) Cmcelnion adr=gsTain
of busnass
hose restration is cancellad shall ngy n amom
sined in sem-imshed i mshei oois heid n smi o camal gnais pim n
credit of inpa tx b) OmpM
nt orto thewhchEvar
(D}. is lower )Eirher (a) ar (o) wwhEvT
EI DEYZhie
13 nghr
Fre() for cencell2TDn or KEDSrEhon czanot mase by persn who Vadmaiy eristrzd
an ffon the eñective date of regisretio
he a heS

sr2penadof ma
monh b) 3momh c)
6 1-c.(2-a), (G-d). (-d).{5-c. (6-b). (7-c), (8- a1 (9-d. (10-d. (11-. (12-2S
Ars
(5
3-
{7 -
b(14 - c.(13 -c, {l6
- di. (17 - a} (18 - b, (19
d), (24 -a, (25- b). (26 - c) 27 - d, (28 bL 29
-
c) 20 - E, (1 -
B0 -
d. (#0
G1 -)
(41
-

c .c. a
d). (5 - D), (55 -a). (36 d, G7 - c, G- d 39
-
-

c.(33
42-b).(43-d), (-3.6-6), (46-d), (47-d] TAX
OF TAX UNDER INTEGRATED GOODS AND SERVICES
ER-3:COLLECTION
HAPTER -
ACT,2017
CHARGE OF IGST supply of gos 3 any
Goods and Service Tar means tax levied under the 1GST Act on the
ntegrated
Inte
services in the corse of uade or cOmmerte.
/or dinteretiOTEl
b) Inter-state c)busin2ss
Intta-State inter-stste Tad: or
a) any goods and
/
or sernices in th2 course of
Taxable event under IUST
15
of
commerce. d) either () r ()
b) production c)provision
a) supply
supplies of goods or senvices or both.
is levied on inter-state SGST c)1GST
d) both (a) md (6)
b)
a) CGST
levied on inter-state supplies excepi supply of
1GST is
4 crude
b) motor spint
a) petroleum foT human consumpti0n
gas d) alcobolic liquor provisions of serdoa 3
c)natural levied and collected in accordance with the
shall be
The integrated tax on_
Act, 1975.
of the customs Tariff b) inter-state supplies
a) Export of goods above
d) none of the detemined under the
c)Import of goods shall be levied on the value
into India
goods imported
6. The integrated tax on

Tax Act, 2002

a) Value Added 2017
and Services Tax Act,
b) Integrated Goods 2017
Services Tax Act,
c) Central Goods and
when duties of_ are levied on the
d) None of the above levied at the point
be
import of goods shall
The integrated tax on 1962. d) Service Tax
Customs Act,
goods U/s 12 of the c) GST
b) Customs notified by the
Govemment.
a) Excise with effect from the date
on_ products
8. IGST shall be levied consumption b) petroleum
liquor for human
a) alcoholic d) motor spirit registered person, is to
be
gas an-unregistered person to a
c)natural taxable goods/ services
by
9. Tax on supplies of
registered person on . reimbursement basis
paid by the b)
basis charge basis
a) proportionate d) partial exempton.
c) reverse charge
basis public interest, may grant above
so in d) Any of the
Government, if it is necessary to do Adhoc
10. The c) effective rate.
b) Special excess of the
a) General shall not collect the tax in
services or both
11. Person g0ods or b) exporting
above
a) supplying
exempted d) any of the (10-d). (11 -a}
c)importing (6-d). (7 -b). (8- b), (9- c).
lAns. (1- b), (2
-
a), (3 -c), (4-d), (6-c).
 Indirecl 1 Junn
SERVICES
GOODS OR
136 SUPPLY OF
OF ACT,2017
CHAPTER - 4
PLACE SERVICES TAX
AND
INTEGRATED GO Services
supplying b) or both
Supplier means person (a) or (b)
d)
a) Goods
(b) together Excludes
)Both (a) andperson acting as an
agent.
b)
Supplier None ofabove
goods/serviCes suppliedbry
a) Includes as
are treated
c) Means rendered by. Principal, agent
or services b)
3Goods supplied Employee, employer
principal d) /s. PQR
PQR for clien.
client M/s.
a) Agent,
tor compuieis tO M/S.
cEmployer, cmployee contract of AMC
sub-contractor the
M/S. ABC Ltd.
provided by M/s. PQR_M/s. PQR
his case, services services rendered by
be treated as rendered by M/s. ABC
Will
DWill be treated as services
depending the contract
)Either (a) or (b),as services rendered by both partially. as rendercd by.
be treated principal are treated
5.
Will
ervices rendered by
agent on behalf of
b) Either agent or principal
the above
a) Agent d) None of
Principal
. c)

a)
Is the person
liable to pay the
Recipient of supply of goods
consideration

b) Recipient of supply of services

goods /services
C)Recipicnt of invoice for supply of
(b)
d) Recipient of either (a) or
goods or services or both means. are delivered
7 Kecipient of supply of 6) Person to whom goods
consideration the above
a) Person liable to pay
service is rendered ) All of Sit
location ofsuplir
c)Person to whom
business for which registration is obtained,
8. Where supply is made from place of
services iS
a) Location of place of business
b) Location of fixed establishment
directly concerned
c)Location of establishment most
residence of supplier
d) Location of usual place of location of supplier of services is
9. Where supply is made from place other than place of business,
a) Location of place of business
b) Localion of fixed establishment
c) Location of establishment most directly
concerned
supplier
d) Location of usual place of residence of
establishment, location of supplier of services is
10. Where supply is made from more than one
a) Location of place of business
b) Location of fixed establishment
c) Location of establishment most directly concerned
d) Location of usual place of residence of supplier
_
11. In absence of location of supplier of services is usual place of residence of supplier.
a) Business place b) Fixed establishment
c) Both (a) and (b) d) Either (a) or (b)
12. Where supply is received at registered place of business, location of recipient of services is
a) Location of place of business
b) Location of fixed establishment
c) Location of establishment most directly concerned.
d) Location of usual place of residence of reeipient.
13. Where supply is received at place other than place of business. location of recipient ot sct**

a) Location of place of business

b) Location of fixed establishment
c) Location of establishment most directly concerned
d) Location of usual place of residence of' recipient.
 eccivcd at placc other
recei
supplyis than business
or fixcd establishment,
37
Where location of recipient
of
Locationof
place is business
cstoablishment
ocationof fixed
ishment most directly
concemed
ation of usu
Localion usual place
of of residence of recipient.
d)absenmce
ce location of recipient of services is
ofestablishment location ofusual place residence
of of tccipicnt.
Busine
inEither (a) or (b)
b)
d)
Fixed establishment
Both (a) and (b)
includes
Place of business
)Warchouse
Godown
Any place where taxabile person stores his goods
e)
d)
All the three
Place of
business includes
1.
Place where ordinary business is carried out
Place where books ofaccounts are maintained
Place where person 1s engaged in business through agent
d) All of the above

18.
means plaee other than registered place of business.
a) Business establishment b) Fixed establishment
c)Branch d) Either (a) or (6)
19.
Fixed cstablishment should have
iPermanent nalure of arrangement and location
i) Sufficient human and technical resources
ii) Adcquate number of staff
iv) Temporary presence of staff
a) only (i) and (i) b)only (i)
d) all (),. (ii). (i) & (iv)
c) (i), (i) and (ii)
place of supply are in
20. Inter-state supplies means location of the supplier and
b) 2 different union teritories
a) Two different states
All of the above
c) A state and a union territory
India, shall be treated as till they cross custom
21. Supply goods imported into territory of
of
frontiers of India.
b) Inter-state supplies
a) Intra-state supplies
d) Exempt supplies
c)Import supplies Delhi, this will classify as
goods to M/s. XYZ of
22. M/s. ABC of Gujarat supplies supply
b) Export
Intra state supply
a) Deemed supply
d)
c)Inter state supply provides services to Mr. Raj of Surat, this will classify as
25. Mr. Abhijeet of Pune b) Inter state supply
a) Intra state supply None of the above
d)
c)Exempt servicesimported into the teritory of India are treated as
24. Supply of services b) Intra sate supply
a) Inter state supply d) International supplies
as
c) Exempt supplies outside India, it is treated
India and place of supply is
located in Import supply
25. When supplier is b)
supply
a) Export supply d) Exempt
c) Inter-state supply inter-state supply.
services to is treated as
40Supply of goods/ b) SEZ unit
a) Government d) Both (6) and (c)
as
c) SEZ developer same, it is treated
supplier and place of supply are supply
Where location of b) Inter-state
1,
a) Intra-state supply d) either (a) or (c)
c) Domestic supply
 Indirext Tar (Introucilon of
GST)(M.com

18
Intrn-state sufppiy
Following are not treated as
8,
developer or SEZ unit. custom fronticrs olindia.
Supply to SEZ
they cross
impotted into India till
oods
iin) Supplies made to tourists.
territorics. all (i). (i), (ii)
and (iv)
Supplies within same union b)
I) (ii) and(ii)
a) only (iv) d)i),
c)only (ii) and (ii)
not include, untt
29, Intra state supply does developer or SEZ
of services to SEZ
Supply developer or SEZ unit
0Supply of services by SEZ
c)both (a) and (b) letermincd by
determined by l0ra
d) None of the above place of supply ofgoods is location
of Ro
movement of goods, to recipien.
30. When for dclivery
goods terminates not involve
when movement of b) does
e
a) involves d) Nonc of the
above
or third person,
person, place
c) cither (a) or (b) recipicnt or any person on direc1on ofsu
the supplier
delivers goods to
31. o
principal place of business recipient
of such goods will be b)
a) supplier d) None loca
of supply will be
c) 3 person
involve movement of goods, place
supply of goods does not
Where delivery to recipient
goods at the time ot b)
factory of supplier complction of work on such goods
a) removal from 3)
where they are
c) either (a) or (b)
installcd at site, place of supply is the place
or
3Whee goods are assembled b) stored
a) sold d) all of the above
c) installed IS the place where
a conveyance, place
of supply goods
supplied on board
Where goods are b) conveyance
ends
a) conveyance commences the above
None of
c)goods are taken on board outside India.
India from a place
5. means bringing goods into Inter-state supply
b)
a) Intra-state supply Import of services
d)
c)Import of goods place outside India.
36. means taking goods out of India to a
Inter-state supply
)
a)Intra-state supply Export of goods
d)
c) Export of services
when goods are imported into
India is
37. Place of supply
a) Location of importer
b)Location outside India
d) None of the abovec
c)Location of supplier
exported from Indiais
38. Place of supply when goods are
b) Location outside lndia
a) Location of exporter
d None of the above
c) Location of receiver
to a registered person, place of supply is location of
39. When supply of services is made
b) recipient of service
a)supplier of service
d) None of the above
c) cither (a) or (b), as the case may be
is made to a person who is not registered, place of supply is location of_
40. When supply of services
a) Recipient, if address is available b) Supplier, if address is available
c) Supplier, in any other case d) either (a) or (c)
41. Services provided in relation to immovable property where services are directly related to imnoau
property, the place of supply is the location where immovable property is
a) located b) intended to be localed
c) either (a) or (b) d) None of the above
42. Where location of immovable property is located or intended to be located outside Ind
supply is
a) Outside India b) Location of supplier
c) Location of recipient d) None of the above
 139
property is located in more than one state or union territory, supply of service will be
Wber movable
in
treatedas made
state with highest proportion of service supplied.
ch state/ union termitory proportionate to the value of services separately collected.
state union termtory as per the contract/ agreement
cither (6) or (¢)
d services such as Restaurant and catering, personal grooming, fitness, beauty treatment, health
For is the location
services etc. place of supply
recipient b) where service is actually performed
a) of
supplier d) of registered person
c)of
Where services in relation to training and performance appraisal to a registered person are provided.
place of supply is_
a) location of such registered
person b) location of supplier
c)location where training is provided d) none of the above
& performance appraisal are provided to an unregistered person,
Where services in relation to training
place of supply is
a) Location of such registered
person
b) Location of supplier
performed
c) Location where service is actually
d) none of the above
admission to events is_
Place of supply for services by way of
b) place of recipient
a) place where event is actually
held
d) none of the above
c)place of supplier to organization of any of the events or services
or
ancillary
Services provided by way of services supply if event is held
to an unregistered person, place of
assigning of sponsorship to such events
outside India will be_
b) location of recipient
is held
a) place where event none of the above
d)
c)location of supplier registered person is.
Transportation services provided to a
Place of supply for Goods Location of recipient
supplier )
a) Location of None of above
)
c)Location where service is provided services to is location at which the
goods are handed over
goods transportation
Place of supply of
for their transportation. b) unregistered person
a) registered person either (a) or (b)
d)
(b) person, place of supply
c)both (a) and
service is provided to an unregistered
passenger transportation
In a case where
transporter
will be b) Location of
a) Location of
recipient Location where journey starts
d)
destination
c) Location of the separate journey
journey shall be treated as a at same time.
The return
onward and return journey is issued
to passage for is issued separately.
a) If the right outward and return joumey at same time or
the right to passage for
oufward and return joumey is issued
b) If passage for
whether the right to
c) Irrespective of
not. conveyance.
None of the above. disembark to transfer to another
d) a passenger
can
means a place where b) Change over
above
a) Transfer
Jourmey d) Any of the journey
Stopover journey to classify as continuous
c) a
need to be satisfied for
Following conditions invoice is issued at
same time.
one supplier.
more than one ticket /
acting on behalf of more than
1) Single / or agent
a single supplier
Invoice is issued by legs of the journey.
involves no stopover between any b) (i) and (ii)
) It
i) and (i) d) i). (ii), (in)
c)(1i) and (ii) a passenger
can disembark to_ to resume it at
a later time
where his journey
Stopover means a place conveyance b) Break
Transfer to another d)
Either (a) or (b)
a)
c)Terminate his journey
 Indirect Tax (ntrouclion
ofGST)
40 (M.Com
place of supply ofservices wii omt
S6. For services provided on
board a conveyance, be
departure of that conveyanceffor the jo
scheduled point of
Location of first
b)Location of recipient.
are taken on board.
Location where the services
d)
Location of supplier.
IS
telecommunication services, place of supPly
For
line is installed tor receipt of servicec
es.
a) Location where telecommunication
registcred persons.
Location of recipient for
c)Location of supplicr in any other case
d) Either (b) or (c)
58. In case of Mobile conncction for telecommunication and internet servi Drovided
onpost-pala
ocation of becomes the place of supply
a) Billing address of recipient as per PAN.
0Billing address of recipient as per government records.
Billing address ofrecipient as per records of supplier.
d)
Billing address supplier.
of
n
case services of mobile connection
are provided on pre-paid basis, the location
of supply. becomes
a) Ofselling
agent/ re-seller b) Where pre-payment is
c)Location ofrecipient received
u. For banking d
Any of the above, as
the case may
and financial services, place be
a) Location of supply 1s_
of recipient in records of supplier b) Location
c) Location of supplier
O.
of Head Officc
1 insurance services Either (a) and if(a) is not
available then
are provided to then place
a) Registered of supply is location such (b)
person of person.
c) Government b) Unregistered person
2. For Advertisement d) Either (a) or (c)
services provided
states/union territories. to place of supply shall be taken as being
a) Central Government in each
each.of
c) A statutory State Government s
body
63. Provisions d) All of the above
of section 13 are applied
a) Rccipient when location
of is outside India.
c) Either (a) b) Supplier
or (b)
64. Place
of supply of services ) Both (a) and (b)
default section where location
for its determination of supplier or location
a) Location of recipient
of recipient is outside India
as per t-
c)Either(a)or (b) b) Location of
65. For services supplier
provided in d) (a), or (b)
respcct of goods if (a) is not available
where its physical
a) Location where availability
goods are kept is important,
b) Location where place of supply i
at the time
service is actually of supply
c) Location performed
of recipient
d) Location
of supplier
66. Where
services relating
electronic means, to physical
place of supply availability
a) Location where is
of goods are
provided from
goods are kept remote areas
b) Location at the time by way o
where service of supply
c) Location is actually perfomed
of recipient
d) Location
of supplier
67. Where supply
ofservicerequires
a) Location where physical presence
service is actually of the recipient,
b) Location performed place of supply
of recipient is .
c)Location ofsupplier
d) Location outside
lIndia
 suppliedA
Dplied by way 141
TCeS of admission to an
event, the place
Ror lndra will be of supply if supplier recipiert
Otside of supplier i recipient who
is
Locatioa is in India
Location cutside India.
5 Location bere the evet is actually held.
Location of the supplier.

of provided a more than one locaticn,

including a location
eSUpplier or the receiver is outside
India, the place
in taxable territory, wbere
of supply is the location oftaxable temitory
Perormance based services
Services elating to immovable property
Services relating to events
d All of the above
here services relating to events are supplied in more
than one State or Union territory, place supply
willbe
of
In proportion to tne value of service provided in each
State or Union Teritory.
The State/ Union Territory where highest proportion service
of is provided.
e) Mutually decided among receiver and
supplier.
Location of taxable territory.
In case of specified Services such as services provided by banking company/ Financial institutions
Non-banking financial company to its account holders, the place supply will be
of .
a) Location of the receiver of services.
b) Location of the supplier of services.
c) Location of head office of the supplier of services.
d) None of the above.
[Ans.: (1d), a), (3-a), (4 b), (5 c), (6 d), (7 d), (8 a), (9 - b), (10 e). (11 c).
(2 - - - - - - - -

-
(12-a), (13 b), (14 -c), (15- d). (16- d). (17- d), (18-b), (19 - c). (20-d), (21 - b). (22 c), -
(23 b), (31 c) (32-b), (33 c), (34 c), (35- c), (36- d), (37- a), (38-b), (39 -b), (40 d),
-
- - -

(41 -
-
c). (42- c), (43 d), (44- b), (45 a), (46 c), (47-a), (48- b), (49 -b), (50-b), (51 a), -

(52-c),(53- c), (54 -d), (55 d), (S6-a), (57-a),

(58-),
-
(59-d), (60-i), (61 -a). (62-,
(63-c).64d). (65-b).(66-), (67-2), (68-c),(69-d) (70-s).(7i-b]
CHAPTER-5: PAYMENT OF GST
1. The Government may mandate to deduct tax at source.
a) department/ establishment the Central Govermment
of

b) department/ establishment of the State Govemment

c) local authority
d) any of the above
from the payment made or credited to the supplier of taxable
The deductor has to deduct tax @.
goods or services or both. d) 5%
b) 2% c) 10%
a) 1% supply under a contract exceeds
from deductee where the total value of
3. The deductor has to deduct tax
c)2,50,000 d) 50,00
a) 1,00,000 b)F10Lakhs
in 1,00,000
4. TDS is to be deducted Place of Supply Recipient in
Supplier in Rajasthan
Maharashtra Gujarat
Case A Maharashtra Maharashtra
Maharashtra
Case B Maharashtra Gujarat
Maharashtra Maharashtra
Case C Maharashtra
Gujarat Rajasthan
Case D Gujarat
Rajasthan
D, E
Case E b) Case A, B,
C, D
a) Case A, B, d) Case D
c) CaseC deducted in
In above
example, TDS will not be b) Case A, B, D,
E
5.
B, C, D Case D
a) Case A, d) days after the end of
the
Government within
c) Case C as tax shall be paid to the
deducted
6. The amount deducted. d) 20
month in which 15
c) 10
b)
) 7
 (intrauhueiomof GST) (M.Com.)
indireet Tax (e
7 L hetr h tonasTR2A
GSTR7A
dwithi
to be isstied
nnpii Ákto ihie Guvenihent
tPT H
y iNe jiitoni
t i pm oto ilhe
the
Ciövctinent
thesupplier
mhm mnttisihesupplier. to the GovernncM
on
the mt
uioumi 8,000 deducled
as TDS
30/03/2018. The
amount of late fees
0
pavak
yable
ihe irHiiae b his hmomt on will
il he

b) 5,000
d) 12,900
GST without
requiring
10 bhYaih tejpistition unler
A h b) Andhar Card
d) cither (a) or (c)
grant of registration in Form _
has snbinit application for
MAA tevhr ho
b) GST
REG-06
REG-09
d) GST
within 3 working days fro=
Tax decdhuctor/
collector in Form .
HAttA¥h
veititte is issthevd o
AN vihmisvidh f ihe ayplieation. GST REG-06
b)
NNS 07
d) GST REG-09
furnish a retum in Form
deduet tax at source shall
Aitend NHn nuinad to b) GSTR -5
d) GSTR - 7
eaclh suppliers in
shall be made available to ar
&nis funishad hy deiuctor U/r 66(1)

aGSTR2A, Part B of GSTR-4A

arotGSTR2, Part B of GSTR-4
GSTR2A, GSTR 4A
Cot of GSTR2, GSTR 4
d)Tare 2017-18 on or belon
furnish Annual Return lor F.Y.
e person liable to deduct tax shall
LS NTOd
b) 31st December, 2019
) SIDerember, 2018
b) 31st March, 2019
c)31 Dacember, 2017 audited.
l6 Rerum should be accompanied by_
l
and if the accounts are required to be
a)Belence sheet, Profit and Loss Alc
Report
b) Auditad annual accounts, Tax Audit
c) Audited annual accounts,
GST Report
d) Audited annual accounts, Reconciliation statement
TAX COLLECTION AT SOURCE
digital or electrone
17. means the supply of goods or services or botlh including digital products over
network.
a) Electronic commerce b) Electronic commerce operator
c) Digital commerce d) Digital commerce operator
18. means any person who owns, operates or manages digital or electronic facility or plat 1orm
electronic commerce.
a) Electronic commerce supplier b) Electronic commerce operator
c) Digital commerce supplier d) Digital commerce operator
any p
19. Where an electronic commerce operator does not have the taxable territory,
n
representing such e-commerce operator for any purpose in the taxable territory shall be linble to p
a) Fixed place of business b) Place of business residence
c) Physical presence d) Registration
 143

elons e Operator neither having physical presence in the taxable territory not a representative in
C-comnmerce
shall_
Ansaidterritory,
ply goods andorservices in thattaxable territory.
supply
a)not liable collect
liable for collecting and paying taxes on supply
be in such taxable territory.
b) not
recipient to pay 1axes on his behalf.
ack the

point a person
in the ttaxable territory for the purpose of paying taxes.

ntion to appoint any person in the taxable teritory in absence of representative and/ or physical
e-commerce operator, 1s allowed in respect of supply of
Thepresence of e-c
of
Goods b)
Services
(b)
c)both (a) and d)
None of the above
electronic comnerce operator shall collect an amount 19% of the net value of taxable supplies

de through it by other suppliers where the consideration of supplics is to be collectod by the

E-commerce operator b) Supplier
a)
above d) Agent of the supplier
c)any of the
shall mean aggregate value of taxable supplies made by all registered persons through operator
23 reduced by the aggregate value of taxable supplies returned to the suppliers.

a) Aggregate
valuc of taxable supplics b)Gross value of taxable supplies
c)Net valuc of taxable supplies d) Value of taxable supplies.

The amount tax colected is to be paid to the Government within

of _days after the end of the
month in which tax is collected.
c) 10 d) 15
a) 5 b) 7
within after
25. Every operalor
wlho collects the amount of tax has to furnish the details of the same
the end of the month.
d) 10 days
a) 15 days b) 1 month c)20 days
oefore 31* December
26. Every operator who
collects the amount of tax U/s 52(1) shall furnish
following the end of Financial Ycar.
a) Reconciliation statement
b) Annual statement
d) Declaration
c) Undertaking furmishing the statement U/s 52(4)
27. An operator can rectity any
omission or incorrect particulars in
subject to payment of.
a) Taxes
b) Interest
d) Late fee
c) Penalty 07/09/2017. Also, his
U/s 52(4) for the month of August, 2017 on
28. Mr. Ashish submitted the statement rectification of mistake in the
month of October, 2018. Any
Annual statement is submitted in the
be allowed after.
statement filed on 07/09/2017 will not
b) September, 2017
a) August, 2018
d) October, 2018
c) September, 2018
the answer will be _
29. In above case, if annual
statement is filed in July, 2018,
b)September, 2017
a) August, 2018 July, 2018
d)
c)September,2018 every operator shall be matched with the
corresponding details of
furnished by
30. The details of supplies
supplier.
furnished by the concemed Inward supplies
b)
a) Outward supplies d) both (a) and (b) corresponding details
c)Supplies match with the
supplies furnished by operator do not
Where the details of outward be communicated
supplier the discrepancy shall
B1.
furnished by the concerned b) by operator
to supplier
supplier to operator supplier
a) by d) to operator and
operator or supplier the notice served to him U/s 52(2) within
c) to furnish the information required by
operator fails to maximum.
32. In casc an to pay penalty of
date of service, he will be liable 25,000 d) 20,000
15 days of
b)F 10,000 c)7
a)5,000 get registered under
GST.
needs to compulsorily
33. The
E-commerce operator an operator.
a)
supplying goods or services through
b) Supplier
) both (a) and (b)
the above
d) none of
 Form GST REG-07.
subzn _
colkct tx d
re bas to
sor
34 PersonTequirad to ofregisren
Appfcadon for grot
escellatioa cf
registreiou
3DApparon for amendmeat ofregisir
cAppicaion for tor.
d)details of tar collected
fora GST
REG-6
proper oficer issues
nedIscrepancy in furnishing of
registration
6) grent of
retura

registanc
Ccancelation ofregistratnon
d) ameadmeat in GST-O8 IOr.
proper officer issues Form
36. Tte return
a) discrepancy
in furnishing of
registration
b) grant of
c)cancellation of registration at
fumish
SOUTCE has to furnish a sstatement in=
in registration collect tax
d) amendment commerce operztor required to
37. y eletTonic
b) GSTR5
GSTR-8
a)GSTR- d) Form
cGSTR-7 avzilable to suppliers in iher
operator are made b) GSTR
8A
8. Details furnished by
a) GSTR 4A d) GSTR 4
c) GSTR 2A anmount shall be credited to
PAYMENT OF TAX penalty, fee or any other
interest, credit Ledger
made towards tax, b) Electronic
39. Every deposit Account Ledger
ledger d) Electronic
a) Electronic cash credited to
c)Electronic Liability Register filed by registered person shall be
ne input tax credit asledgerper the returns b) Electronic
credit ledger
0.
a) Electronic cash account ledger _
d) Electronic
c)Electroníc liability register electronic cash ledger can be
utilized for payment of
available in the
41. The amount b) Penaly
a) Taxes d) All the above
c) cess utilized for payment of
available in the Electronic credit ledger can be
42. The amount b) Penalty
a) Output tax d) All the above
c)cess Electronic credit ledger is
utilization of amount of input tax credit available in
43. The sequence for UTGST, SGST and IGST
SGST, UTGST and IGST b)CGST,
a) CGST, d) IGST, SGST, CGST and
UTGST
and UTGST
c) IGST, CGST, SGST
can be utilized towards payment of
44. Input Tax credit of CGST
b) CGST and UTGST
a) CGST and SGST
d) CGST only
c) CGST and 1GST
can be utilized towards payment of.
45. Input Tax credit of SGST
b) SGST and IGST
a) SGST and CGST
c) SGST and UTGST
d)SGST only
CGST.
46. Input Tax credit of cannot be utilized for making payment of
b) UTGST
a) SGST
d) both (a) and (b)
c) IGST
recorded and maintained in
47. All liabilities of a taxable person are
a) Electronic cash ledger b) Electronic credit ledger
c) Electronic liability register d) Electronic account ledger
48. The balance is_ may be refunded
a) Electronic cash ledger b) Electronic credit ledger
c) both (a) or (b) d) none of the above
49. Interest ( is payable on delayed payment of taxes.
a) 18% b) 15%
c) 28% d) 24%
 ebns
ae
Inieres18%
is payablo in casc ofcxcess claim of credit/
excets teduetion of oratprut tax k:abhility.
b) 15%
28% d) 24%
nic
Electronic/liability Registet shall be
maintained in form
heGSTPMT-01
b) GST PMT-0S
S PMT-02
)GST d) GST
rOnic liability Register shall be debited by the PMT-04
e nount payable determine
amount payable towands tax, interest, late fec
he anyolhcr
returm furnished
as per
e)both (n) and
(b)
the

d) none
b)by
proper officer

ofcvery liability by a registered person shall be of the

above
Payment ofc made by debiting
Electronic credit ledger b) Electronic cash ledger
Electronic liability register d) both (a) or (b)
ent of
cvery liability by a registered
person shall be made by
rediting electronic credit ledger
Cred
4) Crediting electronic cash ledger

Crediting electronic liability register

Debiting clectronic liability register
discrepancy in Elcctronic liability Register
Anydiserepancy shall be communicated to jurisdictional officer through
55.
1om
PMT-01
a) GST b) GST PMT-05
c)GST PMT-02 d) GST PMT-04
The Electronic credit ledger shall be maintained in form
PMT-01
a) GST b) GST PMT-02
c)GST PMT-03 d) GST PMT-04

57. The electronic credit ledger shall

be
to the extent of discharge of any liability
a) Increased b) Debited
c) Credited d) Decreased

58
The Electronic cash ledger shall be maintained in form
a) GST PMT-01 b) GST PMT-02
PMT-04 d) GST PMT-05
c)GST per challan per tax period.
through authorized banks is restricted to
59. Over the counter payment

a) R10,000 b) 20,000
d)50,000
challan generated in form is required for making the payment of taxes, penalty, interest or any
60. A
other dues.
b) GST PMT-07
a) GST PMT-06
d) GST PMT-09
c)GSTPMT-08 is valid for
61. The challan generated in form GST PMT 06
b) 7 days
a) 3 daysS
d) 15 days
c) 10 days
62. CPIN stands for
a) Common PAN ldentification Number
b) Challan paid ldentification Number
c) Common Portal Identification Number
d) Challan Portal Identification Number
63. CPIN is a digit unique number.
b) 14
a) 15
d) 27
c) 10
, A unique identification number shall be
generated at common portal for each .

cash or credit ledger

a debit or credit to the electronic credit ledger
and credit to electronic
to electronic cash ledger
debit to electronic credit ledger
and credit to clectronic cash
ledger
debit register
d) debit or credit to electronic liability
 146 Tndirect Tar flatrodiedon i GYiCon
65. The unique idéntification number relating to discharge of any liability Shall be indicat
corresponding entry in .
a) Electronic liability register b) Electronic cash ledger
c)Electtonic eredit ledger d) both (b) and ()
66. A unique identification number shall be generated at the common portal for each
a) Debit in electronic liability register
b) Credit in electronic liability register
c)Debit/ credit in electronic liability register
d) none of the above
[Ans. (1-d), 2-a),(3 -c,(4 -b), (6-c),(6-c), (7-d),
- (8-a),0-b),10,-, (12 -,
(13 d). (14-), (15-a), (16-d) (17 a), (18-b), (19- (20-d),
-
e),
- al-5,
a). (23-)
(24 c), (25- d), (26 - b), (27-b), (28 - c), (29 d), (30 a), (31 d), (32-C), (33- c), (34-
(35- b), (36 c), (37- d), (38-c), (39 a), (40 - b), (41 - d), (42 a), (43 -C), (44
-
- c),
(45-b
- (55 - d),
(56-b
(46-d). (47 c), (48- c), (49 a), (50 d), (51 a), (52 c), (53- d), (54-C),
-
- - -
-
(57-b), (58-d), (59 - a), (60- a) (61 - d), (62 c), (63-b), (64-a), (65-a), (69 b)

II. FILL IN THE BLANKS WITH SUITABLE WORDS

CHAPTER -1:0VERVIEW OF G0oDS AND SERVICE TAX
very Signiticant step in the field of
1. The introduction of goods and services tax on 1 July, 2017 was
in India.
or levies to be subsumed should be
2. One of the principles adopted for subsuming the taxes was that taxes
part of the
levels.
The subsumation should result in in intra and inter-stateStates individually.
and
4. In subsumation of taxes there should be for Union
5. is the chairperson of the GST council.
as of the council.
6. The State Finance Minister's shall choose one amongst themselves
quorum at its meetings.
7. of the total number of member of the GST council shall constitute the
law, UTGST law, SGST law, IGST law and
8. The GST council has made 5 laws, namely, CGST
law.
shall be divided equally in the ratio0of
All administrative control over taxpayers having turnover.
9 50% cach for the Central and State Tax administration.
10. GST is applicable on of goods and services.
11. GST is based consumption taxation.
12. Import of goods would be treated as
except
13. GST is applicable to all goods and services
recommended by GST council.
14. GST on_ would be applicable from the date as
tobacco and tobacco products.
15. will be levied by centre in addition to GST on and
to the taxpayers namely, registration, payment
16. would provide three front end services
returns. in the field of
tax on 1" July, 2017 was very significant step
17. The inroduction of goods and services
in India.
18. GST would be applied on of goods or services.
based consumption taxation.
19. GST is based on the principle of_
state supplies.
20. Import of goods would be treated as
of would be exempt from GST.
21. Taxpayers with an annual turnover
be charged on _ transactions.
22. CGST and SGST/UTGST will will be payable.
12 nautical miles to 200 nauticalmiles,
23. In an arca inside the sea between
is considered as a
24. The export of goods or services as
shall choose one amonst themselves of the coucnil.
25. The State Finance Minister's
26. Central sales Tax is
a to be subsumed under GST.
revenue fairmess,
transaction chain, (3) free flow of tax credit, (4)
[Ans. : (1) Indirect tax refoms, (2) above R 1.50 Crores
(7) One-half, (8) GST compensation, (9)
(5) Chairperson, (6) Vice Chairperson, consumpto
destination, (12) inter-state supplies, (13) alcohol for human
(10) supply, (11) (17) Indic
duty, (l6) Goods and services tax networks,
(14) petroleum products, (15) Central excise 20 lakhs. (22) intra-state, (25)
(20) inter, (21)
tax reforms, (18) supply. (19) destination,
(26) state tax]
(24) Zero-rated supply, (25) vice chairperson,
 Questions
Objecive
CHAPTER-2:REGISTRATION 147
means agLregate UNDERGST
both and inter-state suppliesvalue of
all taxable supplies,
Ppnes, exempt
exenpt suppie
A Supplier 1s l1able supplies, export of goods or services or
2 to be registered
states, where hehe makes under GST
1
a taxable
supply r GST Act in the state or
of goods or serv union territory other than speeia
services or both, if the aggregate turnover exceeds
3. A supplier supplying goods
registration in every state. or services
Oboth or both îrom from more than one state will have to Take
A. In case of transfer of business
5. Any person, engaged has to obtain a fresh
registration.
exclusively in
iable to tax or wholy the
exempt from tax, business
e busSiness supplying goods or serv
of supplying services or both that are no
means an individual is
or a Hindu for registration.
Undivided Family who undertakes
7. An agriculturist is not liable cultivano
to obtain registration under
out of the GST Act to the extent or Suppy *t
8. Persons who required to pay
tax under
9. Persons making taxable supply have
have to compulsorily get registered under GST.
10. Casual laxaoie person is a to mandatorily get registered under U
taxable person
goods or services in a who occasionally undertakes transactions invoiving of
state or UT where PP
11. Non-TCSIdent taxable person he has no fixed place of
is a taxable
supply of goods or services person who occasionally undertakes transactions
but has no fixed place of u
12. A non-resident person having
PAN Number may take
13. has to submit application registration as a
for registration in form GST REG-09
14. Casual Taxable person has to
submit application for registration in
15. has to file a separate simplified form
retum in form GSTR 5.
16. Non-resident taxable person can claim
input tax credit in respect of
17. Every person who is liable to be registered
under GST Law shall apply for registration witnu,
from the date on which he becomes liable to registration.
18. Casual / Non-Resident taxable person shall apply commencement of business.
for registration_ the
19. Person making taxable supply from shall obtain registration in the coastal state or union Temitory
where the nearest point of the appropriate baseline is located.
20. A person baving multiple in a state or union territory may be granted a separate registration for
each of them.
21. A person who has obtained or is required to obtain more than one registration in one or more state /
union Territory will be treated as with respect to each such registration.
22. Every person shall have a _ inorder to be cligible for grant of registration.
23. The first two characters of the Goods and service Tax Identification Number represents .code.
24. characters in the Goods and Service Tax Identification Number represents the Entity code.
25. The Goods and Service Tax Identification Number includes one character.
26. The registration shall be effective from the date on which the person becomes liable to registration
submitted within a period of_ from such date.
where the application for registration has been
submitted by the applicant after the expiry of 30 days
27. Where the application for registration has been
cffective date of registration shall the date of the
from the date of his becoming liable to registration, the

certificate of registration at place of business and

28. Every registered person shall display his
place of business. shall be
to a casual taxable person or a non-resident taxable person
29. The certificate of registration issued or effective date of
valid for the period specified
in the application for registration from the
registration, whichever is earlier. non-resident taxable person is credited to
30. A the amount deposited as
advance deposit ol tax by casual/

for registration atleast prior to

person shall submit the application
31. A non-resident taxable
commencement of business. registration is to be submitted in form
particulars furnished in the application for the
2. Change in change of PAN of registered person,
in the constitution of any business results in
33, where a change
person shall apply for on his own motion if a
registered person has
cancel the registration Ol a person
_
34. The proper officer may period of
not furnished returns
for a continuous
 Inulireel Tar (Intvouueton
YUS) H
of lhe pernon to pay tun,
3. Tho roglatratlon shal not alfeot tho llablty not npply
A f
Who una volmtarlly tnken
roglatratdon under UsT W, cannot
dlate of reglstratlon.
for Cane
reglatrationn for a perlodd or from the offectlvo
has beon Cancellcal foruilure
failure of e.
offurmlahlng
17. Appliention for eanmot bo Oled If registratlon
,
nlon suet rotuma hnve been furnlahcu,llablo to be eancollcd the sald peraon doe
e
reglatratlon granted to peraon ls ir ocs not
ho ainean fhom tho placo of businesa.
conduc
person wlho has taken suchperwon
39,
roper oflices en coneel he registration of
nenced the busine9H within 6 months from the date of registrafion, a
(1) Aggregato Turnover, (2) 40,00,000, () Sepamte (4) transferee,
AIN. not
revers¢ charge, (9) Inter-slate
Agrleulturlst, (7) Cultivation of land, (8) taxable person (03) non-resident ta bu
businoss residence in ndin, (12) C'usnl or e
(14) GSTREG( (15) Non-rosicdent taxnble person (16) Import ol goos and / servicee
5 days prior to, (19) Territorial wnters of Indin (20) business
verticals (21) l)30
atlenst (24) Two (25) Checksum, (26) 30 days,
) Pormunent Accot Nunmber (23) State days, (30) clecironie cash ledger, (31) 5 dave
Tegistration (28) Principal, ndditional, (29) 90
KC14, (33) Freslh registration (34) 6 months (35) Canccllation (36) one year, (37 TevoCai
38) declared (39) Voluntary registration.
CHArTER
ACT, 2017
-3:COLL:CTION OF TAXx
UNDER INTEGRATED GOODS AND SERVICPS
CES
T
Integrated Goods and Service Tux meuns tax levicd under the IG.ST Act on the supply of any anygo
nnd/or services in the course of rade or comer.
coursc ol intcr-state trade or ommerç=
Under IGST is supply of uny goods and/or services in the
3. Taxable event under 1GST is the of goods and / or services in the course of inter-slate Irrade
comnereCe.
4. ICGST is levied on all inter-state supplies of all goods and/or sorvices cxcept on lhe supply of
human consumption.
5. Thee on goods imported into India shall be levied in accordance wilh the provisions of sectn
of the customs Tarif Act, 1975.
6. The integranted tax on supply of. shall be levied from date notificd by the Government.
7. The integrated tax on supply of taxable goods or services or both by unregistered person to a registern-
person, is to be paid by the recipient on
8. The Government, if required, may grant General, special or Adhoc.
9. The Governmcnt may, if required, issue an explanation or clarification regarding scope of exempliom
with in from the date of issuc of such exemption notification.
10. The person supplying exempted goods or services or both shall not collect tax in excess of_
[Ans. (1) inter-state, (2) taxable event, (3) supply, (4) alcoholic liquour, (5) integrated tax,
(6) petroleur

products, (7) reverse charge basis, (8) exemption, (9) one year, (10) eflective rate]
UNDER
CHAPTER - 4: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
INTEGRATED GOODS AND SERVICES TAX ACT, 2017
provided on bass
In case of mobile conncction for telecommunication and internct services
the place of supply.
location of billing address of the rccipient of services as per records of supplier
is
ot
as per the records of supplicr of service is not available, the place
2. Where address of the recipient
supply shall be the location of the of services.
recipient o
banking and other financial services including place of supply is the location of
3. For
services as per the records of supplier.
supply shall be taken
4. For services to Central Government, or State Government, Place of
being in each of such states or Union territories. principal.
Supplier of goods or services or both _ agent supplying goods/ services on behalf of
5.
. is thhe person supplying goods or services.
as goods supplicd by
7 Goods supplied by agent are treated
person liable to pay consideration.
3. of supply of goodsis imeans person to whom goods are means the Recipient. une
9. Where no consideration payable, service 1S
is
1or supply of service, person to whom
10. Where no consideration is payable
Recipient of services.
person to wvhom supply made is the recipient of supply (is/ is not).
11. Any
 supplicr? recciver ot supply is location of
af when supply is made from received at
Aavingregistration of the same.
n
Ar of supplict receiver is locaiion of
buSiness,
When supply is made / received at place other thas

plarofce of business f fixed establishment, location of establishment is considered.

ence of business or fixed or most directly concermed establishment, location of

considcred. of supplier
mpient is
inchudes place where taxable person maintains his books of accounts.
business warehouse or a godown.
otf
Place
7. means a place, other than the registered place of business, for carying out business activities.
establishment is nature of arrangement.
Fixed
3Temporary presence ot statt by way of short visit at a place be called as fixed establisthment (can
/cannot).
and place of supply are it is treated as inter state supply (same
When location of supplier
i

different).
When and are in two different states or union territories, it is inter-state supply.
Supply of services imported in India are treatedas
India.
Supply of goods imported in India are treated as inter-state supply
till they eross of
located India and place of supply is India, it is treated as inter-state
When supplier is
supply.
is treated as
Supply of goods / services to or by SEZ developer or SEZ unit
supply is in same state / union territory, it is treated as
When location of supplier and place of
7. intra-state supply (is / is not).
28. Supply
made to tourist
29. In Intra-supply,
location of supplier and place of supply are
goods terminates for
involves locationof goods at time when movement of
30. Where supply
supply.
delivery of goods is treated as place of is the place
at the time of
Where supply does not involve movement of goods, location of goods
S1.
of supply. such
installed at site, place of supply is the place of
32. Where the goods are assembled or goods is the location where
place of supply of
Where goods are supplied on board a conveyance,
33.
from a place outside India.
34. means bringing goods into India
a place outside India.
35. means taking goods out of India to
is
36. In case of goods
imported into India, place of supply
is
exported from India, place of supply
37. In case of goods location of such person.
made to person, place of supply is the based on
38. Where supply is . location of recipient / supplier
person, place of supply is the
39. Where supply
is made to.
availability of address. registered. In this case, place of
services to Mr. Rakesh of Pune who is not
his
40. Mr. Abhay supplies
supply will be location of (Abhay /Rakesh) be the place where the
vessel provided, the place of supply will related to the immovable
on a
41. Lodging services relation to immovable
property are
services provided in intended to be located.
42. Cases where that propertyi located or
located outside India, place of
is the place where
property place of supply property is located or intended to be
immovable
43. Where location of a unregistered
person,
will be appraisal are provided to
supply ofservice training and performance
in relation to
44. Where services be to an unregistered
person if
the place of
supply will _
organization of any event provided
ancillary to
supply for services
45. Place of will be
event is held
in India . services is the location which
providing personal grooming place of supply is
the location at
supply for provided to
46. Place of Transportation services
case of Goods transportation. the time of
47. In
handed over for their embarkation is not known at
goods are use and the point of
such 15 given, for
future such person.
Where right to passage place of supply is location of onward and return
to passage, a_ separate journey, even il the right
48. to to passage for
issue of right as a
hall be treated time.
49. The at the same
journey is issued stopover.
involves no
50.
 trastero
desCTmarA, C
passeoger san of tie,
a
to reene ocation of
dais keT pt
51.

$2,
eas
Jouey
Fot senvicesi
lor
a placo uhere
oertain
providad on
period inorder
board a
coavryance,

to home
af th covryarce
of that
television sene
envices
supply cable and dirret
beromes its piace of broadcastiag. supplier or
location o

data transfer, locatioa of

$3. inchades will apply
wden
availabilíty of gooás is
required, the D
S4. Provisions ofsection 13 physical
For services
ser provided ubere
55.
requres, , place of supply will be theocata
individual, which
services suppiod to supply
For Services are actualy
perfomed.
an immovabe property, plac wil be
to
Supplied directly in relation
57. For services Dr toumament, pla
where imnmovabie property
15
ceremony of a CnICKet ofsupp
an opening
provided at
58. or catcring services arrangmg an event
SeTvICES OT event:at Munb
theplace Management company of Dehi provided supply will be
An Event Kolkata, the place of
for a BC Co.
Ltd of servicEs to Ra
Constructions at at thei
their stes
and Singapore provided his supn u
of tis S
America The place of supply
oU. Mr. Manoj an architect
Bangalore and Chennai with
from
highest proportion of service
at Surat.
s
will be in Mumbai,
provided currency etchano. ge servikes
non-banking Co., hased service will be a
1. Finman Co. Ltd., an The piace of supply of
from Denmark. the location ofthe
Customer who is originally companies, place of supply or service is t.
services provided by banking
2 For
(5
service.
- supplier), (3 - stock broking
serices), (4- Advertisement),
Past-paid), (2 - endered), (11- is). (1
Ans.: (1- recipient), (9- delvered), (10
(6-Supplier), (7 - principal), (8 (15 - usual
-

mostly directly concemed).

business), (13 fixed establishment). (14 -

establishment). (19 permanent)

-
p carzsk 21
business), (17 includes), (18 fixed -

(6 place of -

place of supply), (25 - Inter state supply), (24 CUS

(21 different), (22
frontiers), (25
-location of supplier.
in, outside). (26
- inter-state supply), (27
recipient),
-
ntra-state supply). (28
as
(52- installation or assemds)
28
29
goods), (31 - delivery to the
(29 same), (30 - movement of export of goods). (36 - loai 30
(34 import of goods, (35 -

-
(33 goods are taken on board). unregistered), (40 A
outside India). (38- registered), (59-
importer), (37 location recipient), (44 location whers 31
directly), (43 - location of the
(41 Vessel is located), (42 -

(46 where service

place where event is actually held),
-

services are actually perfomned), (45

-

person), (49 return joun 32

actually perfomed), (47 Unregistered person), (48 - registered
- stopover), (52 -tirst scheduled point of deparn 33
(50 - continuous jourmey). (51
Outside India). (55 location where service is actualy
(53 Telecommunication services), (54
(57- located, intended to be loatn 34
performed, (56 - physical presence of recipient), (61 Mumhui
Mumbai). (60 all 3 places proportionately).
-

event is actually held), (59

-
-
(58 where
(62-supplier)]| 36
CHAPTER -5: PAYMENT OF GST 37
is to be deducted by the deductor from the
payment made or credited to the deductee.
1. TDS @ 38
goods or services or both supplied under contra
a
2. TDS is to be deducted only when the value of PA
exceeds 39
unkv
supply shall the amount of central / state/
3. For the purpose of deduction of tax the value of 40.
territory/ integrated tax and cess indicated in the invoice.
(be/not be)
4. TDS shall deducted where supplier and place of supply are in different states. 41
state but recipient is locaed
deducted where supplier and place of supply are same
in
TDS shall
in different state. (be/not be). month m 42
Government within atter the cnd of the
6. The amount deducted as tax is to be paid to the
which it is deducted.
7. The deductor shall furnish the TDS certificate in Form
8. Form GSTR-7A is to be issued within crediting the amount to the Governmen.
of
9. Latc fee for delay in issuing TDS certificate is R5,000.
10. Late fee of_ per day to be paid for delay
is in issuance of TDS certiticate. 7.
11. TDS is credited to the electronic ledger of the deductee. 48
12. The TDS deductor can obtain registration without having
49
13. Any person required to deduct tax has to submit an application for registration in Form-
 IERRY

T LELURNATSNURC

ISOlec

3ENTOF IAL

SGST md UTGST
ar KST, OGST.
seauaz ir iiizmymDir eit T
Tie
 152 Indirect Tar (Introduction of GST) ao
output tax,
excess reduction ofoutpui
50. Interest on excess claim of credít / tay
iabiliy
is payable
ne electronic liability register is maintained
52. All amounts payable bya registered person are
in form.
to electronic liability register
per retun shall be made by debiting electronic CASh
53. Payment of every liability by a .
electronic credit ledger.
as i
54. The shall be maintained in Form GST PMT-02.
55. Every claim of input tax credit shall be credited to .
S6. No entry shall be directly made in the electronic. ledger.
PMT 05.
57. The Electronic ledger shall be maintained in Form GST
o. Over the counter payment through authorized banks is restricted upto per challa pr 1z.i
59. CPIN stands for
60. CPIN is a unique number to identify the challan.
61. CPIN is valid for
62. A. shall be generated at the common portal for each debit or credit to the electronic
ce
ledger.
63. A unique identification number is generated at the common portal for each in theee
liability register.
64. The unique identification number relating to discharge of any liability shall be indiet
corresponding entry in the electronic register.
[Ans. (1) 1%, (2) F 2,50,000, (3) exclude, (4) be, (5) not be, (6) 10 days (7) GSTR:7A, (E) SA
(9) maximum, (10) R 100, (11) Cash, (12) PAN, (13) GST REG-07, (14) GST REG-J5, fis
deductor, (16) GST-2A, (17) Annual Return (18) reconciliation statement (19) value of
(20) different, (21) deductor, (22) Electronic commerce, (23) Electronic commerce t
s
(24) Physical presence, (25) net value of taxable supplies, (26) less, (27) govermment (28) 106
(29) Annual statement, (30) Rectification of Mistake, (31) 3 25,000, (32) Operator, (33) Te
under GST, (34) grant of registration, (35) 3 working days, (36) Cancellation of reis
(37) electronic commerce operator, (38) Part C of GSTR-2A, (39) Electronic cash ledger, (40) i
credit (41) Cash, (42) Credit, (43) 1GST, (44) CGST, IGST (45) CGST, UTGST, (45)
(47) liabilities, (48) Tax dues, (49) 18%, (50) 24%, (61) GST PMT-01, (52) debited, (S3) Teg
person, (54) Electronic credit Ledger, (65) Electronic credit Ledger; (56) credit: (57) a
(58) 10,00; (59) common portal identification number; (60) 14 digit (61) 15 days (62) U
number: (63) credit (64) liability]

III. STATE WITH REASONS WHETHER THE FOLLOWING STATEMENTS ARE

TRUE OR FALSE
CHAPTER - 1:
OVERVIEW OF GOODS AND SERVICE TAX
1. The Central taxes to be subsumed in GST include Central
Excise Duty. Service 1ax and
Tax.
2. The State taxes to be subsumed in GST include State Saes I
VAT, Luxury Tax, Entry Tax, Cenurd
Purchase Tax etc.
3. Taxes or levies to be subsumed should
primarily be in the nature of indirect taxes.
The subsumation of taxes'should result in
free flow of goods and services in intra and in
5. Union Finance Minister is the
Vice-Chairperson of the GST council.
6. The State Finance Minister's coD
shall choose one amongst themselves on of the GST
7. GST Council has made 5 laws as Chairperso
namely CGST law, UTGST law, SGST law, law
compensation law. ud
TL.
 Indirect Tar (latroduchion ofGTM

PAPER
166
UNIVERSITY QUESTION
MUMBAI
(MAY-2018)
Time Allowed:2

Total Marks: 60
paper.
have the right question
you
Iease check whether are compulsory
N. B.: 1. All questions marks.
indicates maximum
2. Figures to right main answer.
form part of the
3, Working should
calculator is allowcd.
Use of simple
4. Registratio
verification of the application
and ts approval for unde-

Explain the proccss relating to

(5
GST. OR
1" October 2017. Details of Monthly Purchases and Sales
Rajesh, started his business from
Mr. (15
October, 2017 onwards arc as follows Purchases Sales Sales
PurchascCS
Month Tax Free Taxable Tax Free
Taxable
R

5,00,000O 4,00,000 6,00,00

3,50,000
October 2017 1,20,000 50,000 1,50,000-
30,000
November 2017 1,40,000 70,000 2,00,000 1,00.000
December 2017
50,000 2,00,000 80,000 2,20,000
January 2018 80,000 1,80,000 1,20,000 2,20,000
February 2018 1,40,000 1,00,000 2,00,000
70,000
March 2018
to apply for registralion as per the provisions of th
Find out from which Month Mr. Rajesh eligible
is
your answer.
GST Act. Give necessary justification of

(15)
2. Explain the benefits of GST.
OR
2. Mr. Aiyar, is aregistered dealer in the state of Maharashtra under GST provides the following
information about his business for the month of January, 2018: (15)
Transactions GST Rate Basic Amount

12% ,00,000
Sold Goods to a Customer in Mumbai
18% 3,00,000
Sold Goods to a Customer in Pune
12% 5,00,000
Sold Goods to a Customer in Madhya Pradesh
5% 4,00,000
Sold Goods to a Customer in Nasik
Received for Services Provided in Thane 18% 7,00,000
Service Charges
as
Details of Electronic Credit L.edger for the Month of January, 2018 are follows:
IGST CGST SGST
6,000 8,000
Balance as on 1.1.2018
input Tax Credit available on Purchase during the
Month of January, 2018 20,000 30,000 30,000
Compute net Tax Liability of Mr. Aiyar for the Month of January, 2018
(15)
3. Explain the provisions of Supply of Services w/s. 12(8) to 12(14) of IGST Act, 2017.
OR
3. Mr. Pandey, is a registered dealer in Mumbai under GST, provide the following details of his Purchases
of February, 2018. (15)
and Sales the
for Month
Transactions GST Amount
Rate
Purchase Goods from Munbai linclusive of CGST & SGST} 5% 4,20,000
Andhra Pradesh linclusive IGST] 8,96,000
Purchase goods from of 12%
Sold Goods in Mumbai [inclusive of CGST & SGST] 5,60,000
12%
Sold goods outside Maharashtra jinclusive of 1GST 18% I1,80,000
Compute Net Tax Liability under GST of Mr. Pandey for the Month of February, 2018 assul
Opening Balance of Electronie Credit Ledger Balance is NIL.
 fumbai Universigy Luestion Paper (May 2018) 167

1) State whether the following statements are True or Palse. (8)

1. Goods and Service Tax is applicable in India from 1-7-2017.
2. Daman and Diu is to be considered as Union Territory under Goods and Service Tax.
When IGST is applicable, CGST and SGST is not applicable.
Without Registration for GST, a person can neither collect Tax nor claim Input Tax Credit
5. Meghalaya is special category state under GST.
6. An agriculrurist is not liable for registration to the extent of supply of goods from eultivatioa of
land.
7. GSTIN is 15 digit GST identification number.
8. PAN number is compulsory to obtain GST register for Resident Indian
(7)
4.b) Select the appropriate and rewrite the
sentences.
1. GST would be applicable on of goods or services.
Supply
Manufacturer
Consumption
Production
A person liable to registered under GST law where
aggregate sales exceeds.
2.
In general category.
20,00,000
72,00,000
15,00,000
71,50,000
is the application form for
casual taxable person.
GSTREG-01
REG-02
GST
GST REG-03 treated as
GST REG-04 one state to another state by
movement of goods will be
Supply of goods from
4.
supply.
Inter-state
Intra-state
Import supplies
supplies service is_
Export Ilocatioa of recipient of
received at registered of business,
5. Where supply is
of business
Location of placeestablishment
fixed
Location ofestablishment must directly
concerned
Location of residence of recipient.
amount shall be
credited to
of usual place of or any other
Location towards tax, interest,
penalty fee
6. Every deposit made
Ledger
Electronic Credit
Electronic Cash Ledger
Register
Electronic Liability Ledger
Electronic Account be maintained in formm
Credit Ledger shall
The Electronic GST PMT- 02
7.
GST PMT- 04
GST PMT-
01
(15)
e GST PMT- 03 OR

three)
Write short notes (any 24 of GST.
Compulsory registration u/s. under GST.
1.
adopted for subsuming the taxes
Principles
Regisier.
Electronic Liability
Identification Number.
Common Portal
under GST.
5. Place of Business
24
 MMRAT UNIVERSUTY QURSTiON PAPER
LA20D)

alaand av ds siNss
aaie iw 2ats tinM The date oun which he witl Hatble to repiater

(I)
arvdase Tasatile Rales Tax Pire tìalea
N 0,000
1,00,0000
0,00,000 1,00,000
,00,000 9,00,000
200,00 40,000 NI
),000 I,50,000
0,000 1,50,000
20,0 ,000
10.000 5,00,000 20,000
2000 12,000 24,000
OR
MRati ds ds piar N YsnKS In the state ot NMeghalaya his business transaction during the period
s s air n wdedr he nois to register his business under GST. (15)
Partieulars Amount

OIS T sppt od rie rithin the state 2,00,000

1SSp
exa ofer pds to Delh
gods within the state
2,00,000
4,50,000
aai ads w:thin the state 1,00,00
3,00,00
5.201S od goxds to And ot unjab
1,25,000
Campun ST 2ility of Wheat Agro Ltd. For the month of August, 2018 if all the below
SAD Ase oi Dods 2nd service tax. Applicable rate of GST tax is 18%
(15)
Particulars Amount

Caarzes 207 Tareh0using of agricultural produce 2,50,000

Cleaning oi wheat 50,000
Rening ci racant agriculrural land for rearing horses 9,50,000
Leasing o! agro machinery , ,000
Chzrges .eied ior warehousing electronic items 10,50,000
Comissi0 Teceived on sale of agricultural produce 6,00,000
S:erage and warehousing of agricultural produce 2,25,000
e
value of zon taxable and taxable value of goods and services and also the GST liability of
M Praesh Liá. For the month of July, 2018 if all the below transactions are exclusive of goods and
service 2T Applicabe Tzte o1 GST 1ax is 18% 15)
S7. No. Paruculars Amount

mcnt eceve Tepayment o1 1oan to SBI

10r 60,000
mourt receivea Deing an elected member of Parliament 5,00,000
Transporration charges where freight collected per carriage was 1,000 t,000
Amount receved 0T periommance ol classical music 45,000
Amount received 1or transportation of goods by inland waterway 5,000
Arnount received on withdrawing money form bank 2,50,000
Fees Teceived for inves tment consultancy service 1,60,000
 Indirect Tas (atrocur tion o G71
170
the lollowing details forth moii
3. Tek Pvt. Ltd. Is registered it rashtra, it provides
2019.
alculate the tax liability for the/month of January, 201. follows
Openin as on 1 January, 2019 is as
in Electormic Ledger
= and 1GST= 86,000
27,640, CGST 7 8,370
ransactions during the month exclusive or tax
Maharashtra
Availcd services 5% GST from Beed, 5,60
urchased goods @ 28% GST from Surat, Gujarat 2,480
rovide services@ 18% GST to Ram of Tamilnadu 17,80,00
Sold goods@ 12% GST to Seema of Maharasnira 2140,00
OR
3. APLA TECH is registered in Madhya Pradesh, it provides the following details for the
montt
Deccmber, 2018.
alculate the tax liability for the month of December, 2018
as
Ping balance in Electronic Ledger as on December, 2018 is tollows
1s'

SST=* 30,000, CGST = R 20,000 and IGST = * 80,000

ransactions during the month exclusive of tax
Inward supplies @ 5% GST from Bhopal 4,00,00C
Purchased goods@ 18% GST from Jaipur, Rajasthan 2,00,000
Provided services@12% GST to Kirti in Udaipur 5,00,00
Sold goods@ 12% GST to Mrs. Reena of Orissa 3,00,000
ASate with reasons whether the following statements are True or False
Shall not be deducted where supplier, place of supply and recipient are in the same state
DS supplied/services rendered by agent are treated as supply by the principal.
oods
pecial or Adhoc exemption can be granted only on permission by the Apex court,
hefirst2 character of Goods and Scrvices Tax ldentification Number represents the stale coe
TDS certificate is to be furnished in form GSTR
. -7
Services provided by SEZ unit are treated as inter-state supplies.
.1GST is levied on all inter-state supplies except on supply of petroleum products
8, Union Finance Minister is the Chairperson of the GST Council.
B, Select the appropriate alternative and rewrite
1
the statement:
CPIN stands for
a) Common Portal ldentification number b) Challan portal ldentification number
c) Common PAN Identification number
d) Challan paid Identification number
2. All liabilities of a taxable person are recorded and maintained
in .
a) Electronic liability register
b). Electronic account register
. c) Electronic credit register
Place of business includes
d) Electronic cash register

a) Warehouse b) Godown
c) Any place where taxable person stress d) All of the above.
his goods
4. Services rendered by an agent on behalf of principal are treated as rendered by
a) Agent b) Principal
c) Either agent or principal d) None of the above
. is levied on inter-state supplies of goods and services
or both.
a) CGST b) SGST c) GST d) Both a and b
6. is the application form for registration of casual taxable person.
a) GST REG -04 b) GST REG-05 c) GST REG
-01 d) GSTREG 10
7. GST is based on _ consumption tax.
a) Destination based b) Origin based
c)Supplybased d) Production base
OR
4. Write short notes on : (Any Three)
1. Electronic Cash Ledger. 2. Place of Business.
3. Aggregate Turnover. 4. Reverse Charge.
5. Principles adopted for subsuming the taxes.