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Goods and Service Tax

notes on GST subject

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HITESH KUKREJA
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0% found this document useful (0 votes)
15 views3 pages

Goods and Service Tax

notes on GST subject

Uploaded by

HITESH KUKREJA
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Goods and Service Tax :

1. GST, taxed proposed to subsumed under GST, final GST rate slabs, taxes that GST replaces, short term impact of GST,
GST implementation, what will become costlier and cheaper, status of tobacco and tobacco products under GST
regime, type of GST proposed to be implemented, why is dual GST required, authority which levy and administer GST,
benefits accrued by country from GST, GST return filing, role of GST council
2. CGST, SGST and IGST
3. Diff. b/w UPA GST and NDA GST
4. Constitutional amendment
5. Finer points in implementation of the bill
6. Empowered committee
7. How a particular transaction of goods and services would be taxed simultaneously under CGST and SGST?
8. Who is liable to pay GST under the GST regime
9. Benefits available to small tax players under GST regime
10. How goods and services be classified under GST regime? HSN under GST
11. Taxing of imports under GST
12. Exports treated under GST
13. Scope of composition scheme under GST
14. GSTN, role in GST regime
15. How are disputes going to be revealed under GST regime?
16. Benefits of registering a business under GST
17. Liability for GST registration in India, registration process, effective date of registration, persons liable to take
registration under model GST law, cases in which registration is compulsory, time limit for registration under model
GST law
18. Can a person without GST registration claim ITC and collect tax?
19. Aggregate turnover
20. If a person is operating in different states, with the same PAN number, can he operate with a single registration?
21. Can a person having multiple business verticals in a state can obtain for different registrations?
22. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
23. Is possession of PAN mandatory for obtaining a registration?
24. 2.14
25. Whether the proper officer can reject an application for registration?
26. Is the registration granted to any person permanent?
27. Is it necessary for the UN bodies to get registered under MGL?
28. What is the responsibility of the taxable person supplying to UN bodies?
29. Is it necessary for any Govt. organization to get registered?
30. Casual taxable person
31. Non-resident taxable person
32. Validity period of the registration certificate issued to a casual taxable person and non-resident taxable person
33. Is there any advance tax to be paid by casual taxable person and non-resident taxable person at the time of obtaining
registration under this special category?
34. Are amendments to registration certificate permissible?
35. Is cancellation of RC permissible?
36. Cancellation of registration under CGST act means cancellation under SGST also?
37. Can the proper officer cancel the registration on his own?
38. What happens when the registration is obtained by means of willful misstatement, fraud or suppression of facts?
39. Is there an option to take centralized registration for services under MGL?
40. If the taxpayer has diff. business verticals in one state, will he have to obtain a separate registration for each such
vertical in the state?
41. ISD, will ISD be required to be separately registered other than the existing taxpayer registration? Can a taxpayer
have multiple ISDs
42. What could be the liabilities on the transfer of a business?
43. Whether all assesses/dealers who are already registered under existing central excise/service tax/vat laws will have
to obtain fresh registration?
44. Will the job worker have to be compulsorily registered?
45. Whether the goods will be permitted to be supplied from the place of business of a job worker?
46. At the time of registration will the assesse have to declare all his places of business?
47. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
48. Is there any facility for digital signature in the GSTN registration?
49. Time limit for the decision on the online application
50. Time of response by the applicant if any query is raised in the online registration
51. Process of refusal of registration
52. Will there be any comm. Related to the application disposal?
53. Can the RC be downloaded from the GSTN portal?
54. How to do invoicing under GST?
55. How to create GST invoice?
56. Bill of supply
57. Supplementary invoice/Debit note, creating them
58. Credit note, creating them
59. Cross referencing of invoices
60. HSN code in first place, in India
61. Service accounting codes(SAC)
62. Is HSN code mandatory for all the leaders?
63. Why is it necessary to follow HSN and SAC codes?
64. Has the govt. notified HSN codes and Service accounting codes?
65. Finding the product in HSN list and its relevant HSN code
66. Why are HSN codes imp. at the time of filing GST return?
67. GST returns, types
68. Offenses under GST
69. Penalties under GST in case of fraud
70. Prosecution under GST
71. Inspection, search/seizure under GST
72. Appeals in GST
73. Can an authorized person appear for a taxable person in court?
74. What are the cases against which appeals cannot be filed?
75. Whether a commissioner of CGST revise an order passed by himself?
76. First appellate authority, Max. time limit for filing appeals with the first appellate authority?, powers entrusted
77. Payments to be made in GST regime
78. Who is liable to pay GST?
79. When GST payment should be done by the taxable person?
80. Main features of GST payment process
81. How can payment be done?
82. When is payment of taxes made by the supplier?
83. Whether time limit for payment of tax can be extended or paid in monthly installments?
84. What happens when the taxable person files the return but does not make payment of tax?
85. Which date is considered as date of deposit of tax dues, date of presentation of cheque or date of payment or date of
credit of amount in the amount of govt. account?
86. E-ledgers
87. Tax liability register
88. Cash ledger
89. ITC ledger
90. Linkage b/w GSTN and the authorized banks
91. How to create or modify GST challan?
92. Validity period of challan
93. CPIN
94. CIN, relevance
95. Sequence of payment of tax where that taxpayer has liabilities for previous months also?
96. E-FPB
97. TDS under GST regime, how will supplier account for this TDS while filing his return, how will TDS deductor account
for such TDS, 4.32
98. Tax collected at source(TCS)
99. Refund app. Process under GST
100. Cases against refund of input tax credit
101. Eligibility for GST composition scheme
102. Bill of supply
103. Benefits under GST composition scheme, limitations
104. Procedure for taking registration
105. Input tax credit(ITC), time limit to avail GST ITC, calculation, how to claim ITC, utilization, under what
conditions one cannot claim ITC, documents and forms required to claim ITC, some imp. facts regarding ITC
106. How Input tax works under GST, availing ITC under capital goods
107. Where the supply involves a movement of goods, the place of supply shall be determined by the location of
the goods at the time of final delivery
108. Where the supply involves a movement of goods, on the direction of a third party, whether as an agent or
otherwise, the place of supply shall be the principle place of business of such third party, irrespective of the place of
delivery of goods
109. Where the supply doesn’t involve any movement of goods, then place of supply shall be location of such
goods at the time of final delivery
110. Where the supply includes installation of goods at site, then place of supply shall be the place of such
installation
111. Where the goods are being supplied on board a vehicle, vessel, aircraft or a train i.e on board a conveyance,
then place of supply shall be the first location at which the goods are boarded
112. Any other cases not covered above will be determined further as per recommendations from GST council
113. Explain the place of supply rules for service
114. Time of supply
115. Value of supply
116. E-commerce acc. To GST rules
117. E-commerce operator, is it mandatory for e-commerce operator to obtain registration
118. Aggregator, is aggregator required to be registered under GST
119. Tax collection at source
120. At what time/intervals should an e–commerce operator make such deductions?
121. What is the time within which such TCS is to be remitted by the e-commerce operator to government
account? Is the operator required to file any returns for this purpose?
122. How can actual suppliers claim credit of this TCS?
123. Is the e-commerce operator required to furnish info. In front of the govt.?
124. IS the e-commerce operator required to submit any statement? What are the details that are required to be
submitted in the statement?
125. What is the concept of matching in e-commerce provisions and how is it going to work??
126. What will happen if the details remain unmatched?
127. GST suvidha provider

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