GST Frequently Asked Questions (FAQs)

Chapters / List

1. 1. GST FAQ 3rd Edition - December, 2018

2. Overview of Goods and Services Tax (GST)

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3. Levy of and Exemption from Tax

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4. Composition Levy

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5. Registration

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6. Amendment of Registration

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7. Cancellation of Registration

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8. Meaning and Scope of Supply

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9. Time of Supply

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10. Valuation in GST

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11. GST Payment of Tax

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12. TDS Scheme

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13. Electronic Commerce and Tax Collected at Source

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14. Job Work

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15. Input Tax Credit

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16. Concept of Input Service Distributor in GST

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17. Returns Process

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18. Assessment and Audit

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19. Invoice, Credit and Debit Note

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20. Accounts and Records under GST

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21. E-Way Bill

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22. Refunds

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23. Refunds by UINs

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24. Demands and Recovery

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25. Appeals/Revision

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26. Advance Ruling

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27. Inspection, Search, Seizure and Arrest

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28. Offences, Penalties, Prosecution and Compounding

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29. Overview of the IGST Act

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30. Exports and Imports

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31. Export of Services

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32. Duty Drawback Scheme

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33. Special Economic Zone (SEZ)

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34. Export Oriented Units

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35. Imports

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36. Place of Supply of Goods and Service

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37. Place of Supply of Goods

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

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

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40. GSTN and Frontend Business Process on GST Portal

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41. Transitional Provisions

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42. Anti-profiteering provisions

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43. 2. GST FAQ 2nd Edition - June 2017 as Updated as on 1.1.2018

44. Overview of Goods and Services Tax (GST)

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45. Levy of and Exemption from Tax

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46. Registration

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47. Meaning and Scope of Supply

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48. Time of Supply

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49. Valuation in GST

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50. GST Payment of Tax

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51. Electronic Commerce

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52. Job Work

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53. Input Tax Credit

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54. Concept of Input Service Distributor in GST

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55. Returns Process and matching of Input Tax Credit

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56. Assessment and Audit

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57. Refunds

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58. Demands and Recovery

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59. Appeals, Review and Revision in GST

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60. Advance Ruling

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61. Settlement Commission [Omitted]

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62. Inspection, Search, Seizure and Arrest

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63. Offences, Penalties, Prosecution and Compounding

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64. Overview of the IGST Act

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65. Place of Supply of Goods and Service

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66. GSTN and Frontend Business Process on GST Portal

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67. Transitional Provisions

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68. 3. General FAQ on GST

69. GST Migration — Frequently Asked Questions (FAQs) dated 28-03-2017

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70. DGFT Related GST FAQs dated 12-06-2017

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71. GST - 100 Solutions to Taxpayers Problems dated 26-06-2017

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72. FAQ on Banking, Insurance and Stock Brokers Sector dated 01-07-2017

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73. Frequently Asked Questions on Composition Levy under GST dated 05-07-2017

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74. FAQ for GST on Tourism Consumers dated 07-07-2017

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75. FAQ on Railways dated 07/07/2017

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76. FAQs on export and FTP related issues of GST dated 07-07-2017

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77. FAQs on Relaxation of Legal Metrology (Packaged Commodities) Rules, 2011 for facilitation of implementation of GST dated 12-07-2017

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78. LATEST 50 SOLUTIONS TO TAXPAYERS PROBLEMS (SHORT FAQ) dated 20-07-2017

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79. FAQ on HSN Code and GST rates dated 25-07-2017

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80. GST — FAQ on Mining dated 31-07-2017

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81. GST — FAQ on Handicrafts dated 31-07-2017

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82. GST — FAQ on Food Processing dated 31-07-2017

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83. GST — FAQ on E-Commerce dated 31-07-2017 dated 31-07-2017

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84. GST — FAQ on Drugs & Pharmaceuticals dated 31-07-2017

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85. GST — FAQ on HSN Code and GST rates dated 03-08-2017

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86. GST — FAQ relating to DMRC, CPWD and DDA dated 07-08-2017

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87. FAQ on Health Services & Family Welfare dated 08-08-2017

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88. FAQ for Traders dated 16-08-2017

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89. FAQ (short) on GST Registration dated 16-08-2017

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90. FAQ for GST on IT/ITES dated 18-08-2017

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91. FAQ for Government Services dated 18-08-2017

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92. FAQ for GST on Gems & Jewellery dated 18-08-2017

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93. LATEST 50 SOLUTIONS TO TAXPAYERS PROBLEMS (SHORT FAQ) dated 28-8-2017

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94. LATEST 50 SOLUTIONS TO TAXPAYERS PROBLEMS (SHORT FAQ) – dated 30-08-2017

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95. FAQs on levy of GST on Supply of Services to Co-operative Society dated 05-09-2017

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96. FAQs (Short) on Services dated 06-09-2017

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97. GST Rates and classification of goods — C.B.E. & C. clarifications by short FAQs dated 29-09-2017

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98. FAQs on TDS under GST dated 28-09-2017

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99. FAQ ON TRANSPORT & LOGISTICS dated 5-1-2018

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100. FAQ on IGST refunds on goods exported out of India dated 23-02-2018

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101. E-way Bill — FAQ-III dated 01-10-2018

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102. Frequently Asked Questions on TCS under GST (Updated as on 30.11.2018)

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103. FAQ ON KERALA FLOOD CESS (Dated 29/07/2019)

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