GST FAQ Compilation by CBEC Download. 24 Chapters with 509 FAQs

GST FAQ Compilation by CBEC
GST FAQ Compilation by CBEC
Ministry of Finance
Press Release dated 21/09/2016
The Union Finance Minister Shri Arun Jaitley releases FAQs on GST

The Union Finance Minister Shri Arun Jaitley released here today a Booklet containing Frequently Asked Questions (FAQs) relating to Goods and Services Tax (GST). Speaking on the occasion, the Finance Minister Shri Jaitley lauded the efforts of the officials associated in the preparation of the booklet. He complimented Central Board of Excise and Customs (CBEC) for taking the initiative in getting the compilation done on a short notice. He hoped that the compilation would serve as a useful guide for the officers as well as trade and industry

The FAQ compilation covers broadly 24 topics with Chapters on Registration, Valuation, Input Tax Credit, Assessment, Audit, Refund, Demand and Recovery, Appeals, Advance Ruling, Offence and Penalties etc.

The FAQ will serve as a training tool for helping the officers as well as public, to get acquainted with the Model GST law and its nuances.

The compilation is also available on CBEC website.

The journey to roll-out the Goods and Services Tax (GST) has commenced with the enactment of the 101st Constitution Amendment Act, 2016 on 8th September, 2016 and the subsequent notifications. The GST is a new fiscal law and it is necessary that tax officers and the trade are suitably aware of the law. In this backdrop, CBEC as a part of capacity building exercise has prepared a compilation of FAQ on GST.

As per FAQ Compilation, the Government is keen on introducing GST the biggest indirect tax reform, with effect from 01 April 2017.

GST FAQ Compilation covers 24 chapters/topics and consist of a total of 509 FAQ as under:

Sl No.


Number of FAQ

1 Overview of Goods and Services Tax (GST) 27
2 Levy of and Exemption from Tax 22
3 Registration 43
4 Meaning and Scope of Supply 16
5 Time of Supply 14
6 Valuation in GST 13
7 GST Payment of Tax 26
8 Electronic Commerce 14
9 Job Work 9
10 Input Tax Credit 32
11 Concept of Input Service Distributor in GST 17
12 Returns Process and matching of Input Tax Credit 23
13 Assessment and Audit 27
14 Refunds 20
15 Demands and Recovery 20
16 Appeals, Review and Revision in GST 23
17 Advance Ruling 15
18 Settlement Commission 14
19 Inspection, Search, Seizure and Arrest 33
20 Offences and Penalties, Prosecution and Compounding 26
21 Overview of the IGST Act 9
22 Place of Supply of Goods and Service 18
23 Frontend Business Process on GST Portal 23
24 Transitional Provisions 25

Total Number of FAQ


 GST FAQ Compilation by CBEC Download Click Here >>

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