Frequently Asked Questions (FAQ) on GST – Official guide by NACEN

National Academy of Customs, Excise & Narcotics (NACEN), the apex training institute has been mandated to impart training and capacity building to Central & State Government employees. This FAQ has been prepared as part of the capacity building program to help officers, trade & public to get acquainted with  the Model GST Law and its nuances.

As per the 101st Constitution Amendment Act coming into force on 8th September, 2016 and notification of the GST Council on 15th September 2016.

Click on the image below to download the FAQ on GST pdf file.

FAQ on GST Model Law by NACEN

Source: www.cbec.gov.in

The FAQ covers the following 24 topics through 500 questions. 

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