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CENTRAL BOARD OF EXCISE & CUSTOMSNEW DELHIGST FLYERSUpdated as on 1st January, 2018I

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F O R E W O R DFlyers on important topics of GST are being broughtout by the National Academy of Customs, Indirect Taxes,&Narcotics (NACIN),the apex training institution underthe Central Board of Excise & Customs (CBEC). TheseFlyers are being issued from time to time and are availableon the GST Council website as well as the CBEC website.Till date, 51 Flyers have been issued and more are beingissued on an ongoing basis. These flyers have been quitepopular as they have been written from the layman’sperspective in a simple and lucid language to promoteconceptual understanding of GST.These Flyers have now been updated as on 1st January,2018, in view of the significant developments since thetime they were released. NACIN is now coming out withthis compilation containing all the 51 Flyers released tilldate for ease of reference. I am sure this compilation willcontinue to spread awareness of GST not only among theTax officers and taxpayers but also people at large.I congratulate DG, NACIN and her team for this outreacheffort and am sure that it will benefit all concerned.IIIVanaja N. SarnaChairman, CBEC

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C O N T E N T S1. Registration under GST Law.12. Cancellation of Registration in GST.103. The Meaning and Scope of Supply.174. Composite Supply and Mixed Supply.255. Time of Supply in GST.356. GST on advances received for future supplies.447. Concept of AggregateTurnover in GST.538. Non-resident taxable person in GST.559. Casual taxable person in GST.5910. Input Service Distributor in GST.6811. Composition Levy Scheme in GST.7412. Reverse Charge Mechanism in GST.8513. Tax Invoice and other such instruments in GST.9714. Accounts and Records in GST.11415. Credit Note in GST.12216. Debit Note in GST.12717. Electronic Cash/Credit Ledgers and Liability .131Register in GSTV

GST FLYERS18. Electronic Way Bill in GST.13819. Input Tax Credit Mechanism in GST.14920. Transition Provisions under GST.15821. Integrated Goods and Services Tax Act.16722. Compensation cess in GST.18523. Imports in GST Regime.18824. Zero Rating of Supplies in GST.20025. Deemed Exports in GST.20626. Pure Agent Concept in GST.21527. Job Work under GST.22128. Works Contract in GST.22629. Valuation in GST.23830. Margin Scheme in GST.25031. Provisional Assessment in GST.25332. Returns in GST.25833. Statement of Outward Supplies (GSTR-1) .270in GST34. Refunds under GST.28135. Refund of Integrated Tax paid on account of .302zero rated supplies36. Refund of unutilised Input Tax Credit (ITC).312VI

37. Advance Ruling Mechanism in GST.32938. Goods Transport Agency in GST.34339. GST on Charitable and Religious Trusts.35240. GST on Education Services.36341. GST on Co-operative Housing Societies.37942. Online Information Data Base Access and .388Retrieval (OIDAR) Services in GST43. GST Practitioners.40044. National Anti-Profiteering Authority in GST.40645. Benefits of Goods and ServicesTax (GST).41346. Special Audit in GST.41747. TDS Mechanism under GST.42148. TCS Mechanism under GST.42649. Inspection, Search, Seizure and Arrest.43050. Appeals and Review Mechanism under GST.43751. Recovery of Tax.449VII

GST FLYERSFlyers Compiled by National Academy of Customs, IndirectTaxes and Narcotics (NACIN), GST TeamPrepared by the following officers:1. Shri Sanjeev Nair, Examiner (AR), CESTAT, Mumbai(S. No. 4, 17, 24, 25, 26, 28, 34, 35, 36, 37, 38, 39, 40,41, 42, 50)2. Shri Deepak Mata, Asstt. Director, NACIN, Mumbai ( S .No. 6, 10, 12, 13, 14, 18, 23, 30, 43, 45)3. Shri Girish Vadassery, Asstt. Commr. Ahmednagar (S. No.2,7, 8, 9, 15, 16, 22, 31, 33, 44, 46)4. Shri Shirish Gogate, Supdt., DTPS, Mumbai (S. No. 19,27, 47, 48)5. Shri Rajiv Garg, Joint Director, RMCC, Mumbai (S. No.5, 11, 29)6. Shri R.S. Maheshwari, Commr. (A), Bhopal (S. No. 20,21)7. Shri M.P.S. Sengar, Asstt. Commr., CGST, Mumbai (S.No.49, 51)8. Shri Gopi Donthireddy, Dy. Director, NACIN, Hyderabad(S. No. 32)9. Shri Rajesh Ramarao, Dy. Commissioner, CGST, Pune (S.No. 3)10. Shri Arvind Sinha, Inspector, CGST, Belapur, NaviMumbai (S. No. 1)VIII

Prepared under the supervision of Shri Samir Bajaj, AdditionalDirector General, NACIN, Mumbai.Vetted by GST Policy Wing, CBECComments and sclaimer:The Flyers compiled by NACIN and vetted by the GST PolicyWing, CBEC are based on the CGST/SGST/UTGST/IGST Act(s),the CGST Rules, 2017 and the various orders/circulars issued byCBEC. These are for training and academic purposes only.The information in these flyers is intended only to provide ageneral overview and is not intended to be treated as legal adviceor opinion. For greater details, you are requested to refer to therespective CGST/SGST/UTGST/IGST Acts, Rules, Notifications,Circulars, Orders issued from time to time.IX

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Chapter OneRegistration under GST LawIntroductionIn any tax system registration is the most fundamentalrequirement for identification of tax payers ensuring taxcompliance in the economy. Registration of any businessentity under the GST Law implies obtaining a unique numberfrom the concerned tax authorities for the purpose of collectingtax on behalf of the government and to avail Input tax creditfor the taxes on his inward supplies. Without registration, aperson can neither collect tax from his customers nor claimany input tax credit of tax paid by him.Need and advantages of registrationRegistration will confer the following advantages to a taxpayer: He is legally recognized as supplier of goods orservices. He is legally authorized to collect tax from hiscustomers and pass on the credit of the taxes paidon the goods or services supplied to the purchasers/recipients.1

GST FLYERS He can claim input tax credit of taxes paid and canutilize the same for payment of taxes due on supplyof goods or services. Seamless flow of Input Tax Credit from suppliersto recipients at the national level.Liability to registerGST being a tax on the event of “supply”, every supplierneeds to get registered. However, small businesses havingall India aggregate turnover below Rupees 20 lakh (10lakh if business is in Assam, Arunachal Pradesh, HimachalPradesh, Uttarakhand, Manipur, Mizoram, Sikkim,Meghalaya, Nagaland or Tripura) need not register. Thesmall businesses, having turnover below the threshold limitcan, however, voluntarily opt to register.The aggregate turnover includes supplies made by him onbehalf of his principals, but excludes the value of job-workedgoods if he is a job worker. But persons who are engagedexclusively in the business of supplying goods or servicesor both that are not liable to tax or wholly exempt from taxor an agriculturist, to the extent of supply of produce out ofcultivation of land are not liable to register under GST. Also,if all the supplies being made by a supplier are taxable underreverse charge, there is no requirement for such a supplierto register in light of Notification No. 5/2017-Central Taxdated 19.06.2017.Nature of RegistrationThe registration in GST is PAN based and State specific.2

Registration under GST LawSupplier has to register in each of such State or Unionterritory from where he effects supply. In GST registration,the supplier is allotted a 15-digit GST identificationnumber called “GSTIN” and a certificate of registrationincorporating therein this GSTIN is made available to theapplicant on the GSTN common portal. The first 2 digitsof the GSTIN is the State code, next 10 digits are the PANof the legal entity, the next two digits are for entity code,and the last digit is check sum number. Registration underGST is not tax specific which means that there is singleregistration for all the taxes i.e. CGST, SGST/UTGST,IGST and cesses.A given PAN based legal entity would have one GSTINper State, that means a business entity having its branchesin multiple States will have to take separate State wiseregistration for the branches in different States. But withina State an entity with different branches would have singleregistration wherein it can declare one place as principalplace of business and other branches as additional placeof business. However, a business entity having separatebusiness verticals (as defined in section 2 (18) of the CGSTAct, 2017) in a state may obtain separate registration foreach of its business verticals. Further a unit in SEZ or a SEZdeveloper needs to necessarily obtain separate registration. Generally, the liability to register under GST ariseswhen you are a supplier within the meaning of theterm, and also if your aggregate turn over in thefinancial year is above the exemption threshold of20 lakh rupees (10 lakh rupees in special categorystates except J & K). However, the GST law enlists3

GST FLYERScertain categories of suppliers who are required toget compulsory registration irrespective of theirturnover that is to say, the threshold exemption of20 lakh rupees or 10 lakh rupees as the case maybe is not available to them. Some of such supplierswho need to register compulsorily irrespective ofthe size of their turnover are those who are, Inter-state suppliers; However, persons makinginter-state supplies of taxable services and havingan aggregate turnover, to be computed on all Indiabasis, not exceeding an amount of twenty lakh rupees(ten lakh rupees for special category States exceptJ & K) are exempted from obtaining registrationvide Notification No. 10/2017-Integrated Taxdated 13.10.2017. A person receiving supplies on which tax is payableby recipient on reverse charge basis Casual taxable person who is not having fixedplace of business in the State or Union Territoryfrom where he wants to make supply. Howevercasual taxable persons making supplies of specifiedhandicraft goods need not take compulsoryregistration and are entitled to the thresholdexemption of Rs. 20 Lakh. Handicraft goods arespecified in Notification no. 33/2017-Central Taxdated 15.09.2017 as amended by Notification no.38/2017-Central Tax dated 13.10.2017. non-resident taxable persons who is not havingfixed place of business in India4

Registration under GST Law A person who supplies on behalf of some othertaxable person (i.e. an Agent of some Principal) E-commerce operators, who provide platform tothe suppliers to make supply through it Suppliers of goods who supply through suche-commerce operator who are liable to collecttax at source. Persons supplying services throughe-commerce operators need not take compulsoryregistration and are entitled to avail the thresholdexemption of Rs. 20 Lakh as per Notification No.65/2017-Central tax dated 15.11.2017. Those ecommerce operators who are notified asliable for GST payment under Section 9(5) of theCGST Act, 2017 TDS Deductor Input service distributor Those supplying online information and data baseaccess or retrieval services from outside India to anon-registered person in India.A casual taxable person is one who has a registered businessin some State in India, but wants to effect supplies fromsome other State in which he is not having any fixed placeof business. Such person needs to register in the Statefrom where he seeks to supply as a casual taxable person.A non-resident taxable person is one who is a foreignerand occasionally wants to effect taxable supplies from anyState in India, and for that he needs GST registration. GST5

GST FLYERSlaw prescribes special procedure for registration, as also forextension of the operation period of such casual or nonresident taxable persons. They have to apply for registrationat least five days in advance before making any supply.Also, registration is granted to them or period of operationis extended only after they make advance deposit of theestimated tax liability.In respect of supplies to some notified agencies of UnitedNations organisation, multinational financial institutionsand other organisations, a centralised unique identificationnumber (UIN) is issued.Standardisation of proceduresA total of 30 forms / formats have been prescribed in theGST registration rules. For every process in the registrationchain such as application for registration, acknowledgment,query, rejection, registration certificate, show cause noticefor cancellation, reply, cancellation, amendment, field visitreport etc., there are standard formats. This will make theprocess uniform all over the country. The decision makingprocess will also be fast. Strict time lines have been stipulatedfor completion of different stages of registration process.An application has to be submitted on line through thecommon portal (GSTN) within thirty days from the datewhen liability to register arose. The casual and non-residenttaxable persons need to apply at least five days prior to thecommencement of the business. For transferee of a businessas going concern, the liability to register arises on the dateof transfer.6

Registration under GST LawThe Proper Officer has to either raise a query or approvethe grant of registration within three working days failingwhich registration would be considered as deemed to havebeen approved. The applicant would have to respond withinseven working days starting from the fourth day of filingthe original application. The proper officer would have togrant or reject the application for registration within sevenworking days thereafter.Amendment of RegistrationExcept for the changes in some core information in theregistration application, a taxable person shall be able to makeamendments without requiring any specific approval fromthe tax authority. In case the change is for legal name of thebusiness, or the State of place of business or additional placeof business, the taxable person will apply for amendmentwithin 15 days of the event necessitating the change. Theproper officer, then, will approve the amendment withinnext 15 days. For other changes like name of day to dayfunctionaries, e-mail Ids, Mobile numbers etc. no approvalof the proper officer is required, and the amendment can beaffected by the taxable person on his own on the commonportal.Generally, the amendments take effect from the date ofapplication for amendment. Commissioner, however, hasbeen given powers to permit amendments with retrospectiveeffect.Cancellation of RegistrationThe GST law provides for two scenarios where cancellation7

GST FLYERSof registration can take place; the one when the taxableperson no more requires it (voluntary cancellation), andanother when the proper officer considers the registrationliable for cancellation in view of certain specified defaults(Suo-motu cancellation) like when the registrant is notdoing business from the registered place of business or ifhe issues tax invoice without making the supply of goodsor services. The taxable person desirous of cancellation ofRegistration will apply on the common portal within 30days of event warranting cancellation. He will also declarein the application the stock held on the date with effectfrom which he seeks cancellation. He will also work outand declare the quantum of dues of payments and creditreversal, and the particulars of payments made towardsdischarge of such liabilities. In case of voluntary registration(taken despite not being liable for obtaining registration),no cancellation is allowed until expiry of one year from theeffective date of registration. If satisfied, the proper officerhas to cancel the registration within 30 days from the dateof application or the date of reply to notice (if issued, whenrejection is concluded by the officer).Revocation of CancellationIn case where registration is cancelled suo-motu by theproper officer, the taxable person can apply within 30 daysof service of cancellation order, requesting the officer forrevoking the cancellation ordered by him. However, beforeso applying, the person has to make good the defaults (byfiling all pending returns, making payment of all dues andso) for which the registration was cancelled by the officer.8

Registration under GST LawIf satisfied, the proper officer will revoke the cancellationearlier ordered by him. However, if the officer concludes toreject the request for revocation of cancellation, he will firstobserve the principle of natural justice by way of issuingnotice to the person and hearing him on the issue.Physical verification in connection with registrationPhysical verification is to be resorted to only where it isfound necessary in the subjective satisfaction of the properofficer. If at all, it is felt necessary, it will be undertaken onlyafter granting the registration and the verification reportalong with the supporting documents and photographsshall have to be uploaded on the common portal withinfifteen working days.******9

GST FLYERSChapter TwoCancellation of Registrationin GSTIntroduction:The registration granted under GST can be cancelled forspecified reasons. The cancellation can either be initiatedby the department on their own motion or the registeredperson can apply for cancellation of their registration. Incase of death of registered person, the legal heirs can applyfor cancellation. In case the registration has been cancelledby the department there is a provision for revocation of thecancellation. On cancellation of the registration the personhas to file a return which is called the final return.Reason for cancellation:The registration can be cancelled for the following reasons:a) a person registered under any of the existing laws, butwho is not liable to be registered under the GST Act;a) the business has been discontinued, transferred fullyfor any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise10

Cancellation of Registration in GSTdisposed of;a) there is any change in the constitution of the business;a) the taxable person (other than the person who has voluntarily taken registration under sub-section (3) of section 25 of the CGST Act, 2017) is no longer liable tobe registered;a) a registered person has contravened such provisions ofthe Act or the rules made thereunder;a) a person paying tax under Composition levy has notfurnished returns for three consecutive tax periods;a) any registered person, other than a person paying taxunder Composition levy has not furnished returns for acontinuous period of six months;a) any person who has taken voluntary registration undersub-section (3) of section 25 has not commenced business w

GST FLYERS He can claim input tax credit of taxes paid and can utilize the same for payment of taxes due on supply of goods or services. Seamless flow of Input Tax Credit from suppliers to recipients at the national level. Liability to register GST being a tax on the event of “supply”, every supplier needs to get registered.

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