FACULTY OF COMMERCE

B. COM.

SEMESTER 3

SUBJECT: TAXATION - 2

UNIT- 6: GOODS AND SERVICE TAX-II

COMPILED BY
Dr. Nidhip Shah CA Aaditya Trivedi

STUDY MATERIAL FOR REFERENCE

 FACULTY OF COMMERCE
BCOM SEMESTER 3
SUBJECT: TAXATION-2
UNIT 6: GOODS & SERVICES TAX [ GST]
INDEX
SR. No. TOPICS COVERED
1 DEFINITIONS OF VARIOUS TERMS UNDER CGST ACT, 2017
1. Agriculturist [Sec.2(7)]
2. Composite Supply [Sec.2(30)]
3. Continuous supply of goods [Sec.2(32)]
4. Continuous supply of services [Sec.2(33)]
5. Exempt supply [Sec.2(47)]
6. Input [Sec.2(59)]
7. Input service [Sec.2(60)]
8. Input service Distributor [Sec.2(61)]
9. Inward supply [Sec.2(67)]
10. Job Work [Sec.2(68)]
11. Mixed supply [Sec.2(74)]
12. Outward supply [Sec.2(83)]
13. Principal supply [Sec.2(90)]
14. Removal [Sec.2(96)]
15. Turnover in State Sec.2(112)]
2 INPUT TAX CREDIT
3 COMPOSITION SCHEME
4 RETURNS
5 REFUND
6 GST OFFICERS:
7 APPELLATE AUTHORITIES:
8 REVERSE CHARGE MECHANISM
9 SECTION –A THEORY QUESTIONS
10 SECTION – B MULTIPLE CHOICE QUESTIONS

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[1] DEFINITIONS OF VARIOUS TERMS UNDER CGST ACT, 2017
1. Agriculturist [Sec.2(7)]
“Agriculturist” means an individual or a Hindu Undivided Family who
undertakes cultivation of land-
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under
personal supervision or the personal supervision of any member of the
family.
2. Composite Supply [Sec.2(30)]
“Composite Supply” means a supply –
➢ Made by a taxable person
➢ To a recipient
➢ Consisting of two or more taxable supplies of goods or services or both, or
any combination thereof, -
- which are naturally bundled, and
- supplied in conjunction with each other in the ordinary course of
business,
- one of which is a principal supply.
Illustration : Where goods are packed and transported with insurance, the
supply of goods, packing materials, transport and insurance is a composite
supply and supply of goods is the principal supply.

3. Continuous supply of goods [Sec.2(32)]

“Continuous supply of goods” means a supply of goods –
➢ Which is provided, or agreed to be provided, continuously or on recurrent
basis, under a contract, whether of not by means of a wire, cable, pipeline or
other conduit, and for which the supplier invoices the recipient on a regular or
periodic basis, and
➢ Includes supply of such goods as the Government may, subject to such
conditions, as it may, by notifications, specify.

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4. Continuous supply of services [Sec.2(33)]
“Continuous supply of services” means –
➢ A supply of services which is provided, or agreed to be provided, continuously or
on recurrent basis, under a contract, for a period exceeding 3 months with
periodic payment obligations, and
➢ Includes supply of such services as the Government may, subject to such
conditions, as it may, by notification, specify.

5. Exempt supply [Sec.2(47)]

“Exempt supply”
➢ supply of any goods or services or both which attracts nil rate of tax or which
may be wholly exempt from tax under section 11, or under section 6 of the
Integrated Goods and Services Tax Act, and
➢ includes non-taxable supply.

6. Input [Sec.2(59)]
“Input” means any goods –
➢ other than capital goods.
➢ Used or intended to be used by a supplier in the course of furtherance of
business.

7. Input service [Sec.2(60)]

“Input service” means any service used or intended to be used by a supplier in
the course or furtherance of business.

8. Input service Distributor [Sec.2(61)]

“Input service Distributor” means an office of the supplier of goods or services
or both which-
➢ Receives tax invoices issued under Section 31 towards the receipt of input
services, and

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 ➢ Issues a prescribed document of the purposes of distributing the credit of
Central tax, State tax, integrated tax or Union territory tax paid on the said
services
➢ To a supplier of taxable goods or services or both having the same Permanent
Account Number as that of the said office.

9. Inward supply [Sec.2(67)]

“Inward supply” in relation to a person, shall mean –
➢ Receipt of goods or services or both
➢ Whether by purchase, acquisition or any other means
➢ With or without consideration.

10. Job Work [Sec.2(68)]

Job work means any treatment or process undertaken by a person on goods
belonging to another
registered person and the expression “job worker “ shall be construed
accordingly.

11. Mixed supply [Sec.2(74)]

“Mixed supply” means –
➢ two or more individual supplies of goods or services, or any combination
thereof,
➢ made in conjunction with each other
➢ by a taxable person
➢ for a single price
➢ where such supply does not constitute a composite supply.
Illustration : A supply of a package consisting of canned foods, sweets,
chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a
single price is a mixed supply. Each of these items can be supplied separately
and is not dependent on any other. It shall not be a mixed supply if these items
are supplied separately.

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12. Outward supply [Sec.2(83)]
“Outward supply” in relation to a taxable person, means-
➢ supply of goods or services or both,
➢ whether by sale, transfer, barter, exchange, license, rental lease or disposal
or any other mode,
➢ made or agreed to be made by such person in the course or furtherance of
business.

13. Principal supply [Sec.2(90)]

“Principal supply” means the supply of goods or services –
➢ which constitutes the predominant element of a composite supply, and
➢ to which any other supply forming part of that composite supply is
ancillary.

14. Removal [Sec.2(96)]

“Removal” in relation to goods, means-
(a) dispatch of the goods for delivery by the supplier thereof or by any other
person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other person
acting on behalf of such recipient;

15. Turnover in State Sec.2(112)]

“Turnover in State” or “turnover in Union territory” means the aggregate value of
all taxable supplies (excluding the value of inward supplies on which tax is
payable by a person on reverse charge basis) and exempt supplies made within a
State or Union territory by a taxable person, exports of goods or services or both
and inter-State supplies of goods or services or both made from the State or
Union territory by the said taxable person but excludes central tax, State tax,
Union territory tax, integrated tax and cess.

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[2] INPUT TAX CREDIT
ITC means credit of Input Tax Sec 2 (63)
Input Tax Credit [ITC] is the core concept of GST , as it’s a destination based tax.
ITC avoids cascading effect of taxes and ensures that tax is collected in the state in
which goods & services or both are consumed.
ITC means at the time of paying tax on output, you can reduce the tax you have
already paid on inputs and pay the balance amount.
When you buy a product/service from a registered dealer you pay input tax on the
purchase. On selling, you collect the tax. You adjust the taxes paid at the time of
purchase with the amount of output tax (tax on sales) and balance liability of tax (tax
on sales minus tax on purchase) has to be paid to the government. This mechanism is
called utilization of input tax credit.
Input tax is the tax paid by a registered person under the Act whether on forward
charge or reverse charge for the use of such goods or services or both in the course
or furtherance of his business.

Eligibility and Conditions for taking Input Tax Credit [Section 16]:
(1) Only registered person eligible to take ITC : Every registered person shall be
entitled to take credit of input tax charged on any supply of goods or services or
both to him which are used or intended to be used in the course or
furtherance of his business, and the said amount shall be credited to the
electronic credit ledger of such person.
(2) Conditions to be satisfied for taking ITC :
a. He is in possession of a tax invoice or debit note issued by a supplier
registered under this Act, or such other tax paying documents as may be
prescribed;
b. He has received the goods or services or both or in case if Goods
received in lots or installments – ITC can be taken upon receipt of the
last lot or installment.
c. The tax charged in respect of such supply has been actually paid to the
Government, either in cash or through utilization of input tax credit
admissible in respect of the said supply;
d. He has furnished the return under section 39.

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 If payment is not made to the supplier within 180 days from date of
invoice – ITC availed is to be paid along with interest. However,, the
recipient shall be entitled to avail of the credit of input tax on payment
made by him of the amount towards the value of supply of goods or
services or both along with tax payable thereon.
(3) ITC not admissible if deprecation claimed on tax component.
(4) Time Limit for availing ITC : A registered person shall not be entitled to take
input tax credit in respect of any invoice or debit note for supply of goods or
services or both after –
➢ the due date of furnishing of the return under section 39 for the month of
September following the end of financial year to which such invoice or invoice
relating to such debit note pertains, or
➢ furnishing of the relevant annual return, Whichever is earlier
(5) Burden of proof regarding eligibility of ITC is on the person taking the credit

Reversal of Input Tax Credit

ITC can be availed only on goods and services for business purposes. If they are used
for non-business (personal) purposes, or for making exempt supplies ITC cannot be
claimed . Apart from these, there are certain other situations where ITC will be
reversed.
ITC will be reversed in the following cases-
1) Non-payment of invoices in 180 days– ITC will be reversed for invoices which
were not paid within 180 days of issue.
2) Credit note issued to ISD by seller– This is for ISD. If a credit note was issued by
the seller to the HO then the ITC subsequently reduced will be reversed.
3) Inputs partly for business purpose and partly for exempted supplies or for
personal use – This is for businesses which use inputs for both business and non-
business (personal) purpose. ITC used in the portion of input goods/services used for
the personal purpose must be reversed proportionately.
4) Capital goods partly for business and partly for exempted supplies or for
personal use - This is similar to above except that it concerns capital goods.
5) ITC reversed is less than required- This is calculated after the annual return is
furnished. If total ITC on inputs of exempted/non-business purpose is more than the

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ITC actually reversed during the year then the difference amount will be added to
output liability. Interest will be applicable.
The details of reversal of ITC will be furnished in GSTR-3B. To find out more about
the segregation of ITC into business and personal use and subsequent calculations,
please visit our article.
Manner to utilize ITC

1. First IGST Credit is to be fully utilized and exhausted as per below order -
2. IGST Credit is to be first utilised against IGST Liability
3. After nullifying IGST liability against IGST Credit, if any IGST Credit is available,
same can be utilized against CGST Liability and SGST Liability, in any order and
in any proportion.
4. Balance IGST Credit, if any remaining after, is to be carried forward to next tax
period.
5. Once IGST Credit is completed exhausted, then Credit of CGST and SGST can be
utilized as per below order
6. CGST Credit is to be first utilized against CGST Liability
7. After nullifying CGST liability against CGST Credit, if any CGST Credit is available,
same can be utilized against IGST Liability, if any pending
8. Balance CGST Credit, if any remaining, is to be carried forward to next tax
period. [It can not be used against SGST/UTGST]
9. Then SGST Credit is to be first utilized against SGST Liability
10. After nullifying SGST liability against SGST Credit, if any SGST Credit is available,
same can be utilized against IGST Liability, if any pending.
11. Balance SGST Credit, if any remaining, is to be carried forward to next tax
period.

Above amended ITC utilization is specified, in order to reduce fund settlement

between Central Government and State Government

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The following is the order of utilization of ITC:
Sr. Payment Order of set off REMARKS
No. for
First Second
1 IGST IGST CGST OR SGST * * Credit of IGST can be used for
CGST & SGST/UTGST in Any
Preference or Proportion
ITC of IGST has to be completely Exhausted
2 CGST CGST IGST ITC of CGST can not be used
[if balance Pending for SGST /UTGST
after 1]
3 SGST/ SGST/ IGST **It can be utilised ONLY after
UTGST UTGST [if balance Pending ITC of CGST is Exhausted
after 2 ]** ITC of SGST/UTGST can not be
used for CGST

[3] COMPOSITION SCHEME UNDER GST

Composition Scheme is a simple and easy scheme under GST for taxpayers. Small
taxpayers can get rid of tedious GST formalities and pay GST at a fixed rate of
turnover.
• Taxpayer whose turnover is below ₹ 1.5 crore can opt for Composition Scheme.
• In case of North-Eastern states [Arunachal Pradesh , Manipur , Meghalaya ,
Mizoram , Nagaland , Sikkim , Tripura , Uttarakhand] the limit is now ₹75 lakh.
• In Case of Assam < Himachal Pradesh & Jammu and Kashmir the turnover limit is
₹ 1.5 crore
• As per the CGST (Amendment) Act, 2018, a composition dealer can also supply
services to an extent of ₹ 50 lakh.
• Turnover of all businesses registered with the same PAN should be taken into
consideration to calculate turnover.

The following people cannot opt for the scheme-

• Manufacturer of ice cream, Cocoa , pan masala, Aerated Water or Tobacco

• A person making inter-state supplies
• A casual taxable person or a non-resident taxable person
• Businesses which supply goods through an e-commerce operator
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The following conditions must be satisfied in order to opt for composition scheme:

• To opt for composition scheme a taxpayer has to file GST CMP-02 with the
government. This can be done online by logging into the GST Portal. This
intimation should be given at the beginning of every Financial Year by a dealer
wanting to opt for Composition Scheme.
• No Input Tax Credit can be claimed by a dealer opting for composition scheme
• The dealer cannot supply goods not taxable under GST such as alcohol.
• The taxpayer has to pay tax at normal rates for transactions under the Reverse
Charge Mechanism
• If a taxable person has different segments of businesses (such as textile,
electronic accessories, groceries, etc.) under the same PAN, they must register
all such businesses under the scheme collectively or opt out of the scheme.
• The taxpayer has to mention the words 'composition taxable person' on every
notice or signboard displayed prominently at their place of business.
• A composition dealer cannot issue a tax invoice. This is because a composition
dealer cannot charge tax from their customers. They need to pay tax out of
their own pocket. Hence, the dealer has to issue a Bill of Supply. The dealer
should also mention "composition taxable person, not eligible to collect tax on
supplies” at the top of the Bill of Supply.

GST rates for a composition dealer

• For Manufacturer & Traders - 0.5% CGST & 0.5 % SGST = TOTAL 1%
• Restaurant not serving Alcohol - 2.5% CGST & 2.5% SGST = TOTAL 5%
• Service providers – 3% CGST & 3% SGST = TOTAL 6%

Advantages of Composition Scheme

• Lesser compliance (returns, maintaining books of record, issuance of invoices)
• Limited tax liability
• High liquidity as taxes are at a lower rate

Disadvantages of Composition Scheme

• A limited territory of business. The dealer is barred from carrying out inter-
state transactions
• No Input Tax Credit available to composition dealers
• The taxpayer will not be eligible to supply non-taxable goods under GST such
as alcohol and goods through an e-commerce portal.

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[4] GST Returns

GST return is a document that will contain all the details of your sales, purchases, tax
collected on sales (output tax), and tax paid on purchases (input tax). Once you file
GST returns, you will need to pay the resulting tax liability (money that you owe the
government).

Who should file GST Return

All business owners and dealers who have registered under the GST system must file
GST returns according to the nature of their business or transactions using offline or
online forms.

Mode of filling the Returns

All returns are to be filed Online on

• GSTN portal (www.gst.gov.in)
• Offline utilities provided by GSTN
• GST Suvidha Providers (GSPs)

Types of GST Returns and their Due Dates

TYPE PURPOSE FREQUENCY & DUE DATE

Turnover < Rs. 1.5 crore –
Quarterly, 13TH of the
To be filed by all the normal taxpayers
month succeeding the
stating their outward supplies of goods
GSTR-1 quarter
and services during the applicable tax
Turnover > Rs. 1.5 crore –
period.
Monthly, 11th of the
succeeding month

Annual turnover ≥ ₹ 5
To be filed by all the normal taxpayers crore in previous
GSTR-3B declaring their summary GST liabilities for financial year - 20th of
the applicable tax period the succeeding month.

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 QRMP Scheme -Annual
turnover < ₹ 5 crore in
previous financial year -
Monthly 22nd or 24th
of the succeeding
month depending upon
the State or Union
Territory in which they
are registered.
CMP -08 Quarterly,
Registered person paying tax under 18th of the month
composition scheme To declare summary succeeding the quarter
CMP-08 /
of outward supplies and import of GSTR -4 (Annual return)
GSTR-4
services liable to reverse charge
mechanism 30th April of the next
financial year

20th day of the next

To be filed by non-resident taxpayers month or within 7 days
GSTR-5 when they do not wish to claim Input Tax after expiry of
Credit (ITC) registration, whichever is
earlier
To be filed by Online Information and
Database Access or Retrieval (OIDAR) Monthly, 20th of the
GSTR-5A
service providers outside India for their succeeding month
services to unregistered persons in India
To be filed by Input Service Distributors
Monthly, 13th of the
GSTR-6 for distribution of ITC
succeeding month

To declare TDS liability by the authorities

Monthly, 10th of the
GSTR-7 deducting tax at source
succeeding month

To declare Tax Collected at Source (TCS) Monthly, 10th of the

GSTR-8
by e-commerce operators succeeding month
GSTR-9 Registered person other than an ISD, tax Annually
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 deductor/tax collector, casual taxable 31st December of the
person and a non-resident taxpayer next financial year
To be filed by all the normal taxpayer
declaring the details of purchase, sales,
input tax credit, refund claimed, demand
created, etc.
Once, Within 3 months
To be filed by the taxpayers, whose GST from the date of
GSTR-10
registration has been cancelled or cancellation or order of
(Final Return)
surrendered to file final GST returns. cancellation, whichever is
later
To be filed by Unique Identity Number
(UIN) holders stating the
28th of the next month
GSTR-11 supplied/received goods and services, to
for which refund
claim GST refund
statement is filed

Note: The GST return due dates may be extended by the Government from time to time.

Levy of Late fees [Section 47]

[1] Periodical Returns = ₹ 100 per Day during which such failure continues OR ₹ 5,000
whichever is LESS

[2] Annual Return = ₹ 100 per Day during which such failure continues OR 0.25% of his
turnover in the State or UT whichever is LESS

[5] REFUND [Section 54]

GST refund
Usually when the GST paid is more than the GST liability a situation of claiming GST
refund arises. Under GST the process of claiming a refund is standardized to avoid
confusion. The process is online and time limits have also been set for the same.

When can the refund be claimed

There are many cases where refund can be claimed. Here are some of them –
• Excess payment of tax is made due to mistake or omission.

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 • Dealer Exports (including deemed export) goods/services under claim of
rebate or Refund
• ITC accumulation due to output being tax exempt or nil-rated
• Refund of tax paid on purchases made by Embassies or UN bodies
• Tax Refund for International Tourists
• Finalization of provisional assessment
Other Points :
[a]The refund application has to be made in Form RFD 01 within 2 years from
relevant date.
[b] Time limit for sanction of the refund is 60 days from the date of receipt of
application. Also if refund is paid with delay an interest of 6% p.a. is payable by the
government.
[c] No refund shall be made if the amount claimed as refund is less than ₹ 1,000.
[d] Documentary evidence needed if refund claimed is more than ₹ 2 Lakhs.
[e] Provisional Refund of 90% of the amount claimed is allowed in case of zero rated
supply of goods/services/both and thereafter he makes an order for final settlement of
the refund claim after verification of documents furnished by the applicant.
[f] Consumer Welfare Fund has been setup under section 57 of the CGST Act, 2017.
where the money which is not refundable to the manufacturers, etc. is being
credited.

[6] GST OFFICERS: [Section 3]

As per Section 3 , the following are the provisions of GST Act with respect to GST
Officers:
• As per Section 3 of CGST Act, 2017, the Government , by notification, appoint
Commissioners and such other class of officers for such purposes as may be
specified therein.
• The officers under existing law shall be deemed to be the officers appointed
under the provisions of this Act.
Authorization Of Officers: [Section 4]
• The Board, by order, authorize any officer Not below Rank of Assistant
Commissioner or Assistant Directors to appoint any officers of below the rank of
Assistant Commissioner of for the administration of this Act.

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Powers Of Officers: [Section 5]
• Officer to exercise the powers and discharge the duties conferred or imposed
on him: Subject to such conditions and limitations as the Commissioner may
impose, an officer of the Union Territory tax may exercise the powers and
discharge the duties conferred or imposed on him under this Act.
• Officer can exercise subordinate’s power: An officer of the Union Territory tax
may exercise the powers and discharge the duties conferred or imposed on
him under this Act, on any other officer of a Union Territory tax who is
subordinate to him.
• Delegation of powers by Commissioner: The Commissioner may, subject to
such conditions and limitations as may be specified in this behalf by him,
delegate his powers to any other officer subordinate to him.
• Appellate Authority not to exercise the powers of other officers:
Notwithstanding anything contained in this section, an Appellate Authority
shall not exercise the powers and discharge the duties conferred or imposed
on any other officer of Union territory tax.
Authorization Of Officers Of Central Tax As Proper Officer In Certain
Circumstances: [Section 6]
• CGST Officers to be Proper officers under UTGST Act: Without prejudice to
the provisions of this Act, the officers appointed under the CGST Act are
authorized to be the proper officers for the purposes of this Act, subject to
such other conditions as the Government shall, on recommendations of the
Council, by notification, specify.
• Other Provisions: Subject to the conditions specified in the notification issued
u/s 6 (1),-
(a) Proper Officer who issues order under this Act, to issue related order under
CGST Act.
(b) No proceedings can be initiated by Proper Officer, if CGST officer has
initiated the proceedings.
• Appeal etc. not to lie before CGST Officer: Any proceedings by rectification,
appeal and revision, wherever applicable, of any order passed by any officer
appointed under this Act, shall not lie before an officer appointed under the
Central Goods and Service Tax Act.

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[7] APPELLATE AUTHORITIES:
A person unhappy with any decision or order passed against him under GST by an
adjudicating authority can appeal to the First Appellate Authority.
If they are not happy with the decision of the First Appellate Authority they can
appeal to the National Appellate Tribunal, then to High Court and finally Supreme
Court.
APPEALS TO APPELLATE AUTHORITY: [Section 107]
1. Appeal against order of adjudicating authority- To be filled within 3 months
from the date on which the said decision or order is communicated to such
person.
2. Commissioner may review orders passed by adjudicating authorities and direct
filing of appeal to Appellate authority within 6 months from the date of
communication of the said decision or order for the determination of such
points arising out of the said decision or order as may be specified by the
Commissioner in his order.
3. Application filed in pursuance of review order is regarded as Departmental
appeal and the provisions of this Act relating to appeals shall apply to such
application.
4. Condonation of delay in filing appeal is allowed up to 1 month.
5. Admitted tax and 10% of disputed tax to be deposited before filing appeal.
6. On pre-deposit of tax recovery proceedings is to be stayed.
7. The Appellate Authority shall give the applicant an opportunity of being heard.
8. The Appellate Authority may, if sufficient cause is shown at any stage of
hearing of an appeal, grant time to the parties or any of them and adjourn the
hearing of the appeal for reasons to be recorded in writing. No such
adjournment shall be granted more than 3 times to a party during hearing of
the appeal.
9. The Appellate Authority may, at the time of hearing of an appeal, allow an
appellant to add any ground of appeal not specified in the grounds of appeal, if
he is satisfied that the omission of that ground from the grounds of appeal was
not wilful or unreasonable.
10.The Appellate Authority shall, after making such further inquiry as may be
necessary, pass such order, as it thinks just and proper, confirming, modifying
and annulling the decision or order appealed against but shall not refer the
case back to the adjudicating authority that passed the said decision or order.

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 11.Appellate order has to be in writing and shall state the points for
determination, the decision thereon, and the reasons for such decision.
12.Time limit for disposal of the appeal- is 1 year from the date on which it is
filed. Where the issuance of order is stayed by an order of a court or Tribunal,
the period of such stay shall be excluded in computing the period of 1 year.

APPELLATE TRIBUNAL
The Constitution of Appellate Tribunal and benches
Goods & Service Tax Appellate Tribunal (GSTAT) to be constituted for hearing
appeals against the orders passed by the Appellate Authority.
1. National Bench: National Bench shall be located at New Delhi and Central
Government on the recommendations of the Council, by notification,
constitute such number of Regional Benches as may be required. National
bench shall be headed by the National president along with one Technical
member (Centre) and one Technical member (State).
2. State Bench: The Government shall, by notification, specify for each State or
Union Territory, a Bench of the Appellate Tribunal for exercising powers of the
Appellate Tribunal within the concerned state or Union Territory. Each State
Bench and Area Bench of the Appellate Authority shall consist of a Judicial
Member, one Technical Member (Centre) and one Technical Member (State)
and the State Government may designate the most senior most Judicial
Member in the State as the State President.
3. Single member bench to hear appeal if amount involved does not exceed Rs.5
lakhs.
4. In case of Difference in Opinion amongst members of bench, decision by
majority shall prevail.
5. Appellate Tribunal have same powers of Civil Court while trying a suit in
respect of the following matters namely-
• Summoning and Enforcing the attendance of any person and examining
him on oath.
• Requiring the discovery and production of documents.
• Receiving evidence on affidavit.
• Subject to the provisions of Section 123 and 124 of the Indian Evidence
Act, 1872, requisitioning any public record or document or a copy of
such record or document from any office.
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 • Issuing commissions for the examination of witnesses or documents.
• Dismissing a representation for default or deciding it ex parte.
• Setting aside any order of dismissal of any representation for default or
any order passed by it ex parte; and
• Any other matter which may be prescribed.
• Any order made by the Appellate Tribunal may be enforced by it in the
same manner as if it were a decree made by a court in a suit pending
therein, and it shall be lawful for the Appellate Tribunal to send for
execution of its orders to the court within the local limits of whose
jurisdiction,-
(a) in the case of an order against a company, the registered office of the
company is situated; or
(b) in the case of an order against any other person, the person concerned
voluntarily resides or carries on business or personally works for gain.
APPEALS TO APPPELLATE TRIBUNAL [SECTION 112]
1. Any person aggrieved by an order passed against him under section 107 or
section 108 of this Act or the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act may appeal to the Appellate Tribunal
against such order within 3 months from the date on which the order is
sought to be appealed against is communicated to the person preferring the
appeal.
2. Discretionary power of GSTAT (Goods and Services Tax Appellate Tribunal) to
refuse to admit appeal if amount does not exceed Rs.50, 000.
3. Commissioner to direct subordinate authorities to apply to Tribunal against
order of Appellate or Revisionary authority within 6 months from the date on
which the said order has been passed for determination of such points arising
out of the said order as may be specified by the Commissioner in his order.
Where in pursuance of an order u/s 112 (3) the authorised officer makes an
application to the Appellate Tribunal, such application shall be dealt with by
the Appellate Tribunal as if it were an appeal made against the order u/s
107(11) or u/s 108(1) and the provisions of this Act shall apply to such
application, as they apply in relation to appeals filed u/s 112(1).
4. Memorandum of cross objections to be filed by the other party within 45 days
of the receipt of notice, from tribunal and such memorandum shall be
disposed of by the Appellate Tribunal, as if it were an appeal presented within
the time specified in Section 112(1).

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 5. Condonation of delay in filing appeal/cross objection- Further period of 3
months/45 days respectively.
6. Admitted dues and 20% of the disputed tax to be deposited before filing
appeal.
ORDERS OF APPELLATE TRIBUNAL
1. The Appellate Tribunal, after giving the parties to the appeal an opportunity of
being heard, pass such orders thereon, as it thinks fit, confirming, modifying
or annulling the decision or order appealed against or may refer the case back to
the Appellate Authority, or Revisional Authority or to the original
adjudicating authority, with such directions as it may deem fit, for a fresh
adjudication or decision after taking additional evidence, if necessary.
2. Granting of time and adjournment: The Appellate Tribunal may, if sufficient
cause is shown, at any stage of hearing of an appeal, grant time to the parties or
any of them and adjourn the hearing of the appeal for reasons to be recorded
in writing.
No such adjournment shall be granted more than 3 times to a party during
hearing of the appeal.
3. Rectification of mistake within 3 months: The Appellate Tribunal may amend
any order passed by it under sub-section (1) so as to rectify any error apparent
on the face of the record, if such error is noticed by it on its own accord, or is
brought to its notice by the Commissioner or Commissioner of State tax or the
Commissioner of the Union Territory tax or the other party to the appeal
within a period of 3 months from the date of the order.
4. Opportunity of being heard-Before increasing the liability or reducing
refund: No amendment which has the effect of enhancing an assessment or
reducing a refund or input tax credit or otherwise increasing the liability of the
other party, shall be made under this sub-section, unless the party has been
given an opportunity of being heard.
5. Time Limit for disposal of appeal- If possible within 1 year from the date on
which such appeal is filed.
6. The Appellate Tribunal shall send a copy of every order passed under this
section to the Appellate Authority, or Revisional Authority or the original
adjudicating authority, as the case may be, the appellant and the jurisdictional
Commissioner or Commissioner of State tax or the Commissioner of the Union
Territory tax.
7. Save as provided in Section 117 or Section 118, orders passed by Appellate
Tribunal on an appeal shall be final and binding on the parties.
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APPEAL TO HIGH COURT: [Section 117]
1. Appealable matters before High Court: Any person aggrieved by any order
passed by the State Bench or the Benches of the Appellate Tribunal may file
an appeal to the High Court and the High Court may admit such appeal, if it is
satisfied that the case involves a substantial question of law.
2. Time Limit and Fees for filing the appeal: An appeal under section 117(1) shall
be filed within a period of one hundred and eighty (180) days from the date
on which the order appealed against is received by the aggrieved party, and it
shall be in such form, verified in such manner as may be prescribed.
3. Entertaining the appeal by The High Court: The High Court may entertain an
appeal after the expiry of the said period, only if it is satisfied that there was a
sufficient cause for not filing the appeal with the said period.
4. The High Court shall decide the question of law so formulated and deliver
such judgment thereon containing the grounds on which such decision is
founded and may award such cost as it deems fit.
5. The High Court may determine any issue which-
(a) has not been determined by the State Bench or Area Benches; or
(b) has been wrongly determined by the State Bench or Area Benches, by
reason of a decision on such question of law.
6. Wherein an appeal has been filed before the High Court, it shall be heard by a
Bench of not less than two judges of the High Court, and shall be decided in
accordance with the opinion of such judges or of the majority, if any, of such
judges.
7. Where there is no such majority, judges shall state the point of law upon
which they differ and the case shall, then, be heard upon that point only, by
one or more of the other Judges of the High Court and such point shall be
decided according to the opinion of the majority of the judges who have
heard the case including those who first heard it.
8. Where the High Court delivers a judgement in an appeal filed before it under
this section, effect shall be given to such judgement by either side on the basis
of a certified copy of the judgement.
9. Save as otherwise provided in this Act, the provisions of Code of Civil
Procedure, 1908, relating to appeals to the High Court shall, as far as may be,
apply in the case of appeals under this Section.

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 APPEALS TO THE SUPREME COURT: [Section 118]
1. An appeal shall lie to the Supreme Court –
(a) from any order passed by the National Bench or Regional Benches of the
Appellate Tribunal; or
(b) from any Judgement or Order passed by the High Court in an appeal made
under Section 117 in any case which, on its own motion or on an application
made by or on behalf of the party aggrieved, immediately after passing of the
judgement or order, the High Court certifies to be a fit one for appeal to the
Supreme Court.
2. The provisions of Code of Civil Procedure, 1908, relating to appeals to the
Supreme Court shall, as far as may be, apply in the case of appeals under this
Section as they apply in the case of appeals from decrees of a High Court.
3. Where the judgement of the High Court is varied or reversed in the appeal,
effect shall be given to the order of the Supreme Court in the manner provided in
Section 117 in case of the judgement of the High Court.

[8] REVERSE CHARGE MECHANISM

• As per Section 2(98) of the CGST Act, 2017 defines Reverse Charge as-
“Reverse Charge” means the liability to pay tax by the recipient of supply of
goods or services or both instead of the supplier of such goods or services or
both under
Section 9(3)/(4), or under section 5(3)/(4) of the Integrated Goods and Service
Tax Act.
Reverse Charge Mechanism is applicable in case of :
• Imports
• Purchase from unregistered dealer.
• Supply of notified goods and services
•
Reasons of Levy of Tax Under Reverse Charge Mechanism:
1. Supplier of the goods or services is unregistered and he makes supply of
goods or services to a registered person
2. Supplier of the goods or services or both located in a non-taxable territory:
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 3. Tax is levied under Reverse Charge Mechanism on an unorganized sector:
4. Indirect Levy of tax on a sector which is generally exempt from tax:
Tax Rate for RCM
• The rate of tax to be used is the rate which is applicable on such
goods/service.
• If the goods/services purchased in exempted or nil rated then no tax is
payable under RCM.
• Composition dealers are required to pay reverse charge at normal rates
(5%,12%,18%,28%) and not at the composition rates (1% or 5%).
• No partial reverse charge will be applicable under GST. 100% tax will be paid
by the recipient if the reverse charge mechanism applies.
• In the case of B2B import of other services, the tax shall be payable by the
recipient of services
• In the case of B2B import of goods, the tax shall be payable by the recipient of
goods

Invoicing under RCM

A registered person liable to pay tax under reverse charge (both for supplies
on which the tax is payable under reverse charge mechanism and supplies received
from unregistered persons) has to issue an invoice in respect of goods or service
or both received by him. Such a registered person in respect of such supplies also has
to issue a payment voucher at the time of making payment to the supplier.
There is no specific format for such self invoicing. The same format which the
person is using for invoicing can be used only heading is to be changed.

PERSONS LIABLE TO PAY TAX UNDER REVERSE CHARGE:

• Category of Suppliers of Goods or Service or both notified by the Government:
Government may, on the recommendation of the Council, would notify categories of
supplies of goods or services or both on which tax would be payable on reverse
charge basis. The Liability to pay tax on the goods or services notified under reverse
charge mechanism would be on the recipient of goods or services or both and he
would be treated as the person liable to pay tax on such goods or services or both.

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 Supplier of goods or services or both would not be the person liable to pay tax on
such supplies.
• Supply of Taxable goods or services or both by an Unregistered Person to a
Registered Person:
Wherein any supply of goods or services or both is made by a supplier who is not
registered to a registered person, then tax in respect of such supply of taxable goods or
services or both shall be paid by the registered person on reverse charge basis.
That such registered person shall be treated as the person liable for paying tax in
relation to the supply of such goods or services or both.
Registered Person would now be bound to receive supply of taxable goods or
services or both from a registered supplier only and in case he receives taxable
supply of goods or services from an unregistered supplier, then in all such cases
registered person would be liable to pay tax on reverse charge basis.
This would be an onerous task upon the registered person to monitor that all taxable
supplies of goods or services or both are received from registered persons only.

[9] SECTION A THEORY QUESTIONS

[1] Explain Various Definition under CGST Act , 2017
[2] Discuss Input Tax Credit and states the conditions to avail ITC
[3] Describe Composition Scheme in detail
[4] List the various Returns under GST
[5] Explain the Procedure of Refunds under GST
[6] Powers of GST officers
[7] Explain Reverse Charge Mechanism

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SECTION B MULTIPLE CHOICE QUESTIONS

1. Globally, has been structured as a destination based

comprehensive tax levied at a specified rate on sale and
consumption of goods and services within a country.
(a) GST
(b) VAT
(c) Service Tax
(d) None of these

2. Taxable event under GST is-

(a) supply of goods
(b) supply of services these
(c) both (a) & (b)
(d) None of above

3. CGST and SGST/UTGST is levied on –

(a) intra-state supplies
(b) inter-state supplies
(c) Both
(d) None

4. IGST is levied on-

(a) intra-state supplies
(b) inter-state supplies
(c) Both
(d) None

5. Input” means-
(a) Any goods excluding capital goods
(b) Any goods including capital goods
(c) Capital Goods only
(d) Capital goods used for furtherance of business

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6. Input tax credit can be taken by
(a) Registered dealer not opting composition scheme
(c) Unregistered dealers
(b) Registered dealer opting composition scheme
(d) None of these

7. Details of outward supplies shall include-

(a) Invoice
(b) Credit and debit notes
(c) Revised invoice issued in relation to outward supplies
(d) All of these

8. Input tax credit helps in-

(a) Paying more taxes
(b) Eliminates cascading effect
(c) Avoiding Tax
(d) All

9. Goods and services, on which a claimant wants to claim input tax credit (ITC),
should have been used for-
(a) Only Personal Purposes
(b) Only business purposes
(c) either a or b
(d) Both a & b

10. Input tax credit can be claimed on –

(a) Taxable supplies
(b) Zero-rated supplies
(c) both a & b
(d) None

11. If there is change in the constitution of the registered taxable person, the
unused ITC –
(a) shall lapse
(b) Can be transferred to the sold, merged/transferred business
(C) Cannot be transferred
(d) None of these

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12. To claim Input tax credit, input tax must have been paid through-
(a) Cash only
(b) Electronic cash ledger
(c) Electronic credit ledger
(d) both b & c

13. Is it mandatory to capitalize the value of capital goods in the books of

accounts?
(a) YES
(b) NO
(c) if the Assessing officer agrees
(d) None of these

14. Whether credit on capital goods can be taken immediately on receipt of the
goods?
(a) YES
(b) NO
(c) if the Assessing officer agrees
(d) None of these

15. Where the goods against an invoice are received in lots, the registered person
shall be entitled to take the credit upon receipt of the ;
(a) First Lot
(b) Second lot
(c) Third lot
(d) Final/Last lot

16. Whether credit on inputs should be availed based on receipt of documents or

receipt of goods-
(a) Only receipt of goods
(b) Only receipt of documents
(c) Both
(d) Either a or b

17. ITC credit cannot be claimed for goods and services used for-
(a) Personal-purposes
(b) Business-purposes
(c)Zero-rated supplies
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 (d) Taxable supplies

18. Input tax credit on capital goods can be availed in installments.

(a) 36
(b)12
(c) 1
(d) 6

19. The time limit to pay the value of supply with taxes to avail ITC is-
(a) 90 days from the date of invoice
(b) 30 days from the date of invoice
(c) 180 days from the date of invoice
(d) Till the date of filing annual return

20. A registered person shall not be entitled to take input tax credit in respect of
any supply of goods or services or both to him after the expiry of date of
issue of tax invoice relating to such supply.
(a) One year
(b) Two years
(c) Three years
(d) Six months from the

21. Input tax credit on tax component of capital goods is permissible?

(a) Yes
(b) No
(c) Yes, if depreciation on tax component is not availed
(d) None

22. What is the maximum time limit to claim the credit?

(a) Till the date of filing annual return
(b) Due date of September month following the financial year
(c) Earliest of (a) or (b)
(d) Later of (a) or (b)

23. The conditions for claiming input tax credit does not include the following-
(a) He is in possession of tax invoice
(b) He has received goods or services
(c) The tax charged has been actually paid to the government
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 (d) He must have inter-state supply

24. The threshold limit of turnover in the preceding financial year to opt for
composition scheme other than Specified States is .
(a) ₹ 2 Crore
(b) ₹ 1 Crore
(c) ₹ 1.5 Crore
(d) ₹ 5 Crore

25. The threshold limit of turnover in the preceding financial year to opt for
composition scheme in North Eastern States other than Assam is .
(a) ₹ 20 lakh
(b) ₹ 50 lakh
(c) ₹ 1.5 Crore
(d) ₹ 75 Lakh

26. The threshold limit of turnover in the preceding financial year to opt for
composition scheme in case of Service providers is .
(a) ₹ 20 lakh
(b) ₹ 50 lakh
(c) ₹ 1.5 Crore
(d) ₹ 75 Lakh

27. Can a registered person under Composition Scheme can claim input Tax
Credit ?
(a) Yes , subject to prior approval of GST council
(b) Yes ,on goods notified by government
(c) Yes , amount of tax indicated in an invoice
(d) Not allowed to claim ITC

28. Can a registered person under Composition Scheme can collect Tax on
outward Supplies ?
(a) Yes , subject to prior approval of GST council
(b) Yes ,on goods notified by government
(c) Yes , amount of tax indicated in an invoice
(d) Not allowed

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29. The following people cannot opt for the scheme-
(a) Manufacturer of ice cream, Cocoa , pan masala, Aerated Water or Tobacco
(b) A person making inter-state supplies , a casual taxable person or a non-
resident taxable person
(c) Businesses which supply goods through an e-commerce operator
(d) All above

30. Advantages of Composition Scheme include

(a) Lesser compliance (returns, maintaining books of record, issuance of
invoices)
(b) Limited tax liability
(c) High liquidity as taxes are at a lower rat
(d) All above

31. Disadvantages of Composition Scheme include

(a) A limited territory of business. The dealer is barred from carrying out inter-
state transactions
(b) No Input Tax Credit available to composition dealers
(c) The taxpayer will not be eligible to supply non-taxable goods under GST
such as alcohol and goods through an e-commerce portal.
(d) All above

32. The Monthly/Quarterly relevant Statement for submitting the details of

outward supplies of goods or services is –
(a) GSTR-1
(b) GSTR-2
(c) GSTR-3
(d) GSTR-3B

33. The registered Person with aggregate turnover greater than 1.5 Crore will file
GSTR -1
(a) 10/11th of the succeeding month
(b) 18th of the succeeding month
(c) 15th of the succeeding month
(d) 13th of the succeeding month

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34. The registered Person with aggregate turnover upto 1.5 Crore will file GSTR -1
(a) 10/11th of the succeeding month
(b) 18th of the succeeding month
(c) 15th of the succeeding month
(d) 13th of the month succeeding the Quarter

35. GSTR – 3B to be filed on 20th of succeeding month if the

(a) Annual turnover ≥ ₹ 5 crore in previous financial year
(b) Annual turnover < ₹ 5 crore in previous financial year
(c) Annual turnover ≥ ₹ 3 crore in previous financial year
(d) Annual turnover < ₹ 2 crore in previous financial year

36. GSTR – 3B to be filed on 22nd or 24th of succeeding month if the

(a) Annual turnover ≥ ₹ 5 crore in previous financial year
(b) Annual turnover < ₹ 5 crore in previous financial year
(c) Annual turnover ≥ ₹ 3 crore in previous financial year
(d) Annual turnover < ₹ 2 crore in previous financial year

37. The CMP -08 of tax payer under Composition Scheme shall be submitted by-
(a) 10th of the succeeding quarter
(b) 18th of the succeeding quarter
(c) 15th of the succeeding quarter
(d) 20th of the succeeding quarter

38. The Monthly relevant return form for details of supplies effected through e-
commerce operator and the amount of tax collected is –
(a) GSTR-7
(b) GSTR-8
(c) GSTR-9
(d) GSTR-11

39. The details of supplies effected through e-commerce operator and the
amount of tax collected shall be submitted by-
(a) 10th of the succeeding month
(b) 18th of the succeeding month
(c) 15th of the succeeding month
(d) 13th of the succeeding month
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40. The annual return is to be filed by-
(a) 31st December of next financial year
(b) 31st January of next financial year
(c) 31st August of next financial year
(d) 31st July of next financial year

41. The annual return is to be filed in form-

(a) GSTR-7
(b) GSTR-8
(c) GSTR-9
(d) GSTR-11

42. Final Return is to be filed in –

(a) GSTR-7
(b) GSTR-8
(c) GSTR-10
(d) GSTR-11

43. Final Return is to be filed-

(a) Once
(b) Twice
(c) Thrice
(d) Every year

44. Final Return is to be filed-

(a) at the time of registration
(b) at the time of claiming input credit
(c) at the time of inward supplies
(d) at the time of cancellation/ surrender of registration

45. Final Return is to be filed –

(a) Within 3 months of date of cancellation
(b) by the date of cancellation order
(c) (a) or (b) whichever is earlier
(d) (a) or (b) whichever is Later

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46. The Monthly relevant return form for submitting the details of non-
resident foreign taxable persons in respect of goods or services is –
(a) GSTR-6
(b) GSTR-4
(c) GSTR-5
(d) GSTR-3B

47. The details of non-resident foreign taxable persons in respect of goods or

services in GSTR -5 shall be submitted by-
(a) 10th of the succeeding month
(b) 18th of the succeeding month
(c) 15th of the succeeding month
(d) 20th of the succeeding month or within 7 days of expiry of registration

48. The Monthly relevant return form for submitting the details of for Input
service distributor in respect of goods or services is –
(a) GSTR-6
(b) GSTR-4
(c) GSTR-5
(d) GSTR-3B

49. The details of Input Service Distributor in respect of goods or services shall
be submitted by-
(a) 10th of the succeeding month
(b) 18th of the succeeding month
(c) 15th of the succeeding month
(d) 13th of the succeeding month

50. The Monthly relevant return form for Tax deductor at source in respect of
goods or services is –
(a) GSTR-7
(b) GSTR-8
(c) GSTR-9
(d) GSTR-11

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51. The details for Tax deductor at source in respect of goods or services shall be
submitted by-
(a) 10th of the succeeding month
(b) 18th of the succeeding month
(c) 15th of the succeeding month
(d) 13th of the succeeding month

52. Person who have been issued UIN [Unique Identity Number] will file details of
outward supplies in which return
(a) GSTR-7
(b) GSTR-8
(c) GSTR-9
(d) GSTR-11

53. Refunds would be allowed on provisional basis in case of refund claims on

account of zero rated supplies of goods and / or services made by registered
persons. At what percentage would such provisional refunds be granted?
(a) 80%
(b) 65%
(c) 50%
(d) 90%

54. Refund shall not be paid to the applicant if the amount of refund is less than
(a) ₹ 1,000
(b) ₹ 5,000
(c) ₹ 7,000
(d) ₹ 10,000

55. The applicant is not required to furnish documentary evidence if the amount
of refund is less than
(a) ₹ 2 lakhs
(b) ₹ 1 lakh
(c) ₹ 5 lakhs
(d) ₹ 15 lakhs

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56. Interest on refund amount is required to be paid after expiry of days from
the date of receipt of application-
(a) 60 days
(b) 30 days
(c) 90 days
(d) 180 days

57. The rate of interest to be payable in case of delay in sanctioning the refund
claimed, will be not exceeding %.
(a) 6%
(b) 8%
(c) 10%
(d) 12%

58. The time period for applying for refund under GST will be before the expiry
of from the relevant date.
(a) 3 months
(b) 6 months
(c) 1 year
(d) 2 years

59. Suppose the refund amount under GST is less than ₹1,000 what will be the
nature of disposal?
(a) Full amount is allowed within 3 working days without any document
verification
(b) 80% provisional remittance is done
(c) Refund application is rejected
(d) Refund application is withheld

60. In GST, the eligible refund amount, otherwise ineligible due to

some prescribed reasons are credited to
(a) To the declared bank account of the dealer automatically
(b) To the cash deposit ledger of the dealer
(c) To the ITC credit ledger account
(d) To the Consumer Welfare Fund

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61. The sanction of refund can be adjusted against the payments which he
is liable to pay but remains unpaid under the earlier law-
(a) Tax
(b) Penalty
(c) Interest & other amounts
(d) All Above

62. The time limit to proper officer to pass final order after accepting the refund
application is-
(a) Within 60 days from the date of receipt of application
(b) Within 80 days from the date of receipt of application
(c) Within 90 days from the date of receipt of application
(d) Within 30 days from the date of receipt of application

63. The refund application is to be made in Form

(a) AFD 01
(b) TFD 01
(c) ZFD 01
(d) RFD 01

64. The following is/are powers of GST officers

(a) Power of inspection, search seizure
(b) Power to summon persons & to arrest
(c) Power to access business premises & to to collect statistics
(d) All of the above

65. The Appellate Authority can condone the delay in filing an appeal, on
sufficient cause being shown, up to –
(a) 1 month
(b) 1 year
(c) 3 months
(d) 60 days

66. What is the time limit within which the aggrieved party can file appeal to
the Appellate Authority against the order of the adjudicating authority is-
(a) Within 3 months from the date of communication of the order
(b) Within 6 months from the date of communication of the order
(c) Within 9 months from the date of communication of the order
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 (d) Within 12 months from the date of communication of the order

67. What is the time limit within which the department can file appeal to the
Appellate Authority against the order of the adjudicating authority is-
(a) Within 3 months from the date of communication of the order
(b) Within 6 months from the date of communication of the order
(c) Within 9 months from the date of communication of the order
(d) Within 12 months from the date of communication of the order

68. In case of Reverse charge mechanism under GST, the tax burden falls on the-
(a) Supplier
(b) Recipient
(c) both (a) & (b )
(d) Government

69. Reverse Charge Mechanism is applicable in case of :

(a) Imports
(b) Purchase from unregistered dealer.
(c) Supply of notified goods and services
(d) All Above

70. Reasons of Levy of Tax Under Reverse Charge Mechanism:

(a) Supplier of the goods or services is unregistered and he makes supply of
goods or services to a registered person
(b) Supplier of the goods or services or both located in a non-taxable territory:
(c) Tax is levied under Reverse Charge Mechanism on an unorganized sector or
on a sector which is generally exempt from tax
(d) All above

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Above work is a compilation form various Reference Books on Taxation , Online
sources/Websites and Study Materials prepared by Professional Exams conducting
Institutes.
List of References :

Author/ Study Material Source Publication

Dr. Vinod Singhania Taxman
Dr Girish Ahuja, Dr Ravi Gupta Bharat Law House
T.N.Manoharan Snow White
Study Material of ICAI ICAI

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