CBEC’s FAQs on GST (English, Hindi, Gujarati, Malayalam, Punjabi & Telugu)

The journey to roll-out the Goods and Services Tax (GST), w.e.f. 1 April, 2017, has commenced with the enactment of the 101st Constitution Amendment Act, 2016 on 8th September, 2016 and the subsequent notifications.

Since the GST is a new fiscal law and it is necessary that tax officers and the trade are suitably aware of the law, the CBEC has released Frequently Asked Questions (FAQs) on Goods and Services Tax (GST). CBEC has compiled FAQs on GST as a training tool for helping the tax officers as well as the public, stakeholders, etc. to get acquainted with the Model GST Law and its nuances, including in Hindi and Regional Languages like Guajarati, Malayalam, Punjabi & Telugu.

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. To view/ download pdf copy of the CBEC’s FAQs on GST, please refer the links below:

CBEC’s FAQs on GST

Topic-wise FAQs on GST

SubjectSubject
Overview of GSTAssessment and Audit
Levy of and ExemptionRefunds
RegistrationDemands and Recovery
Meaning and Scope of SupplyAppeals, Review and Revision
Time of SupplyAdvance Ruling
ValuationSettlement Commission
Payment of TaxInspection, Search, Seizure, Arrest
E-CommerceOffences, Penalties, Prosecution
Job WorkOverview of IGST Act
Input Tax CreditPlace of Supply of Goods/ Service
Input Service DistributorGST Portal
Returns Process and Input matchingTransitional Provisions

FAQs on GST in Regional Languages

In order to ensure that the nature, features and provisions of the GST are understood by people speaking regional languages, the CBEC has taken the initiative to provide FAQs on GST in Hindi and Regional Languages. So far, Hindi, Guajarati, Malayalam, Punjabi & Telugu versions of FAQs on GST have been released by the CBEC, as under:

LanguageLanguage
GujaratiMalayalam
HindiPunjabi
Telugu