FAQs on GST (CBEC) in English, Hindi & Regional Languages

CBEC’s FAQs on GST (English, Hindi and Regional Languages- Assamese, Bangla, Gujarati, Kannada, Malayalam, Oriya, Punjabi, Tamil & Telugu)

Earlier the CBEC had come out with a compilation of frequently asked questions (FAQs) on GST on 21 Sept. 2016 based on the Model GST Law as on June, 2016, which was subsequently updated on 31 Mar. 2017 (second edition). Also, these FAQs on GST were translated in many regional languages to ensure dissemination of information about GST across the country. However a number of significant developments have taken place since then, like approval of draft GST laws, including enactment and implementation thereof in due course.

Accordingly, the CBEC has released 3rd edition of Compilation of FAQs on GST (updated as on 1 July 2017), which is helpful in disseminating knowledge and awareness on GST law, i.e. CGST, IGST, UTGST, SGST, etc. amongst the Tax officials, Trade and Public. It broadly covers 24 topics with separate Chapters for Registration, Valuation, Input Tax Credit, Assessment, Audit, Refund, Demand and Recovery, Appeals, Advance Ruling, Offence and Penalties etc.

CBEC has compiled FAQs on GST for helping the stakeholders to get acquainted with the GST Law. These FAQs have been issued in English, Hindi and Regional Languages like Assamese, Bangla, Gujarati, Kannada, Malayalam, Oriya, Punjabi, Tamil & Telugu. Further, the CBEC has subsequently updated FAQs on GST in English, Hindi and Regional Languages on various dates.

Topic-wise/ Chapter-wise FAQs on GST by CBEC as on 1 July 2017
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 [Omitted]
19. Inspection, Search, Seizure and Arrest
20. Offences, Penalties, Prosecution and Compounding
21. Overview of the IGST Act
22. Place of Supply of Goods and Service
23. GSTN and Frontend Business Process on GST Portal
24. Transitional Provisions

CBEC’s FAQs on GST in English (Updated upto 1 July 2017)

CBEC’s FAQs on GST in English Language (Updated 31 Mar. 2017)

CBEC’s FAQs on GST in Hindi Language

The CBEC has released updated Second Edition (dt. 31 Mar. 2017) of the Frequently Asked Questions (FAQs) on Goods and Service Tax (GST) in Hindi language, as under:

CBEC’s FAQs on GST in Hindi (Updated Second Edition dt. 31 Mar. 2017)

CBEC’s FAQs on GST in Regional Languages (updated as on 31 Mar. 2017)

The CBEC has taken the initiative to provide FAQs on GST in Regional Languages, to ensure that the nature, features and provisions of the GST are understood by people speaking regional languages. So far, Assamese, Bangla, Gujarati, Kannada, Malayalam, Oriya, Punjabi, Tamil & Telugu versions of FAQs on GST in Regional Languages have been released/ updated by the CBEC.

FAQs on GST in Regional LanguageFAQs on GST in Regional Language
Assamese (Updated 1 May 2017)Oriya
Bangla/ BengaliPunjabi
GujaratiTamil
KannadaTelugu (updated 3 May 2017)
Malayalam (updated 8 May 2017)Marathi

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