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ADVANCE RULING

1. Qualification and appointment of members of the Authority for Advance


Ruling The Central Government and the State Government shall appoint an
officer having the experience of not less than three years in the rank of Joint
Commissioner as member of the Authority for Advance Ruling.

2. Form and manner of application to the Authority for Advance Ruling


(1) An application for obtaining an advance ruling under sub-section (1) of section
97 of the Act shall be made on the common portal in FORM GST ARA-1 and
shall be accompanied by a fee of five thousand rupees, to be deposited in the
manner specified in section 49 of the Act.
(2) The application referred to in sub-rule (1), the verification contained therein
and all relevant documents accompanying such application shall be signed in the
manner specified in rule Registration.19.

3. Certification of copies of the advance rulings pronounced by the Authority


A copy of the advanced ruling shall be certified to be a true copy of its original by
any member of the Authority for Advance Rulings.

4. Form and manner of appeal to the Appellate Authority for Advance Ruling
(1) An appeal against the advance ruling issued under sub-section (6) of section 98
of the Act shall be made on the common portal in FORM GST ARA-2and shall be
accompanied by a fee of ten thousand rupees, to be deposited in the manner
specified in section 49 of the Act.
(2) The appeal referred to in sub-rule (1), the verification contained therein and all
relevant documents accompanying such appeal shall be signed, -
(a) in case of concerned officer or jurisdictional officer, by an officer authorized in
writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule Registration.19.

5. Certification of copies of the advance rulings pronounced by the Authority


A copy of the advance ruling pronounced by the Appellate Authority for Advance
Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of Central Tax and State / Union Territory Tax;
(c) the jurisdictional officer of Central Tax and State / Union Territory Tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
A Note on GST

1. GST (Goods & Services Tax) is a single tax on the supply of goods and services,
right from the manufacturer to the consumer. The final consumer will thus bear
only the GST charged by the last dealer in the supply chain, with set-off benefits at
all the previous stages. GST has been envisaged as a more efficient tax system,
neutral in its application and distributionally attractive.
At the Central level, the following taxes will be subsumed:
a. Central Excise Duty, b. Additional Excise Duty, c. Service Tax, d. Additional
Customs Duty commonly known as Countervailing Duty, and e. Special
Additional Duty of Customs.
At the State level, the following taxes will be subsumed:
a. State Value Added Tax/Sales Tax, b. Entertainment Tax (other than the tax
levied by the local bodies), Central Sales Tax (levied by the Centre and collected
by the States), c. Octroi and Entry tax, d. Purchase Tax, e. Luxury tax, and f. Taxes
on lottery, betting and gambling.
2. Keeping in mind the federal structure of India, there will be two components of
GST _
Central GST (CGST) and State GST (SGST). Both Centre and States will
simultaneously levy GST across the value chain. Tax will be levied on every
supply of goods and services. Centre would levy and collect Central Goods and
Services Tax (CGST), and States would levy and collect the State Goods and
Services Tax (SGST) on all transactions within a State. The input tax credit of
CGST would be available for discharging the CGST liability on the output at each
stage. Similarly, the credit of SGST paid on inputs would be allowed for paying
the SGST on output. No cross utilization of credit would be permitted.
3. For the implementation of GST in the country, the Central and State
Governments have jointly registered Goods and Services Tax Network (GSTN) as
a not-for-profit, non-Government Company to provide shared IT infrastructure
and services to Central and State Governments, tax payers and other stakeholders.
The key objectives of GSTN are to provide a standard and uniform interface to the
taxpayers, and shared infrastructure and services to Central and State lUT
governments. GSTN is working on developing a state-of-the-art comprehensive IT
infrastructure including the common GST portal providing frontend services of
registration, returns and payments to all taxpayers, as well as the backend IT
modules for certain States that include processing of returns, registrations, audits,
assessments, appeals, etc. All States, accounting authorities, RBI and banks, are
also preparing their IT infrastructure for the administration of GST. There would
be no manual filing of returns. All taxes can also be paid online. All mismatched
returns would be auto generated, and there would be no need for manual
interventions. Most returns would be self-assessed.
4. The main features of the proposed registration procedures under GST will be as
follows:
1. Existing dealers: Existing VAT/Central excise/Service Tax payers will not have
to apply
afresh for registration under GST.
11. New dealers: Single application to be filed online for registration under GST.
111. The registration number will be PAN based and will serve the purpose for
Centre and
State.
IV. Unified application to both tax authorities.
v. Each dealer to be given unique ID GSTIN.
VI. Deemed approval within three days. vii. Post registration verification in risk
based cases only.
5. The main features of the proposed returns filing procedures under GST will
be as follows:
a. Common return would serve the purpose of both Centre and State Government.
b. There are eight forms provided for in the GST business processes for filing for
returns.
Most of the average tax payers would be using only four forms for filing their
returns. These are return for supplies, return for purchases, monthly returns and
annual return.
c. Small taxpayers who have opted composition scheme shall have to file return on
quarterly basis.
d. Filing of returns shall be completely online. All taxes can also be paid online.
6. The main features of the proposed payments procedures under GST will be
as follows:
1. Electronic payment process- no generation of paper at any stage
n. Single point interface for challan generation- GSTN 12
iii. Ease of payment - payment can be made through online banking, Credit
Card/Debit Card, NEFT/RTGS and through cheque/cash at the bank.
IV. Common challan form with auto-population features
v. Use of single challan and single payment instrument
vi. Common set of authorized banks
vii. Common Accounting Codes
7. Establishment of Legal Framework will be as follows:-
1. Passage of the Constitution Amendment Bill from Parliament: First week of
August 2016
11. Ratification by 50% States
iii. Presidential Assent of Constitution Amendment and notification in official
Gazette
iv. Cabinet Approval for Formation ofGST Council
v. Recommendation of Model GST laws by GST Council
vi. Cabinet Approval for the CGST and IGST laws by Centre and for SGST laws
by ALL states Passage of CGST and IGST laws in the Centre and passage of
SGST laws in ALL states:
Winter Session 2016 & Notification of GST Rules
8. Preparation of IT Infrastructure will be as folIows:-
1. Goods and Services Tax Network (GSTN): Not-for-profit, non Government
Company setup by Centre and States to provide shared IT infrastructure and
services to Central and State Governments, tax payers and other stakeholders.
11. Frontend Processes: Common modules for registration, returns and payments
being developed by GSTN.
111. Backend Processes: Modules for backend processes of tax authorities such as
processing registration/returns, assessments, audit, appeals, etc.
IV. Development of GST Frontend and Backend for 17 States by GSTN:
EndDecember 2016
v. CBEC's Backend systems: End November 2016
VI. Backend systems of 14 States: End November 2016
V11. Backend systems of Pr. CCA, Banks, RBI & State accounting authorities:
End November2016
Vlll. Testing and integration of GST Frontend and backend of all stakeholders: Jan
- March2017
9. Returns will be filed as follows:-
i. Common return would serve the purpose of both Centre and State Government.
-------------------------------------------------------
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11. Most average tax payers would be using only four forms for filing their returns.
These arereturn for supplies, return for purchases, monthly returns and annual
return.
111. Small taxpayers: Small taxpayers who have opted composition scheme shall
have to filereturn on quarterly basis.
IV. Filing of returns shall be completely online.
v. All taxes can also be paid online.
10. GST Council
The GST Council will consist of: (a) the Union Finance Minister (as Chairman),
(b) the
Union Minister of State in charge of Revenue or Finance, and (c) the Minister in
charge of
Finance or Taxation or any other Minister, nominated by each state government.
All decisions of
the GST Council will be made by three fourth majority of the votes cast; the centre
shall have
one-third of the votes cast, and the states together shall have two-third of the votes
cast. The
GST Council will make recommendations on:
(a) taxes, cesses, and surcharges to be subsumed under the GST;
(b) goods and services which may be subject to, or exempt from GST;
(c) the threshold limit of turnover for application of GST;
(d) rates of GST;
(e) model GST laws, principles of levy, apportionment of IGST and principles
related to place of supply;
(f) special provisions with respect to the eight north eastern states, Himachal
Pradesh, Jammu and Kashmir, and Uttarakhand; and related matters. The GST
Council may decide the mechanism for resolving disputes arising out of its
recommendations. Parliament may by law, provide for compensation to states for
revenue losses arising out of the implementation of GST, based on the
recommendations of the GST Council. Such compensation could be for a
maximum of five years.
11. Revenue Neutral Rate
A Committee headed by the Chief Economic Adviser Dr. Arvind Subramanian on
Possible Tax rates under GST submitted its Report to the Finance Minister. The
Committee in its concluding observations has stated that this is a historic
opportunity for India to implement a game-changing tax reform. Domestically, it
will help improve governance, strengthen tax institutions, facilitate "Make in India
by Making One India," and impart buoyancy to the tax base. It will also set the
global standard for a value-added tax 01AT) in large federal systems in the years to
come.
Following are the highlights of Report:
The GST has been an initiative that has commanded broad
consensus across the political
spectrum. It has also been a model of cooperative federalism in practice with the
Centre and states coming together as partners in embracing growth and
employment-enhancing reforms. It is a reform that is long awaited and its
implementation will validate expectations of important government actions and
effective political will that have, to some extent, already been "priced
in."
Getting the design of the GST right is, therefore, critical.
Specifically, the GST should aim at tax rates that protect revenue, simplify
administration, encourage compliance, avoid adding to inflationary pressures, and
keep India in the range of countries with reasonable levels of indirect
taxes.
ORGANIZATIONAL BEHAVIOUR

Organizational behaviour has emerged as a separate field of study. The nature it has acquired is
identified as follows :

1. A Separate Field of Study and not a Discipline Only

By definition, a discipline is an accepted science that is based on a theoretical foundation. But,


O.B. has a multi-interdisciplinary orientation and is, thus, not based on a specific theoretical
background. Therefore, it is better reasonable to call O.B. a separate field of study rather than a
discipline only.

2. An Interdisciplinary Approach

Organizational behaviour is essentially an interdisciplinary approach to study human behaviour


at work. It tries to integrate the relevant knowledge drawn from related disciplines like psychology,
sociology and anthropology to make them applicable for studying and analysing organizational
behaviour.

3. An Applied Science

The very nature of O.B. is applied. What O.B. basically does is the application of various
researches to solve the organizational problems related to human behaviour. The basic line of
difference between pure science and O.B. is that while the former concentrates of fundamental
researches, the latter concentrates on applied researches. O.B. involves both applied research and
its application in organizational analysis. Hence, O.B. can be called both science as well as art.

4. A Normative Science

Organizational Behaviour is a normative science also. While the positive science discusses only
cause effect relationship, O.B. prescribes how the findings of applied researches can be applied to
socially accepted organizational goals. Thus, O.B. deals with what is accepted by individuals and
society engaged in an organization. Yes, it is not that O.B. is not normative at all. In fact, O.B. is
normative as well that is well underscored by the proliferation of management theories.

5. A Humanistic and Optimistic Approach

Organizational Behaviour applies humanistic approach towards people working in the


organization. It, deals with the thinking and feeling of human beings. O.B. is based on the belief
that people have an innate desire to be independent, creative and productive. It also realizes that
people working in the organization can and will actualize these potentials if they are given proper
conditions and environment. Environment affects performance or workers working in an
organization.

6. A Total System Approach

The system approach is one that integrates all the variables, affecting organizational functioning.
The systems approach has been developed by the behavioural scientists to analyse human
behaviour in view of his/her socio-psychological framework. Man's socio-psychological framework
makes man a complex one and the systems approach tries to study his/her complexity and find
solution to it.

Scope of Organizational Behaviour

The three internal organizational elements viz., people, technology and structure and the fourth
element, i.e., external social systems may be taken as the scope of O.B.

1. People

The people constitute the internal social system of the organization. They consist of individuals
and groups. Groups may be large or small, formal or informal, official or unofficial. They are
dynamic. They form, change and disband. Human organization changes everyday. Today, it is not
the same as it was yesterday. It may change further in the coming days. People are living, thinking
and feeling being who created the organization and try to achieve the objectives and goals. Thus,
organizations exist to serve the people and not the people exist to serve the organization.

2. Structure

Structure defines the sole relationship of people in an organization. Different people in an


organization are given different roles and they have certain relationship with others. It leads to
division of labour so that people can perform their duties or work to accomplish the organizational
goal. Thus, everybody cannot be an accountant or a clerk. Work is complex and different duties
are to be performed by different people. Some may be accountant, others may be managers, clerks,
peons or workers. All are so related to each other to accomplish the goal in a co-ordinated manner.
Thus, structure relates to power and duties. One has the authority and others have a duty to obey
him.

3. Technology

Technology imparts the physical and economic conditions within which people work. With their
bare hands people can do nothing so they are given assistance of buildings, machines, tools,
processes and resources. The nature of technology depends very much on the nature of the
organization and influences the work or working conditions. Thus, technology brings effectiveness
and at the same restricts people in various ways.

4. Social System

Social system provides external environment which the organization operates. A single
organization cannot exist also. It is a part of the whole. One organization cannot give everything
and therefore, there are many other organizations. All these organizations influence each other. It
influences the attitudes of people, their working conditions and above all provides competition for
resources and power.

O.B. is the study of human behaviour at work in organizations. Accordingly, the scope of O.B.
includes the study of individuals, groups and organization/structure. Let us briefly reflect on what
aspects each of these three cover.

Individuals

Organizations are the associations of individuals. Individuals differ in many respects. The study
of individuals, therefore, includes aspects such as personality, perception, attitudes, values, job
satisfaction, learning and motivation.

Groups of Individuals

Groups include aspects such as group dynamics, group conflicts, communication, leadership,
power and politics and the like.

Guide to CGST, SGST and IGST


GST is a destination tax, meaning the tax base will shift from origin to consumption.
Hence, the imports or end-use will be liable to tax and exports or production will be
relieved of the burden of tax. Under the present regulation, on a taxable event, there
could be multiple tax liabilities like central excise, in case of manufacturing, service tax
in case of sale of service and State VAT in case of sale of goods. Under GST, there
would be a shift from multiple taxes to a single taxable event.

Inter-State Supply
An inter-state supply of goods or service is one where the location of
supplier of goods/service and place of supply are in different states. In
addition, supply of goods or service to or by an SEZ developer or SEZ unit,
supply in the course of import of goods or service, supply when supplier is
located in India and the place of supply is located outside India (export) and
any other supply not covered under intra-state is treated as inter-state
supply.

Intra-State Supply
An intra-state supply of goods or service is when the place of supply is in
the same state as the location of the supplier. Intra-state supply does not
include supply of goods/service to SEZ units or developers, imports or
exports.

How GST is Levied?


GST would be levied by both, the Central Government and the State
Government, on supply of goods and/or services. The power to tax on
supply of goods and services would also be vested in the hands of both,
the State and Central Government. However, in case of inter-state supply,
the power to tax would be vested with the Central Government, while the
revenue of the final transaction would be transferred to the State and the
Union similar to intra-state transaction. The following model shows how
GST is levied in India broadly:

Meaning of CGST or Central GST


Central GST or CGST would be levied under the CGST Act on the intra-
state supplies of goods and services. Hence in case of intra-state supplies
of goods and services, both the Central and
State government would combine their levies with an appropriate revenue
sharing agreement between them. The power to levy CGST and SGST has
been provided for in Section 8 of the GST Act, where it has been
mentioned that:

The following taxes shall be levied on all intra-state supplies of goods, or


services or both, at such rates specified in the Schedule to the said Act on
the recommendation of the Council, but not exceeding 14%, each. Such
CGST and SGST is to be paid by a taxable person.

Highlights of CGST

 CGST is applicable on both, goods and services.


 CGST is levied by the Central Government through a separate
statute on all transactions of goods and services made for a
consideration.
 Proceeds would be shared between the Central and State
Government.
Meaning of SGST or State GST
State GST or SGST is a tax levied under the SGST Act on intra-state
supplies of goods and services, that is administered by the respective State
Government. SGST lability can be set off against SGST or IGST input tax
credit only.

Highlights of SGST

 SGST is levied by the State Governments through a statute on all


transactions of supply of goods and services.
 SGST would be paid to the accounts of the respective State
Government.

Meaning of IGST or Integrated GST


Integrated GST or IGST is the tax levied under the IGST Act on the supply
of any goods and/or services in the course of inter-state trade across India.
Further, IGST would include any supply of goods and/or services in the
course of import into India and export of goods and/or services from India.
IGST will replace the present Central State Tax which is levied on the inter-
state sales of goods. Thus, IGST would be applicable for all inter-state
transactions, import and export of goods and/or services.

Highlights of IGST

 Central Government would levy and collect IGST instead of CGST or


SGST.
 Levied on inter-state supply of goods and/or services.
 Includes import of goods and/or services.
 Exports would be zero rated.
 IGST would be shared between the Central and State Government.

Calculating CGST, SGST and IGST


The following illustrations shows the methodology for calculating
CGST and SGST in case of intra-state supply:

Lets assume that an almond trader in Mumbai, Maharashtra supplies


almonds worth Rs.1 lakh to a shop in Pune, Maharashtra and the rate of
CGST is 6% and SGST is 6%. In such a case, the almond trader would
charge a CGST of Rs.6000 and SGST of Rs.6000 on the basic value of the
product. The trader would then be required to deposit the CGST
component into a Central Government account while the SGST portion into
the account of the concerned State Government.

The following illustrations shows the methodology for calculating


IGST in case of inter-state supply:

Lets assume that an almond trader in Mumbai, Maharashtra supplies


almonds worth Rs.1 lakh to a shop in Chennai, Tamil Nadu and the rate of
IGST is 12%. In such a case, the almond trader would charge a IGST of
Rs.12000 on the basic value of the product. The trader would then be
required to deposit the IGST component into a Central Government
account.

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What is SGST CGST and IGST?

Updated on Nov 20, 2017 - 04:30:12 PM


Since GST is a destination based tax, an end user consuming any goods or
services is liable to pay the Goods and Services Tax. The tax is received
by the State in which the goods or services are consumed and not by the
state in which such goods are manufactured. In cases of exports, the seller
of the goods or services is exempted from paying the tax.
GST removes the cascading effect of tax, i.e., tax on tax. And this is where
the concepts of CGST, SGST, and IGST come into the picture. In this
article, we will talk about CGST, SGST, and IGST with examples.

1. What are the taxes that got replaced by GST?


2. What determines if CGST, SGST or IGST is applicable?
3. What is Central Goods and Services Tax (CGST)?
4. What is State Goods and Services Tax (SGST)?
5. What is Integrated Goods and Services Tax (IGST)?
6. Why the split into SGST, CGST, and IGST?
7. How is input tax credits adjusted between the State and the Center?

1. What are the taxes that got replaced by GST?


Unlike earlier when there were multiple taxes such as Central Excise,
Service Tax and State VAT etc., under GST, there is just one tax. GST is
categorized into CGST, SGST or IGST depending on whether the
transaction is Intra-State or Inter-State.
2. What determines if CGST, SGST or IGST is applicable?
To determine whether Central Goods & Services Tax (CGST), State Goods
& Services Tax (SGST) or Integrated Goods & Services Tax (IGST) will be
applicable in a taxable transaction, it is important to first know if the
transaction is an Intra State or an Inter-State supply.

 Intra-State supply of goods or services is when the location of the


supplier and the place of supply i.e., location of the buyer are in the
same state. In Intra-State transactions, a seller has to collect both
CGST and SGST from the buyer. The CGST gets deposited with
Central Government and SGST gets deposited with State
Government.

 Inter-State supply of goods or services is when the location of the


supplier and the place of supply are in different states. Also, in cases
of export or import of goods or services or when the supply of goods
or services is made to or by a SEZ unit, the transaction is assumed to
be Inter-State. In an Inter-State transaction, a seller has to
collect IGST from the buyer.

3. What is Central Goods and Services Tax (CGST)?


Under GST, CGST is a tax levied on Intra State supplies of both goods and
services by the Central Government and will be governed by the CGST
Act. SGST will also be levied on the same Intra State supply but will be
governed by the State Government.
This implies that both the Central and the State governments will agree on
combining their levies with an appropriate proportion for revenue sharing
between them. However, it is clearly mentioned in Section 8 of the GST Act
that the taxes be levied on all Intra-State supplies of goods and/or services
but the rate of tax shall not be exceeding 14%, each.

4. What is State Goods and Services Tax (SGST)?


Under GST, SGST is a tax levied on Intra State supplies of both goods and
services by the State Government and will be governed by the SGST Act.
As explained above, CGST will also be levied on the same Intra State
supply but will be governed by the Central Government.
An example for CGST and SGST:
Let’s suppose Rajesh is a dealer in Maharashtra who sold goods to Anand
in Maharashtra worth Rs. 10,000. The GST rate is 18% comprising of
CGST rate of 9% and SGST rate of 9%. In such case, the dealer collects
Rs. 1800 of which Rs. 900 will go to the Central Government and Rs. 900
will go to the Maharashtra Government.

5. What is Integrated Goods and Services Tax (IGST)?


Under GST, IGST is a tax levied on all Inter-State supplies of goods and/or
services and will be governed by the IGST Act. IGST will be applicable on
any supply of goods and/or services in both cases of import into India and
export from India.
Note: Under IGST,

 Exports would be zero-rated.


 Tax will be shared between the Central and State Government.

An example for IGST:


Consider that a businessman Rajesh from Maharashtra had sold goods to
Anand from Gujarat worth Rs. 1,00,000. The GST rate is 18% comprised of
18% IGST. In such case, the dealer has to charge Rs. 18,000 as IGST.
This IGST will go to the Centre.
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6. Why the split into SGST, CGST, and IGST?


India is a federal country where both the Centre and the States have been
assigned the powers to levy and collect taxes. Both the Governments have
distinct responsibilities to perform, as per the Constitution, for which they
need to raise tax revenue.
The Centre and States are simultaneously levying GST.
The three types tax structure is implemented to help taxpayers take the
credit against each other, thus ensuring “One Nation, One Tax”.

7. How is input tax credits adjusted? Offset liability in GST


Let us consider that goods worth Rs. 10,000 are sold by manufacturer A
from Maharashtra to Dealer B in Maharashtra.
Dealer B resells them to Trader C in Rajasthan for Rs. 17,500.
Trader C finally sells to end user D in Rajasthan for Rs. 30,000.
Suppose the applicable tax rates for the goods sold are CGST= 9%,
SGST=9%, and IGST=9+9=18%
Since A is selling this to B in Maharashtra itself, it is an intra-state sale and
so, CGST@9% and SGST@9% will apply.
Dealer B (Maharashtra) is selling to Trader C (Rajasthan). Hence, this is an
interstate sale, with IGST@18%.
Trader C (Rajasthan) is selling to end user D also in Rajasthan. Once again
it is an intra-state sale and hence, CGST@9% and SGST@9% will apply.

How
SGST, CGST and IGST will be collected?
*** Any IGST credit will first be applied to set off in this order:

 First set off against IGST liability


 Then CGST
 The balance credit will be used to set off SGST

GST being a consumption-based tax the state where the goods were
consumed(Rajasthan) will receive GST. By that logic, Maharashtra (where
goods were sold) should not get any taxes. State Rajasthan and Central
Government should have got (30,000*9%) = 2,700 each.
Thus, Maharashtra (exporting state) will have to transfer credit of SGST of
Rs. 900 (used in payment of IGST) to the Centre.
In turn, Central Government will transfer to state Rajasthan (importing
state) Rs. 450 IGST.
Adjustment of CGST, SGST, IGST between state and center
The above example shows the need for 3 taxes: SGST, CGST, and IGST.
All 3 together will serve the two purposes of GST :

1. One Nation, One Tax – so all taxes on all purchases are available as
credits.
2. Dual tax system – both Centre and states have their revenue.

GST is a completely new tax with new concepts like ‘place of supply’ and
new tax structures. This creates confusion with taxpayers who may end up
paying the wrong type of GST.
Do you wish to register for GST? Or would you like to know about the input
tax credit provisions and the transition provisions under GST? If you’re
looking for the right HSN codes for the goods you deal with, we will be glad
to help you find one on our ClearTax HSN lookup tool.
We have many articles covering all aspects of GST including impact
analysis. We also have an All-In-One GST kit for CAs. Check out
our YouTube channel for GST tutorials.