GST

When can be the implementation of E-way bill be done?

The provisions of the e-way bill relating to inter-state supplies shall take effect on February 1, 2018. States can choose their own implementation dates for the e-way bill for intra-State movement.


State the benefits of E-way bill.

The e-way billing mechanism will bring the following benefits: (i) A physical interface will allow for faster movement of goods, which will eliminate state border check-posts. (ii). It will also facilitate quicker truck turnaround times and aid the logistics industry …


​Is tax included in the consignment value? Value may not be available in cases of movement that isn't by way of supply. What is the best way to value these cases?

Explanation 2 of Rule 138(1) CGST Rules 2017, the consignment value must also include the central tax, state or union territory tax, and any cess. Amount of goods shall also include customs duty due to the valuation provisions of Section …


Define Consignment Value.

The consignment value for goods shall be determined according to section 15 of CGST Act 2017, 2017. It is the value declared in an invoice, a bill or a delivery challan relating to the consignment. This document also includes the …


What is the E-way Bill common portal?

For furnishing electronic the Common GST Electronic Portal e- way bill is www.ewaybillgst.gov.in.


What do you mean by E-way Bill?

E-way bill (FORM GST EWB-01) is an electronic document that can be used by supplier, recipient, or transporter to prove movement of goods with consignment values greater than Rs. 50000/- It has two components-Part A, which includes details about GSTIN …


Where can someone access to the orders passes through NAA?

Orders passed by National Anti-profiteering Authority are available on their website http://www.naa.gov.in/news.php?cat=2 .


To justify its prices, a company may need to provide information that could be classified and might affect its business interests?

Section 11 of 2005's Right to Information Act shall apply mutatis moundis to any information that is given on a confidential basis. The DG, Anti-Profiteering might require parties who have provided confidential information to provide a summary that is not …


What should a defendant ensure during the complaint to Screening /Standing Committee?

The complaint should conclude the APAF-01 application form along with the documents of his identity and evidence of profiteering. Instructions for filling out the form are in form APAF-01


For deciding cases of Anti-profiteering provisions, what are the time-frames?

The maximum time for resolution of cases is 9 month, excluding the time taken for the processing of complaints by the Standing Committee and the State-level screening panel.


Can the Anti-profiteering Provisions be used to take action if the benefit of the transitional credit is not passed on to consumers?

The benefit of transitional input tax credit allowed under Section 140 (3) of the CGST Act, 2017, is required to be passed on to the recipient by way of reduced prices.


From the Anti -profiteering provisions, how can buyers of under-construction flats be benefited?

Section 171 can be invoked by a builder to increase the installment amount for an under-construction flat, complex, etc. on the pretext that 12% GST is leviable, as opposed to the lower rates of the indirect tax system. Pre-GST, Central …


What can consumers do if shopping malls and retail shops are selling goods at pre-GST attached labels?

The Government has directed that shopping centers and retail shops must affix two MRP labels to reflect both pre-GST and post-GST prices. Consumers can report to National Consumer Helpline if they find retailers selling goods with pre-GST affixed label prices. …


What are the steps taken by the Consumer Affairs Ministry of the of Indian government in order to stop profiteering after applying the GST?

According to its letter no. WM10(31) of The Consumer Affairs Ministry, dated 04.07.2017, allowed manufacturers, packers, or importers prepackaged commodities to apply new MRP labels (after incorporating GST tax changes) for three months starting from 1st Jul 2017 to 30th …


To identify the cases of profiteering, what are the methodology?

Rule 126 of 2017 CGST Rules gives the authority to decide the method and procedure. It is a Central Government decision under Section 171(2) of the 2017 CGST Act. According to the Rule, the guiding principle is that the recipient …


For multiple Goods and services, Is one form sufficient?

The prescribed application form APAF-01 refers to a single Good/Service so it's a no. If you are applying for multiple Goods/Services it is necessary to file separate applications for each Good/Service.


How to file complaint against profiteering?

An online complaint by the consumer can be done at http://www.naa.gov.in/complaint.php . Complaints of national-level nature can be filed by e-mail at sc.antiprofiteering@gov.in . You can also send local complaints to the State Screening Committee.


What are the complaint redressal mechanism available to consumer if there is profiteering using the name of GST?

The CGST Act, SGST Acts, and the CGST/ SGST Rules defined under them gives the following complaint redressal mechanisms. 1. An application can be submitted by the unhappy person in the prescribed format to the Standing Committee on Antiprofiteering and …


Where the complaints of redresssal are filled ,if a consumer has been over-charged in name of GST?

Legal Metrology Act applies to any charge that exceeds MRP. To complain about charging more than MRP, call 1800-11-4000/14404. There are several ways that unhappy customers or suppliers of goods can file complaints against profiteering: 1. online complaint can be …


Does Customer pay GST extra on maximum retail price (MRP) of goods?

No. MRP includes GST. It is the maximum retail price consumers are charged.