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General questions (5)

What is the deadline for getting registered under GST?
An entity liable to be registered under GST should apply for registration within 30 days of meeting the criteria. Casual taxable persons and non-resident taxable persons are required to be registered under GST prior to commencing business.
Who is the primary authorized signatory?
Is PAN mandatory for obtaining GST registration?
What is the validity of GST registration?
Can a person with no GST registration collect GST?

E Way bill (5)

What is an E Way bill?
What are the benefits of E Way bill?
When should an E Way bill be generated?
Is it mandatory to generate an E Way bill?
What is the penalty for not generating an E Way bill?
Any taxable person who transports any goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to pay a penalty of Rs. 10,000 or the amount of tax sought to be evaded (whichever is higher).

Composition scheme (5)

What is composition scheme?
Small businesses registered under the GST composition scheme can pay GST at a fixed rate of turnover every quarter and file quarterly GST returns. Composition levy would generally be related to small taxpayers who are supplying goods and services or both to the end consumer with a lower turnover.
What is the eligibility criteria?
Can input tax credit be claimed under composition scheme?
How long will the scheme be valid?
How will the aggregate turnover be computed?


What is inter-state supply?
What is intra-state supply?
What is SGST?
What is CGST?
What is IGST?
Integrated GST or IGST is the tax levied under the IGST Act on the supply of any goods and services in the course of inter-state trade across India. Further, IGST would include any supply of goods and services in the course of import into India and the export of goods and services from India.

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Last updated: Feb 20, 2021


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