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GST (Goods and Service TAX)

  • Overview of Goods and Services Tax (GST)
  • Frequently Asked questions (FAQ)
Overview of Goods and Services Tax (GST)

With the 101st Constitution Amendment Act coming into force on 8th September, 2016 and notification of the GST Council on 15th September – the road to GST rollout is clear. Government is keen on introducing GST- the biggest indirect tax reform, with effect from 01 April 2017. One of the biggest challenges is to train the indirect tax officials of both Centre and State, as well as the trade on the concepts, processes and procedures of GST.

National Academy of Customs, Excise & Narcotics (NACEN), the apex training institution for capacity building in indirect taxation under the Central Board of Excise and Customs, has been mandated to impart training on GST to Central and State Government officers. NACEN is conducting a mammoth capacity building exercise to train about 60,000 indirect tax officers of the Centre and State so that officers are well equipped to implement GST when it is rolled out.
NACEN has already created a team of almost 2000 trainers across the country to train the field officers. Considering the limited time available, NACEN apart from Classroom training, is also planning to use advanced information technology tools, such as Virtual Classrooms and E-Learning modules, to ensure larger coverage.
(FAQ) based on inputs gathered while conducting training and interactive sessions, as a training tool for helping the officers as well as public, to get acquainted with the Model GST Law and its nuances. The FAQs have been prepared and reviewed by a team of officials from both Centre and States. I congratulate all the officers who worked in the preparation of this booklet, and NACEN for their efforts.

I am sure that this FAQ compilation covering 24 topics with over 500 questions, will be an effective tool in disseminating knowledge on GST to Tax officials, Trade and Public. This is the first version based on the Model GST Law which has been released in the public domain. NACEN will bring out updated versions of the FAQ, as and when relevant statutes are enacted and rules are framed.
Najib Shah Chairman, CBEC

Prepared by: Shri Deepak Mata, Assistant Director, NACEN Mumbai and Sanjeev Nair, Examiner, CESTAT Mumbai under the supervision of Shri Samir Bajaj, Additional Director, NACEN, Mumbai
Comments and Suggestions on FAQ may please be sent to

This FAQ on GST compiled by NACEN and vetted by the Source Trainers is based on the draft Model GST Law released in pub- lic domain in June, 2016. This FAQ is for training and academic purposes only.
The information in this booklet is intended only to provide a general overview and is not intended to be treated as legal ad- vice or opinion. For greater details, you are requested to refer to the model GST law.

Frequently Asked questions (FAQ)

Required Documents :

1. Photo

2. Aadhaar Card

3. PAN Card

4. Rent/Leased Certificate

5. Electricity Bill

6. Passport (If Issued)

7. Business Registration Certificate (If You have any)

8. Bank Paasbook/Cancelled Cheque

9. Latitute And Longitute

10. Mobile

11. E-mail

Study Material


VLE Need to submit 5 HSN

  • 8413
  • 8443
  • 8541
  • 9405
  • 8471

List Of HSN Codes for Other Trade

Track GST Status

GSTR-3B Return Process Flow

Important Tools

For GST Education

Find GST Tax Payers

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