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Consider the following statements about the use of behavioral parameters by GSTN to enhance voluntary compliance with reference to GST (Goods and Service Tax) 1. The GST rules provide for the electronic generation of e-way bill for transportation of goods above a certain threshold of value of the goods being transported. 2. Return filing status of a GSTIN is visible in the public domain on the GST portal. Which of the statements given above is/are correct?

Consider the following statements about the use of behavioral parameters by GSTN to enhance voluntary compliance with reference to GST (Goods and Service Tax) 1. The GST rules provide for the electronic generation of e-way bill for transportation of goods above a certain threshold of value of the goods being transported. 2. Return filing status of a GSTIN is visible in the public domain on the GST portal. Which of the statements given above is/are correct? Correct Answer Both 1 and 2

The correct answer is Both 1 and 2.

Key Points​

  • Goods and Service Tax Network in India
    • The GST rules provide for the electronic generation of e-way bills for transportation of goods above a certain threshold of value of the goods being transported. Hence statement 1 is correct.
    • Return filing status of a GSTIN is visible in the public domain on the GST portal. Hence statement 2 is correct.

​​​Additional Information

  • Legislative Basis Of GST
    • In India, GST Bill was first introduced in 2014 as The Constitution (122nd Amendment) Bill).
    • This got approval in 2016 and was renumbered in the statute by Rajya Sabha as The Constitution (101st Amendment) Act, 2016.
    • Its provisions:
      • Central GST to cover Excise duty, Service tax, etc, State GST to cover VAT, luxury tax, etc.
      • Integrated GST to cover inter-state trade. IGST per se is not a tax but a system to coordinate state and union taxes.
      • Article 246A – states have the power to tax goods and services.​

Related Questions

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