Q.1 We have filed online refund and ARN received and what is the next course?

Ans: Please submit the print out of RFD-01A with ARN before the jurisdictional authority for processing of refunds. Refer to Circular No. 17/17/2017-GST dated 15th November 2017.

Q.2 Are supplies to SEZs to be chargeable to IGST?

Ans: Yes, supplies to SEZs are chargeable under IGST Act. However, supplies can also be made without payment of integrated tax under bond or LUT.

Q.3 Even after one week our refund application is not assigned to any officer. What to do ?

Ans: Please submit the print out of RFD-01A with ARN before the jurisdictional authority for processing of refunds.

Q.4 Can the GST paid under RCM claimed as input credit by composition dealers?

Ans: No, input tax credit cannot be availed by the composition dealers.

Q.5 Can I take mobile GST Input Tax Credit if I purchase mobile in the name of firm

Ans: Credit will not be available if goods or services are used for personal consumption, as provided under Section 17(5)(g) of the CGST Act, 2017.

Q.6 How to change registered email & mobile number of proprietorship firm?

Ans: One can applyfor such change by filing FORM GST REG-14, which is application for amendment in registration particulars, on the common portal.

Q.7 How to file quarterly return GSTR-1. I am trying to file GSTR-1 for August, and error is coming that date is not open?

Ans: Quarterly FORM GSTR-1 for taxpayers with turnover upto Rs. 1.5 Cr would be available shortly.

Q.8 I have applied for cash refund on the common portal and have not received the debited amount to my bank account ?

Ans: Refund from cash ledger has to be sanctioned by the proper officer. The refund application (along with ARN) is to be submitted to the proper officer for processing.

Q.9 Is there any plan to allow modification/re-open/edit FILED GSTR 3B return?

Ans: A detailed circular is being issued shortly.

Q.10 What is the meaning of inverted tax structure?

Ans: Inverted tax structure is where rate of tax on inputs is higher than the rate of tax on output supplies.

Source- https://twitter.com/askGST_GoI

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2 responses to “10 FAQs on GST as replied on 13th December 2017”

  1. SAIKRISHNA says:

    Please provide source

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