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Q.1 Advance was given when rate was 28%, and our vendor has paid tax on it. Subsequently rate has fallen to 18%. Will the invoice will be raised at 18% ? If yes, what to do of additional 10% paid as advance?

Ans: Assuming supply happended after the change in tax rate, the time of supply is date of issue of invoice. Therefore, 18%. Additional tax paid can either be adjusted in subsequent months or claimed back as refund

Q.2 On my website, I show Google ads, for which I can’t generate invoice. Google calculates my earning and transfers to my bank account. For brands, which gives ads directly to me I generate invoice. My annual Turnover hasn’t crossed Rs. 20 Lakhs. Do I need to register for GST?

Ans: Registration is required when the aggregate turnover exceeds Rs. 20 lakhs

Q.3 Is transition credit of excise duty available on an inter-State sale made on 23rd June 2017 but delivery is yet to be taken? Kindly clarify

Ans: If credit of the excise duty was taken in the last return filed under excise, then it is eligible for transition

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Q.4 I am a service provider and my turnover is below Rs. 1.5 crore. Am i eligible to submit GSTR1 quarterly ? I am not able to understand whether notification 57/2017 applies to service providers as well.

Ans: Yes, applicable

Q.5 If a taxable person only exports services then does he need to pay any type of GST Tax ?

Ans: If the supply satisfies all the conditions of export of service (sec2(6) of IGST Act), then the supplier may opt for export of services under LUT or Bond and not pay any tax.

Q.6 Do I need to take separate registration in each state even if i don’t have a place of business in other states ?

Ans: If a supply is being made from a State, registration is required irrespective of the place being principal place of business or not,

Q.7 What is the last date of filling CMP 03 ? Because notification and GST dasbord show different dates. Kindly clarify

Ans: 30th November, 2017

Q.8 Whether RCM is applicable for the professional services rendered by director of a company to the same company?

Ans: Yes. Pls refer to notf No. 13/2017-CT(Rate) dt 28.06.2017

Q.9 As per the decision taken in 23rd GST Council meeting, GST rate for Composition dealers (Manufacturers & traders) has been made as 1%. Official Notification has still not been released by CBEC. Whether one can file GSTR-4 by taking 1 % rate or does one need to wait for Notification ?

Ans: Unless notified, a decision of the Council is not effective.

Q.10 Can we file two refund claims of accumulated ITC applications separately. One for goods and other for services exported under LUT in the same tax period?

Ans: Yes

Q.11 I opted out of composition scheme in November, 2017? Which return I need to file for October month?

Ans: For October, GSTR 4 has to be filed while for November onwards, FORM GSTR-3B needs to be filed.

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