1. Due individual freelancers working for US client require GST Registration?

Yes, as it is a interstate supply, registration is compulsory under section 24(i) of CGST Act, 2017

2. Service provided, GST on which is to be paid by receiver under RCM in which column this amount to be reported in GSTR-3B?

You are not required to report them GST-3B, those supply will shown by receiver of the supply.

3.After RCM paid, credit of RCM only can be utilized for RCM payment? Or in normal payment?

It can be utilized as normal input credit

4. There is no provision in 3B for advance received. How to discharge the liability?

Please refer instruction no. 1 & 2 given in Form 3B.

5.Whether waybill is required for goods sent for repairing?

Not required, that can be sent with Delivery Challan, please refer section 55(c) of CGST Act, 2017

6.I want to change my business address  in GST registration. How do I do that?

Pls refer Rule no. 19(1) of CGST Rules, 2017. It can be done by submitting information in FORM GST REG-14 electronically.

7.I have filed application for registration but not opted for composition scheme in application. How can I avail now for FY 16-17?

Please refer Rule no. 3(3) of CGST Rules, 2017. It can be opted by giving intimation in FORM GST CMP-02, whenever this form will be available.

8.Dealing in only exempted goods, turnover 2 cr, do we need registration for RCM “GST included expenses and capital exp.”?

Yes, registration is required under section 24(3) of CGST Act.

9.GST rate on school fee/tuition fee?

Services provided by a educational institution to its student faculty  and staff attract Nil rate of GST.

10. Can we have one series of sequential numbers for invoice, debit note and credit notes?

Yes, as long as there is no duplication.

11. I have missed a purchase bill while filling GSTR-3B for the month of August. Please suggest what should I do?

It can be rectified in the next month’s return. Section 37(3) and 38(5) of CGST Act refers.

12.I have paid 5% GST on reverse charge basis for receipt of GTA services. Can I claim credit for GST paid?

Such credit can be claimed in the same month and can be used to discharge the output tax liability of the same month.

13.Whether exporter of service is required to get registration under GST if turnover more than 20 lacs?

Suppliers making inter state supplies are required to have compulsory registration. Section 24 of CGST Act referes.

14.If a person receives rental income then is it mandatory to have GST no. ?

Residential rental income is exempted while income from commercial renting is subject to GST.

15. How to reverse ITC which was taken mistakenly in the month of July in GSTR- 3B

It can be reversed in the return of the next month.

More Under Goods and Services Tax


  1. avs krishna mohan says:

    point number 5 is absolutely wrong. pl check once. question relating to usage of way bill but answer is relating to usage of delivery challan

  2. Jayant Rajwat says:

    Why we can not access GST portal from outside India?
    When we try to login on the portal it doesn’t detect the username & password. Where as soon after when logged from India the username & password remain valid.
    In these days so many people fly to other countries for work & leisure. They can access their banks for transactions then why can’t a person access GST portal to make some payment or file his sale figures on GSTR 3B

  3. Anthony Alphonso says:

    If I have a Query how do I ask TaxGuru about it, where should I post my query ? Can I post it here, If I have filed Vat Return for which I have only the Acknowledgement for filing he Return but do not have a copy of the Filed Return. How do I get it from the Department. ? It was filed by a person in the Help Desk Section of the Department. Please advise any which way.

  4. Ashish Shah says:

    I am commission agent getting commission from seller A of Taiwan A while buyer B is in india. My turnover is less than 20 lacs in the year. Is it mandatory to take GST no. in my case? e.g. A sells directly to B and for that i get commission of usd1000. How to make bill to A since im getting commission from him from overseas.

  5. prakash says:

    with regards to rental income, whether IGST will be charged if the owner of the immovable property is located outside india?
    where shud the owner get himself registered under gst for the above income?

  6. s p singh bhalla says:

    i am a retired officer. To keep my professional interest and remain busy in advancing age of 76, I often give lectures in capacity building and advise of Industrial Laws/Consumer Laws and departmental inquiries etc. I am regular payer of income tax without fail.

    Am I covered in GST?

    1. Rohit baweja says:

      dear s.p singh ji
      if your amount of services is above 20 lakhs in intra state then you have to obtain gst registration and if you are providing services out of your state then you are compulsory liable to obtain gst irrespective to threshold limit.
      Ca Rohit baweja

    2. SKM says:

      If your gross receipt from these activities exceed Rs.20 lakhs per annum, you are required to obtained registration. Further, even if your gross receipt less than Rs.20 lakhs but providing inter state services, registration is mandatory, since these service not covered under RCM

  7. Irhsad says:

    Why have they mentioned that credit of GTA GST paid under reverse charge can be taken in net month. Isn’t it excluded for credit under section 17(5)

  8. S V Korlhalli says:

    In some cases TO is below 20L, Rental Income is having below 10 L, but registration is taken, I hope Registration is not required, but registration is taken, whether we have to pay GST on Rental income? And, how to cancel registration?

    In some cases, Exempted TO is above 20L, Rental Income is having below 10 L, I hope for these cases also Registration is not required, but registration is taken, how to cancel registration?

    1. Shivang Agrawal says:

      Dear S V Korlhalli,

      As per section 22(1) of CGST Act, Threshold limit for registration is 20L. However, In case of Special Category States, Limit is 10L.

      Special Categroy States, as defined in Article 279A(4)(g) of the Constitution, are States of Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttrakhand.

      Since, your rental income is below 10 L so you don’t need registration in any states.

      Now if you obtained registration voluntary, then you are liable to pay tax irrespective of fact that whether your turnover is above threshold limit or not.

      This is simply because limit is for registration not for payment of GST.

      Now, if you want to cancel registration on ground that your turnover is below threshold limit, then you cannot cancel your registration.{Section 29(1)(c)}


      Shivang Agrawal
      CA Aspirant

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December 2020