Question 1: Is it compulsory to put HSN code wise details in GSTR 2?
Answer: Pl see instruction no. 16 below GSTR-1 and no. 14 below GSTR-2.
Question 2 : Is there Any notifications for converting from regular to Composition scheme, as it available in the portal.Can Now we convert from regular dealer to Composition dealer?
Answer: Pl see amended rule 3(3A) as notified vide Not No. 34/2017- Central tax (CT) dated 15/09/2017 as amended by Notification No 45/2017- CT dated 13/10/2017.
Question 3: I want to take two registrations in one state on one PAN as different business verticals, Is there any special procedure?
Answer: Pl see rule 11 of CGST Rules.
Question 4: How to claim refund of IGST paid on services Exported in the month of August? How to go for LUT for export services ?
Question 5: We are MSME and exported to SEZ..with duty payment..pls let us know how to claim refund in view of extension of return filings?
Answer: Detailed circular is being issued. Further Table 6A is now activated in GSTR-1
Question 6: If work contractor received contract before GST but WC completed after gst then GST liability arise or not?
Answer: Pl see section 142(10).
Question 7: Exemption from reverse tax has been issued only in October. Pls clarify if reverse tax is applicable for July to September?
Answer: Notification is effective from date of notification.
Question 8: क्या जुलाई माह का GSTR-1Oct.31 के बाद File किया जा सकता है ..?
Answer: GSTR-1 for July can be filed after date for GSTR-2 is over. Pl see first proviso to section 37(1).
Question 9: What about refund procedure to exporters? It was to be started from 10 oct. Still no update on portal.
Answer: Refund of IGST paid on exports already started. For others detailed circular is being issued.
Question 10: Supplier filed one invoice as b2c but tax payer consider as input credit then what needs to be done in gstr 2 ?
Answer: Recipient needs to add that invoice in his GSTR-2.
Question 11: Whether HSN summary is required to be given of exempted and nil rate supplies in GSTR 3?
Answer: GSTR-3 does not contain any such Table.
Question 12: If RMC is not filed & paid in July 3B return and filed & paid now in GSTR 2, need we pay any late fee or interest? Pl reply
Answer: Pl see circular no. 7/7/2017 dated 01/09/17.
Question 13: Is it really possible to maintain HSN summary of inward supplies as required in form GST 2?
Answer: Summary is required to be given in Table 13 of GSTR-2.
Question 14: I MADE MISTAKE IN AMT OF CASH SALE IN GSTR 1 JULY. AND FILED THIS RETURN. NOW I CANT EDIT THIS AMOUNT. PLEASE SOLVE THIS PROBLEM
Answer: You can provide corrected information in next month’s return.
Question 15: If the MRP on a packet of edible oil says ₹750. Can the seller charge GST on it? ₹48.34 has been charged.
Answer: GST is included in MRP itself. He cannot charge GST over and above MRP.