15 GST FAQS replied by Official Twitter Handle of GOI

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 ?

Answer: Pl see circular no 8/8/2017 and Notification No 37/2017 both dated 4/10/17. Detailed circular is being issued about process of claiming refund.

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.


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.

View Comments (1)

  • There should be provision to revise the return. This will avoid lot of inconveniences and regularising of return. One chance to revise the return should be given.

    This is new system, new forms and formats and hence the mistakes are likely to happen. Even the Government is amending its software after learning it every day. Hence, there should be provision to revise the returns for at least one year, for say at leat twice with time limit.

    Though there is a provision to revise the figures in annual return, this really does not serve any real purpose in initial stages.



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