18 Questions replied recently on Twitter related to GST by CBEC

Question 1: Is that compulsory to file gstr-1A even there is no corrections and where GSTR 1 already filled?

Answer: GSTR-1A is auto-populated from GSTR-2A. Procedure for filing of GSTR-2 and 3 has been kept in abeyance for the time being Special session by GST policy wing’s officers to address queries of all stake holders will be held on 17.11.2017 and 18.11.2017 from 4 pm to 5 pm at GST Pavilion, IITF 2017, Hall no. 18, Pragati Maidan, New Delhi.

Question 2: Sir how to take ITC on Reverse charge paid off aug and sept. Month as i forget to claim in gstr 3b. Now gstr 2 and 3 are review by committee of gst

Answer: Detailed circular would be issued shortly.

Question 3: if i have a restaurant and marble trading business under same GSTIN no. Will i get ITC of inward from marble business

ITC pool is for each GSTIN.

Question 4: I’m a restaurant owner with ‘Business Auxiliary Services’ income below 5 lakhs. Can I opt for composition scheme under the new rules?

Answer: Pl. see order No. 1/2017- Central tax dated 13/10/17

Question 5: dear sir, in one of my wrong data is being submitted in gstr -3b for the month of September.17 i.e. my one client data has been submitted in another’s. kindly clarify asap how can i revise the 3b coz i m not able to file my Sep and Oct gstr-3b on time.

Answer: Facility to edit GSTR-3B is being enabled shortly.

Question 6: Where to show unregistered purchase ( after 13th October 2017 ‘s notification no. 38/2017 ) in GSTR3B?

Answer: Pl see table 5 of GSTR 3B.

Question 7: Fresh Vegetables are being exported and they are zero rated exports. However GST is paid on inputs on intra state purchase of packing material, air freight and c&f charges. How to claim refund of inputs / procure /avail without payment of GST?

Answer: Pl see Circular No 17/17/2017 dated 15/11/2017.

Question 8: MEDICINE DEALER UNDER W.B, UNDER MRP TAX RATE, HAVING TAX INVOICE UP TO 30.06.17.CAN DEALER CLAIM FULL CREDIT(IN SGST) OF MRP(VAT) PAID AT THE TIME OF PURCHASE IN W.B?? PLEASE CLARIFY……

Answer: Pl see Rule 117 (4) of WB SGST Rules.

Question 9: Can a restaurant is allowed to charge gst on Delivery charges and container charges for home delivery orders ??

Answer: GST is chargeable on entire consideration payable for any supply.

Question 10: gst composition tax Payment head tax h ya fee

Answer: Payment is to be made under tax head

Question 11: If we sell a goods and provide a service, how can we generate invoice if rate are different ?

Answer: You may either issue a separate invoice or a single invoice showing both supplies.

Question 12: Wrongly deposited amount of Rs. 16209 in CGST instead of IGST. How to get it back. Advise.

Answer: U need to claim refund of such amount. Necessary procedure being notified shortly

Question 13: Dealer under composition scheme has to file 3B . Pls confirm.

Answer: No. The composition dealer has to file GSTR-4 and is not required to file GSTR-3B.

Question 14: How do we claim igst when bill of entry file courior mode ?

Answer 14: You have to self declare in FORM GSTR-3B

Question 15: Can we as a trader buy goods from another Trader for export at concessional rate of GST @0.1% ? If yes, please advice the procedure

Answer 15: Pl. see Not. No. 40/2017- Central Tax (Rate) dated 23/10/2017.

Question 16: Legal services taken from outside state, Is reverse charge applicable ?

Answer 16: Pl see s. no. 2 of Table to Not. No. 13/2017- Central Tax (Rate).

Question 17: Can GST Paid on Input Service or Goods allowed to refund if My Sale or Service is Exempted to GST

Answer: No it is not allowed. It is allowed only in case of exports and inverted duty structure.

Question 18: Will you please explain the GSTR 6A filling procedure? All exporters need to file? Invoice value means shipping bill value or bank value?

Answer: GSTR-6A is not for exporters but is in respect of ISD.