prpri 25 New FAQs on GST replied by GOI on 28.12.2017 25 New FAQs on GST replied by GOI on 28.12.2017

Question No. 1: Registered as Composition dealer in UP VAT & Now as Regular in GST regism, how to claim LTC on TAX PAID stock in hand as on appointed date.

Answer: Please refer rule no. 117(2) (b) of SGST Rules, 2017. Same to be availed through TRAN -1.

Question No. 2: Last date for filing trans 1 ??? Can it be filed with late fee if filed after a due date ?? plz reply urgently..

Answer: Last date was 27th December, 2017. No it can’t be filed with late fee after due date.

Question No. 3: Our firm export without LUT/Bond. Now I will pay IGST Yes or no. and if will pay IGST. What if refund process. How show in gst3b

Answer: If you export without LUT, IGST will be required to be paid at the time of Export, you can pay it through LTC and your shipping bill will itself will be considered a refund application of the paid IGST. Refer Rule 96. In GSTR-3Bit will be shown in column 3.1 (outward taxable supplies) (zero rated).

Question No. 4: late fee payment done in penalty column online. how we get reverse?

Answer: Apply for refund of the same, it can be done manually too, please refer circular no. 24/2017 dated 21.12.2017.

Question No. 5: If I have opted for composition on 13th August, then do i have 2 pay comp tax after August 14th to September and normal return for and before 13th August. Plz help

Answer: please refer rule 3A of CGST Rules, 2017, composition scheme would be effective from the first day of the month immediately succeeding the month. So file composition return till august and normal return thereafter.

Question No. 6: While putting credit note entry I am getting processing with error because of this Sept gstr1 is not getting uploaded.

Answer: For any system related problem please send your query at @askGSTech.


Answer: In GSTR-3B it has to shown in table 3.1 row (a) Outward supplies (other than zero rated, nil rated and exempted). And in GSTR-1 it should be shown in Table 4 only.

Question No. 8: A person sold 0% (Nil Rated) item to a registered person. II it b shown in Table 4A or in Table SA or in both. Please clarify

Answer: Please show it in table 8 and not in table 4.

Question No. 9: What is the due date to file Tran-2 from Jul-Dec 17?

Answer: Please refer rule 117(4)(b)(iii), time period to submit TRAN-2 is six tax period.

Question No. 10: My Annual turnover is less than 1.5cr. Is it mandatory to give HSN wise details in tile 12 of GSTR 1

Answer: Please refer notification no. 12/2017 dated 28.06.17, taxpayer having turnover less than 15 crore is not required  to write HSN code.

Question No. 11: Please explain payment and receipt voucher head under documents issued in GSTR-01

Answer: Please refer section 31(3) (e) and (g) of CGST Act, 2017. Also refer rule no. 52 of CGST Rules, 2017

Question No. 12: Can a company registered in Gujarat, claim credit of CGST of other state (in case of hotels) for payment of IGST

Answer: No, credit of CGST of other state can’t be availed.

Question No. 13: Will govt take action against those who have 20+ lac turnover but don’t have GST no.? Therefore they don’t provide any bill. If yes, then what’s the procedure of filing complaint against such people?

Answer: Complaint can be filed with the nearest tax authority.

Question No. 14: Whether GST paid on insurance and Repairs on Vehicles is allowed, when vehicles is used for Business purpose only??

Answer: ITC is available

Question No. 15: Y there is no provision to file GST-1 under 0.1% yet on the gst portal? Third party exports are made under either 0.1% IGST or 0.05 cgst+ 0.05 sgst. How do I file my octgst-1 without this provision?

Answer: In GSTR-3B it has to shown in table 3.1 row (a) Outward supplies (other than zero rated, nil rated and exempted). And in GSTR-1 it should be shown in Table 4 only.

Question No. 16: In R1 Return where should we show RCM Details or Transaction

Answer: In table 4B of FORM GSTR- 1

Question No. 17: If a person has not filed gstr 1 for July, then can he file combined data for July to Sep in quarterly return instead of separately filing July and other 2 months @askGST_Goi

Answer: he can file combine data for complete quarter

Question No. 18: Can online seller take credit of gst paid, on commission and other fees charged by the online portals like Amazon and Flipkart.

Answer: yes he can.

Question No. 19: Can supplier issue a single invoice to his client for services he offers in multiples states ?

Answer: Single invoice can be issued to the recipient depending upon the terms of contract.

Question No. 20: I received bulk material by rail rake. Supplier used tarpaulin to protect material which was received along with material. We want to send tarpaulin to supplier as it is re-usable. Whether we have to issue tax invoice for it ? Tarpulin value not included in the material value. 

Answer: It can be sent back on delivery challan. Please refer to rule no. 55 of CGST Rules, 2017.

Question No. 21: Bank interest income and fixed deposit interest income, PPF INTEREST are exempt supplies. Do we need to show in GSTR-1 exempt outward supplies ?

Answer: Yes, in the table no. 8 of GSTR- 1.

Question No. 22: I have a problem with the bill, I think I was charged taxes more than I should, who do I contact?

Answer: A complaint can be filed with any local tax authority

Question No. 23: can we issue credit note for services supplied pre gst and if yes then do I need to reverse only cgst amount or sgst would also be reversed?

Answer: credit note can be issue for the tax (Central/ State) whichever was charged excess.

Question No. 24: guide on already regd persons. Below 20 lacs to services provider, igst. Filled all returns till date. Sud they cancel regn, IF YES, HOW

Answer: Below 20 laks no need to take registration please refer section 22 of CGST Act, for cancellation please refer Rule 22 of CGST Rules, 2017

Question No. 25: export unit goods are ready but no export supply during July 17, how to claim refund of accumulated ITC for july 17

Answer: Refund of accumulated ITC can be claimed only after export takes place.

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