Question No. 1: How to claim refund of IGST paid in course of supply to SEZ unit under zero rated supply?

Answer: Please refer to the circular no 17/2017.

Question No. 2: GST for the education counseling agencies contracted by the overseas universities- will it be covered under export or not?? Commission earned in foreign currency. 

Answer: It is performing the role of intermediary. So place of supply is in India and therefore it is subjected to GST and will not be treated as export of services.

Question No. 3: Our society’s developer is charging GST on maintenance bills which is less than 2000/M. Is it applicable ?

Answer: Yes.

Question No. 4: When can we expect the refund of ITC for ‘Inverted Duty Structure’ and for services used while supplying zero rated supplies??

Answer: It is expected to be issued soon.

Question No. 5: Kindly confirm the cases where Input Tax Credit under GST cannot be availed.

Answer: For eligibility of ITC- please refer to Section 16 of the CGST Act, 2017. For negative list on which ITC is not available – please refer section 17(5) of the Act.

Question No. 6: What should be my stand if property builder is not passing me GST benefit on the flat booked in June? My cost of flat increased by 2.7 Lakhs due to GST.

Answer: You can file a complain against it in the Screening Committee (of your state) of the National Anti profiteering Authority.

Question No. 7: I am a non-manufacturer assesse but give goods for the job work. Do I need to file ITC- 04 ?

Answer: Yes.

Question No. 8: Can a composition dealer can sell goods to another composition dealer?

Answer: Yes.

Question No. 9: How to get credit of sales return on goods on which excise  duty was paid? The third party has shown purchase return in  ER-1. But we received goods in July so was not able to take credit in the ER-1. How can we take credit now?

Answer: You can furnish their detail in TRANS-1/TRANS-2.

 Question No. 10: In FORM ITC-04 for Job work, what should be filed in the ‘Original Challan No. & Original Challan Date’ ? Will it be Original Challan No. of manufacturer or Challan/Invoice No. of Job worker) ?

Answer: Challan No. of manufacturer and it’s date need to be mentioned.

Question No. 11: I have filed GSTR 3B for the months of July, August and September. But I have migrated to the composition in the month of September. What should I file now – GSTR 1 or GSTR 4 ? 

Answer: GSTR- 4.

Question No. 12: A registered person which is not in a business of buying and selling a motor car, purchase a motor car and sell it after 3 months. Whether he can take input credit of the purchase ?

Answer: No. Please refer to Section 17(5) of the CGST Act, 2017.

Question No. 13: I have filed GSTR-3B for August. However sales amount is nil. Now, while filling GSTR-1, can I provide the correct sales amount ?

Answer: Yes.

Question No. 14: What is present limit for composition dealer and definition of aggregate turnover for computing limit of composition dealer after GST council meeting in November-2017 ?

Answer: Present limit of aggregate turnover is 1 crore (except few states). For definition of aggregate turnover, please refer to section 2(6) of CGST Act, 2017.

Question No. 15: Whether inspection of business / premise is required by state authority for new GST registration ?

Answer: Please refer to rule no. 25 of CGST Rules, 2017. Physical verification may be done after granting of registration in certain cases.

Question No. 16: Bank for the credit card charges GST @ 18% on emi interest every month. Why these banks are collecting GST on the interest amount?

Answer: The mentioned interest in the question is not exempted.

Question No. 17: I am holding goods as an agent on behalf of principal, so, I want to claim credit of excise duty in TRAN- 1. What tax rate should be charged- under GST rate or under the rate in the previous law?

Answer: Rate under the previous Law.

Question No. 18: I did not pay tax on reverse charge basis on services of transporter in the month of September. Reverse charge is not applicable now. Do I need to pay tax now?

Answer: Tax needs to be paid. Please refer to section 12(3) of CGST Act, 2017.

Question No. 19: Can a hotel providing accommodation issue IGST bill to a client located in SEZ area as a client is asking for it ?

Answer: No.

Question No. 20: What can be done if someone is charging GST but not showing GST number on his bill?

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

Question No. 21: Can a brick manufacture registered under Composition Scheme sale bricks to other state (Arunachal Pradesh) if his turnover is under 50 Lakhs …. Any News ?

Answer: No, a composition scheme dealer can not make inter­state supply.

Question No. 22: I had no export in July and august and I have input credit how I file gst rfd -01? I am only exporter no local sale

Answer: Pl see circular no 17/17/2017-GST dated 15/11/17.

Question No. 23: If any dealers, Who have Interstate stock on 30th June and opted composition scheme what will be the tax liability on that stock

Answer: Composition scheme is not available in such cases. Pl see Rule 5(1)(b) of CGST Rules.

Question No. 24: sir, how do I apply for IGST refund on export of services for July, Aug and others ? Please reply.

Answer: Pl see circular no. 17/17/2017-GST dated 15/11/2017.

Question No. 25: Whether GST paid on Electrical Fittings & Sanitary Fittings for shop will be allowed as ITC?

Answer: List of goods or services on which ITC is not available in contained in section 17(5) of CGST Act.

Question No. 26: can i cancel my voluntarily applied GST number.

Answer: Voluntary registration can be cancelled only after one year from effective date of registration. Pl. see Proviso to Rule 20 of CGST Rules.

Question No. 27: If the hotel room is under Rs 7500 but rack rate is higher? Do I pay GST on the payable amount or assumed amount?

Answer: GST is payable on the room rent actually paid but rate of tax would be determined on the basis of rack rate (declared tariff).

Question No. 28: Which is the column for excess cash deposited​ in S.T. regime to claim ITC of cash?

Answer: Refund of accumulated ITC is allowed only in two cases i.e. zero rated supplies (exports) and inverted duty structure.

Question No. 29: dealer in composition scheme under Vat migrates as composition supplies in GST. Is he required to file CMP-4

Answer: CMP-04 is required to be filed by any person withdrawing from composition scheme.

Question No. 30: We are coal traders. We purchase coal from Coal India subsidiary WCL in spot auction. WCL is issuing delivery challan with every consignment (Truck) and raising monthly invoice. Can we also do the same for our customers.

Answer: Invoice has to be issued at the time of removal of goods for supply. Pl. see section 31(1) of CGST Act. Need to issue invoice at the time of every supply.

Question No. 31: Dear Sir, My client doing exports business in Tirupur, We claim drawback, Kindly clarify me we have eligible for GST ITC claim or not

Answer: Only one benefit is available. You cannot claim drawback and ITC refund of same taxes together.

Question No. 32: Refund for excess payment made, will take how much time to credit bank account after submitting application for refund under RFD-01.

Answer: It will be processed by the proper officer and he will issue refund order in RFD-06.


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3 responses to “32 New FAQs on Goods and Services Tax Act, 2017”

  1. Aanand Viraar says:

    Thanks for posting such a wonderful and informative post about income tax and its rules. Please keep posting.

  2. SAIKRISHNA says:

    Please provide source

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