Ans. Time of supply of services has been explained in Section 13 of CGST Act. The supplier of services will have to issue a tax invoice within 30 days of supply of service (the measurement is finalized by the departmental engineers or service provider whichever is earlier.) In case of reverse charge, Government Department will raise invoice accordingly [refer Section 13(3)].
Ans. Time of supply of services has been explained in Section 13 of CGST Act. The date of issue of Invoice will the time of supply.
Ans. Time of supply of services has been explained in Section 13 of CGST Act. The terms for payment do not decide the taxability of a particular transaction. So even if payment for a particular supply has not been received it will still be liable for GST.
Ans. Place of supply provisions in Sub-Section (12) of Section 12 of IGST Act may be referred to.
Ans. Section 13 of IGST Act, 2017 may be referred. The place of supply is outside India but as the supplier is located in India, it is a case of Inter-State supply and subject to IGST. It will be zero rated if the sale proceeds are realized in convertible foreign exchange.
Ans. Detailed Rule provided. Please see Rule 33 of CGST Rules.
Ans. The place of supply is the place of embarkation for the continuous journey. If a passenger embarks at Amritsar for journey to a place in Pakistan, it is taxable because the place of embarkation is in the taxable territory.
Ans. The place of supply is outside India but as the supplier is located in India, it is a case of Inter-State supply and subject to IGST. It will be zero rated if the sale proceeds are realized in convertible foreign exchange.
Ans. Yes, input tax credit of tax paid on reverse charge basis by the recipient is allowed to the recipient and the credit can be taken even in the same month.
Ans. It depends on the nature of charges deducted. The place of supply is outside India but as the supplier is located in India, it is a case of Inter-State supply and subject to IGST. It will be zero rated if the sale proceeds are realized in convertible foreign exchange.
Ans. Reverse charge mechanism has been provided in GST law for GTA and the recipient of GTA service (he may be consignor or consignee) is required to pay GST. Notification No 13/2017-Central tax (rate) may be referred to.
Ans. RCM under Section 9(3) is applicable for GTA and not for transport of goods. Where the vehicle is taken on rent or lease, it will be supply of service under 9966 or 9973 and supply of service will be taxable under RCM under Section 9(4).
Ans. If you are not registered, payment on reverse charge under Section 9(4) of CGST Act, 2017 is not required. That said, if such services availed fall within the domain of any service that is subject to reverse charge under Section 9(3) of CGST Act, 2017 you have to get yourself registered and GST has to be paid.
Ans. Yes, GTA can carry the goods. GST on GTA services is liable to be paid on RCM basis by the recipient. The supply of services of goods transport by road transporter other than a GTA and a courier is exempted under Notification No. 9/2017- Central Tax (rate).
Ans. Re-imbursement is an expense in the course or furtherance of business and if the same is against a taxable supply taken from an unregistered supplier, RCM will apply.
Ans. As per notification no. 13/2017-Central Tax (rate), SI. No. 4 sponsorship to anybody Corporate/Partnership firm comes under RCM.
Ans. Yes, as per Section 24(ix) of the CGST Act 2017, persons who supply goods or services or both, other than supplies specified under Sub-Section (5) of Section 9, through such electronic commerce operator who is required to collect tax at source under Section 52, shall be compulsorily required to register under the Act.
Ans. Yes, he should get registered and also pay GST on taxable supply.
Ans. No, if the entire services supplied by the transporter are covered under the reverse charge mechanism under Section 9(3).
Ans. Liability for registration under GST arises if the aggregate turnover is more than Rs. 20 Lakh. If the corner kiranewala has turnover greater than Rs. 20 lakh in the preceding financial year he is liable to be registered, charge GST and provide you an invoice for your purchase
Ans. Person having turnover over Rs. 20 lakh will take registration and registration certificate will be displayed at a prominent location along with GSTIN on the name board. If you suspect that he has not taken registration, a complaint can be made and suo-moto registration will be given under Rule 16 of CGST Rules, 2017.
Ans. Yes. For details, Rule 18 of CGST Rules, 2017 may be referred to.
Ans. Yes, if such e-commerce operator is required to collect tax at source. Please see Section 24 of CGSTAct, 2017.
Ans. Supply can take place during the process of registration and revised invoices can be issued in accordance with the provisions of Section 31(3) of the CGST Act, 2017.
Ans. Traders having turnover of less than Rs. 20 lakh can buy from other States also without registration except in case of those goods which are subject to reverse charge.
Ans. If you are supplying services to the branch office in the same State, it will be Intra-State supply and you will not be liable for registration. If you are making Inter-State supply, you will be liable for registration and benefit of threshold exemption would not be admissible.
Ans. No. Registration is not required as you are dealing exclusively in products that are wholly exempted.
Ans. As you are business entity and availing GTA services you are liable to pay GST on GTA services on reverse charge basis and therefore liable to be registered. Section 24 of CGST Act, 2017 may be referred.
Ans. If the presence of tour guide is required in each State and he is supplying services from those States then registration requirement in each state would be there.
Ans. Yes, as per Section 24(viii) of the CGST Act 2017, an Input Service Distributor is required to take separate registration under the Act.
Ans. The provisions relating to deemed credit are contained in the proviso to section 140(3) of the CGST Act, 2017 and Rule 117 (4) of the CGST Rules, 2017. ITC at the rate of 60% is allowed where the Central Tax rate on goods is 9% or more; it is allowed at the rate of 40% in other cases. It is allowed only after the payment of applicable tax. It can be taken in the first six tax periods only. Deemed credit is allowed only to traders and not to manufacturers.
Ans. There is no such bar under the CGST Act, 2017.
Ans. The goods can be transported with documents like tax invoice, bill of supply and delivery challan. Document as may be prescribed under Rule 138 of the SGST Rules, 2017 will also have tube carried by the person in charge of the conveyance.
Ans. The prices can be revised where the incidence of tax has increased under the GST. However, one should adhere to the requirements under other statutes like the Legal Metrology Act also.
Q 37. Does tax need to be paid on advances in hand as of June 30th for goods to be supplied from July 1?
Q. 38 Builder is demanding balance money due to tax rate changed under GST. Do we have to pay service tax on entire amount of registration under GST, also if abatement provided before GST is available or not?
Ans. GST is operational from 01.07.2017. Only on the balance amount GST will be sop :cable on future payments. For tax paid under the earlier law, Section 142(11) of the CGST Act, 2017 may be referred to.
Q 39. How to avail credit on raw material and packing materials stored outside factory on which credit could not have been availed due to the specific restriction in the permission given by the Excise department? Whether these goods can be treated as “in-transit” and credit be availed under Section 140(5) within 30 days of GST implementation?
Ans. Goods can be treated in transit only when the same have not been received by the recipient which is not the case in this scenario.
Ans. Period is given in the form it self i.e. 01.04.2015 to 30.06.2017.
Ans. Under transitional provisions all such excess ITC and Cash can be carried forward and GST can be paid from this amount.
Ans. The facility will be available to all persons other than manufacturers or supplier of services. Proviso to Section 140(3) of CGST Act. 2017 refers.
Ans. MRP can be revised albeit with certain precautions and for only for certain time period. Press Note of Ministry of Consumer Affairs, Food & Public Distribution dated 04.07.17 may be referred to.
Ans. Yes, supply of goods and services by one SEZ unit to another SEZ unit would be considered zero rated supplies under Section 16 of the IGST Act, 2017, which deals with zero rated supplies. Section 16 provides for zero rating of “supply of goods or services or both to a SEZ developer or a SEZ Unit”. As supply in the question is to a SEZ developer or a SEZ unit, it is covered under Section 16,
Ans. GST is payable on services supplied after 01.07.2017
Ans. Yes, ITC would be admissible.
Ans. The Government is in the process of constituting the Authority. It would be notified soon.
Ans. Representation can be submitted to the sectoral working groups.
Ans. Person, selling to you, would have purchased his products/inputs from some supplier. That supplier while filing his outward supply details (GSTR-1) will quote the GSTIN of the your seller. And he will have to accept the same in his GSTR-2. Therfore the system captures the data of your seller. Action can be subsequently taken in case of evasion of tax.
Ans. One has to see the conditions given in entry 4 of Schedule II of the CGST Act, 2017. If it is a supply as per this entry, it is taxable.