Ans: No, reverse charge is being suspended only for purchases made by registered persons from unregistered persons. Reverse charge liability as notified under section 9(3) of the CGST Act, 2017, will continue to be applicable.
Ans: No, the correct position is that the liability to pay GST on supply of goods shall not arise at the time of receipt of advance. GST shall have to be paid when the supply of goods is made. Please note that this is only applicable for a registered person having turnover up to Rs. 15 crores. This is not applicable for supplies of services .
Ans: No, supplies made by a GTA to an unregistered person have been exempted from GST. Therefore, a GTA will not need to get registered just because it is supplying GTA services to an unregistered person
Ans: No, the operationalization of TDS registration and collection under GST has been put on hold till 01.04.2018.
Ans: No, since the operationalization of TDS provisions has been put on hold till 01.04.2018, a government department need not compulsorily register just to deduct TDS. If the government department is otherwise liable to pay GST, then it should take registration