Question No. 1: I have submitted Bank guarantee and bond for export purpose. Now as per notification no. 37/2017- Central Tax, I am eligible to export under LUT. When can I take back BG & bond and instead submit LUT?
Answer: You can do it now. It came into force from 04.10.2017
Question No. 2: Do charitable trust having donation receipt above Rs. 20 Lacs and scrap sale of Rs. 1,000 required to obtain Registration?
Question No. 3: I want the notification that explains the latest changes (10th November) made in branded and non branded food products.
Question No. 4: Registered job worker is in another state. Can he supply finished goods after job work under a delivery challan on inter state basis ?
Answer: Yes, please refer to rule 55 of CGST Rules.
Question No. 5: Whether CGST & SGST or IGST is to be paid on freight on RCM basis if goods are received from other states?
Question No. 6: Any notification for due date of payment under GST?
Question No. 7: Where do we have to show high seas sales data in GSTR-1 ?
Answer: For details related to high sea sales, please refer circular no. 33/2017-Customs.
Question No. 8: What is to be done for import duty paid in June and good sold in July. How to show ITC of import duty in FORM GSTR-3B?
Answer: ITC can be taken by furnishing the detail of eligible duties paid in FORM TRAN-1.
Question No. 9: While paying GST, should RCM challan be separate?
Answer: No. Single challan will do.
Question No. 10: I export vegetables. Where do I file in FORM GSTR-3B – Zero rate goods or Nil rated goods?
Answer: Zero rated goods.
Question No. 11: What is the date of applicability of e-Way Bill System. Some are saying that it has been made applicable from 12/09.
Answer: Central government has not notified the enforcement of e-Way bill rules. Till that time State e-Way bill, if any, would be applicable.
Question No. 12: Want to opt for composition scheme. When will be the option to opt for the scheme enabled again?
Answer: It has been enabled. Please refer to the Notification no. 45/2017-Central Tax.
Question No. 13: Whether ‘Subsidiary Canteen Stores’ run by Maha Police/SRPF are exempted under GST?
Question No. 14: Is there an option to surrender registration for those who wish to cancel their registration as per Notification no. 05/2017 — Central Tax ?
Answer: Yes, please refer rule 22 of CGST Rules. You have to apply through FORM REG-16 or REG-29.
Question No. 15: What will be place of supply in case selling goods on his over the counter shop to unregistered parties who belong to other states?
Answer: Place of supply would be location of supplier.
Question No. 16: Service dealer opted for composition scheme. Later he came to know that the scheme is not applicable for services. What remedy he has now?
Answer: Please refer rule 6(3) of CGST Rules. You can opt out and need to follow all other provisions of the Act.
Question No. 17: If I have taken composition for restaurant. Am I liable to pay 5% on items sold on MRP such as drinks, chocolates or 1%?
Answer: 5% needs to be paid on turnover in your State / UT.
Question No. 18: I pay Rs. 60,000 as shop rent to unregistered dealer. Is reverse charge applicable on that?
Answer: No. Please refer to notification no. 38/2017-Central Tax (Rate)
Question No. 19: I am second hand good dealer. Do I need to pay GST on the value at which I sold that second hand good?
Answer: No. Please refer to rule 32(5) of CGST Rules.
Question No. 20: Is there any definition of related person in GST?
Answer: Yes. Please refer to explanation under Section 15(5) of CGST Act.
Question No. 21: Do individual freelancer working for US clients require GST registration?
Answer: Yes, if your aggregate turnover is more than Rs. 20 lakhs. Please refer to Notification no. 10/2017 — Integrated Tax.
Question No. 22: I have paid 5% GST on reverse charge basis for receipt of GTA service. Can I claim credit for GST paid?
Answer: Yes, its credit can be claimed.
Question No. 23: Date of applicability of TDS provision under GST regime?
Answer: Not yet decided.
Question No. 24: Several amendments have been made to CGST Rules. It is confusing to comprehend all notifications. Please guide.
Answer: Comprehensive document of rules available at – http://www.cbec.gov.in/resourcesfihtdocs-cbecigst/cgst-rules-15112017.pdf
Question No. 25: I am representative of OIDAR. Do I have separate provision for invoicing ?
Answer: No. Invoicing needs to be done as per rule 46 of CGST rules.
Question No. 26: What is the period of OIDAR return filing ?
Answer: Monthly. Return in FORM GSTR-5A needs to be filed on or before the twentieth day of the month succeeding the calendar month or part thereof.
Question No. 27: We are planning to implement e-invoicing only. Is it possible ?
Answer: Yes. All the mandatory details as per chapter VI of CGST Rules should be present on such invoice.
Question No. 28: I am a kirana shopkeeper. Is it mandatory to have signature on invoices?