Q 1: Has e-way bill rules been notified?

Ans: No, it will be implemented in phases from 01.01.2018, and nation-wide w.e.f. 01.04.2018

Q 2: Whether the credit of Krishi Kalyan Cess (KCC) and education cess allowed as transition credit in GST?

Ans: No.

Q 3: Please clarify GST applicability on Resident Welfare Association (RWA) charges for providing services and goods for the common use of its members by way of reimbursement of charges or share of contribution ?

Ans: Supply of service by RWA is exempted if

1. Contribution is less than Rs. 5000 per month per member or

2. If the aggregate turnover of such RWA is below Rs. 20 lakhs in a financial year, even if charges per member are more than Rs. 5000

RWA shall be required to pay GST if subscription is more than Rs. 5000 per member and the annual turnover of RWA by way of supplying of services and goods is also Rs. 20 lakhs or more

Q 4: In composite supply principal supply is taxable but dependent supply is nil rated so dependent supply will be taxable or not ?

Ans: The entire supply will be treated as supply of the principal supply and will be taxed at the rate of the principal supply. Refer section 8 (a) of the CGST Act.

Q 5: If I am an unregistered dealer and buy a good from unregistered dealer is there any GST liability on me under reverse charge?

Ans: No

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  1. Surajit says:

    If suppose I am a registered trader in goods based in Kolkata. I purchase goods from a registered dealer in Jharkhand paying IGST & sell the goods as it is to a registered dealer in Arunachal Pradesh. How it will be done without way bill. Can I bill from Kolkata to Arunachal Pradesh by payment of IGST

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January 2021