Reply on GST Queries by Government on Twitter- V2

JOSE says:

Some dealers are supplying packed grocery items without applying 5%GST telling that the items supplied are not branded. what is the rule to be followed. Please let me know whether the goods in the stock as on 30.06.2017 can be sold as per the old tax rules. The CRPF cpc canteen is selling goods as per the old tax system. Is it correct.

July 13, 2017 at 2:12 pm

Date	Tweet	Replied by “@askGST_GoI”
14-06-17	i am a trader. i have got vat refund so will it be carried forward ?	Refund under existing law will be under existing law provision only.
14-06-17	Sir Whether ISD require seperate reg. for GST payment under RCM. if yes how to distribute it from different reg. no. No reply from askgst	ISD and RCM are two different concepts. Every registered person may be liable for RCM on certain supplies. ISD is separate registration.
12-06-17	services provided by URD (turnover<20 lakh) to an URD. Who will obtain registration and pay tax?	There is no GST on unregistered to unregistered transactions.
12-06-17	1) can we file nil returns? 2)if turnover is 15L can I give service without charging GST outside state?	If there is no supply then you can file nil returns. If you are registered then you are liable for GST.
12-06-17	Is there a Mechanism for getting refund in cases were there is unutilized ITC due to zero rated sales to SEZ	Supplies to SEZ will be zero rated and refund will be available.
12-06-17	if goods sold from state A to state B are returned to supplier branch in state C,can credit note u/s 34 be issued from state C	These will be treated as separate supplies. Credit notes is linked to the original invoice.
12-06-17	what is the impact if goods supplied by a reg.person in one state is returned to branch of reg.person in another state	This will be treated as separate supplies. These are distinct persons in GST.
12-06-17	We are body corporate, pays freight(GTA) on reverse charge. Plz tell whether we are eligible for ITC or not under GST with rules	Tax paid on reverse charge will be available as ITC
12-06-17	Is credit of CGST paid of other state available for set off agnst CGST or IGST liability in your home state??	There is state wise registration and transfer of credit from one State to another State is available only through ISD route (if applicable)
12-06-17		Tax on turnover is only for composition taxpayers. For others it is based on transaction value of supply
12-06-17	I sell goods shop 2 shop on DM send invoice 2 shopkeeper later. Sometimes goods are remained unsold. )	E-Way bill rules will provide for line sales. They will be released shortly.
12-06-17	procedure for registration as GST practitioner?	Please refer to return rules. The procedure is available
12-06-16	Is person having turnover > Rs. 20 Lacs exclusive deals in tax-free goods and paying freight to GTA liable for registration	He will need to be registered if he is paying tax on reverse charge basis. Please refer to section 24 of the CGST Act.
12-06-17	exporter can claim duty drawback and GST refund both? {No clarification is available}	GST refund is available subject to non-availment of drawback on the same amount.
12-06-17	licence fees received by giving commercial space on leave and licence basis come under GST.	License fee will be covered under GST
12-06-17	what would be the impact of gst on employee reimbursements and recoveries ? How would it effect the Human resource industry?	Depends upon the nature of transaction.
12-06-17	is there a format for GST invoice	There is no format but all the relevant particulars to mentioned are in Rule 1 of invoice rules.
12-06-17	Invoice shows Excise & VAT. Stock bought from Depot /Branch of Mfgr. Can I take full ITC even I don’t have Rule 11 Invoice.	If you have document showing full excise duty paying documents. You can take full credit.
12-06-17	for sale purchase transactions done in June, do we have to file returns as Sales tax or GST? Will the web site allow that	Returns for transactions in June will be old Acts only.
12-06-17	100% export oriented Medical Transcription company has to register for GST? Kindly clarify.	Yes he has to register
12-06-17	agar vat number nahi hai to gst number nikal sak te hai aur kab nikala ja sakta hai	Please apply for fresh registration when the registration window opens
12-06-17	Supply of fish outside india is covered under GST or exempt??	Export does not attract tax. It will be zero rated.
12-06-17	Sir if we are collecting rent below 50/ lakhs can we go in the composite scheme?	Composite scheme is available to certain supplier of services only. Pls refer to section 10 of the CGST Act.
12-06-17	What is the procedure for export under bond	Export rules will be available shortly.
12-06-17	is assessee liable for registration if he makes interstate supply of service and turnover is below 20 lacs?	Yes. Please refer to Section 24 of the CGST Act
11-06-17	can I take credit of Excise duty paid by my supplier. Note: I have only paid Vat on it. But my supplier has paid Excise also.	If u have stock in hand and the invoice , u can take credit, read transition rules( 1)
10-06-17	if i am a resident of pune and go to delhi 4 business purpose & purchase goods 4m unregstrd dealer. am i liable for gst on rcm?	Yes
10-06-17	If my turnover is less than 50 lakhs n i opted for composition scheme. I m exmept assessee under GST??	You are not an exempt supplier. You will pay tax on the overall turnover. Pls refer to section 10 of the CGST Act.
10-06-17	What happens to those traders who r not registered for GST? Whose turnover less than required? Will they pay GST too?	There liability to pay is same as any B2C sale. They are not liable to collect and deposit.
10-06-17	how does a person whose has rec’d invoice but his goods are in transit claim input tax credit u/s 140(5)?	Please look at transition rules.Detailed process is provided. GST finalized rules and law are available at .tp://www.cbec.gov.in/htdocs-cbec/gst/index ….
10-06-17	Sir if GST paid on reverse charge mechanism(RMC), can we credit taken as input tax credit?	Yes. You can take credit of tax paid on reverse charge basis.
10-06-17	Whether it is mandatory to pay GST if an assessee registered under GST but his total turnover does not exceed 20 lakhs rupees?	Yes. A registered person is liable for GST.
10-06-17	if for registering a business verticals, will it be an issue if both the verticals have the same HSN codes?	No. Please refer to registration rules
10-06-17	how to get permission for practicing GST in Hyderabad?	If this is regarding the GST practitioner scheme. This will start shortly
10-06-17	i am still awaiting a response and when is the window getting opened for New GST registration?	The window will open shortly.
10-06-17	Is GST applicable on Delivery Charges charged by a seller of goods towards reimbursement of transportation cost from customer	Yes. Please refer to Section 15 of the CGST Act.
09-06-17	if so single incidence of supply of service in a year in one state req rgn in that state ?	Liability of registration is only in the State from which supply is to be made. Value of supply is more than 20 lacs.
09-06-17	Can we migrate business verticles as separate unit within same state as of now?	Seperate registration for seperate business verticals. Only one vertical will be migrated. Other would require fresh registration.
09-06-17	while digital sign the migration form facing error. Please help to reslove.	For Technology related queries please contact @askGSTech
08-06-17	Sir when can we register as ISD ?	The registration process will start shortly.
08-06-17	pls suggest how to add states not there in st2 where new buusiness operations started after migration	This will be a part of registration form.
08-06-17	Sir, Is it mandatory to take services of GST Suvidha Providers (GSPs) ?	No. There purposes is only for facilitation.
08-06-17	Do every importer of goods has to do self invoicing?	Yes. Please refer to transition rules.
08-06-17	whether stamp duty on property would be subsumed in GST.	No.
08-06-17	if a ca whose gross receipt is less then 20 lack and because of that he has not get himself registered under gst nd provide consultancy to a co without charging gst on his bill. Does company require paying gst on his bill on reverse charge ?	Yes. Since this is a supply from an unregistered person to a registered person
08-06-17	we have existing registration of ISD, since migration is not allowed of ISD therefore when can we do fresh GST reg. of ISD?	Yes
08-06-17	I am a manufacturer exporter of garments. Already enrolled for gst. Do I need to register for central excise separately.	You just have to get the GSTIN.
08-06-17	When will GST registration open for new business?	The registration will start shortly
07-06-17	WHAT ABOUT THE ITC ON CLOSING STOCK AS ON 30.06.2017	Please refer to transition rules
07-06-17	ex-factory sale from jharkhand factory to odisha registered buyer. Whether IGST applicable or CGST&SGST as per 10(1)(a) ofIGST?	POS would be Odisha and therefore IGST would be payable
07-06-17	whn freight paid by the co. to transporter & gst is paid by the co. @ 5 % on GTA RCM, credit of said gst available to co. Or not	Yes. Credit will be available on RCM
07-06-17	in case sales to unregistered dealers/consumer which invoice is issue	Invoice as per invoice rules
07-06-17	a trader having excisable invoice of 14% & VAT 20%,GST rate 18%,can he carry forward all input of 34% in GST or limit is there	Please refer to transition rules.
07-06-17	can we use 2 inv. book for 2 separate service	Maintenance of invoices will be as per invoice rules. The draft invoice rules may please be referred.
07-06-17	Dear sir….when registration for new users will start in GST?	The date for new registration will be provided shortly.
07-06-17	what is criteria to take ITC on capital goods and plz provide section ref alos	Please refer to Chapter V of the CGST Act.
07-06-17	I have 2 hotels in Karnataka. one is 5 star and another non-ac restaurant. Can I take 2 registrations as 2 “business verticals”	There is only one registration per State. The other hotel can be declared as an additional place of business.
07-06-17	we have 2 sez unit in same sez zone, do we need to take separate reg for each unit or single registration ?	One registration for all units. Pls refer to Rule 1(1) of Registration Rules.
07-06-17	how the credit be transferred in GST by service provider as the service tax return is filed in April 17 only	The balance credit as per return will be available under Section 140 of the CGST Act
07-06-17	can tax payable under RCM be adjusted against input credit available in the same month?	Yes
07-06-17	in case of composition scheme a grossary shop keeper dealing in tax free goods too can opt the same?	If the dealer / trader is dealing in 100% exempted goods he is not liable for registration.
07-06-17	PARTNERS REMUNERATION whether taxable in gst	Please refer to Section 7 of the CGST Act for scope of supply
07-06-17	Job work done from unregistered job worker. Wheather reverse charge apply.	Yes. Reverse charge would apply to the consideration to the job worker
07-06-17	what is a letter of authorization that is required to be uploaded in GST portal during migration.	Queries pertaining to IT and GSTN related matters, may be tweeted to @askGSTech
07-06-17	As Trader of Stationery goods what all input tax credits will be taken by me on Services like Mobile,Telephone ,Tickets and how	Input tax credit can be availed on most of the items except those not allowed under Section 17 of the CGST Act
07-06-17	unit a Private Limited company vide PAN AAFCG1328K, comm. tax dept issued the Pro.ID Director PAN-09ABCPG4564C1ZY, & Migrate with this ID	Queries pertaining to IT and GSTN related matters, may be tweeted to @askGSTech
07-06-17	whether credit of excise duty paid before appointed date can be taken in GST if the goods are received after appointed date	Yes. Please refer to Transition Rules
07-06-17	Please confirm if IGST input can be adjusted against output of IGST/CGST/SGST	Utilization of IGST is as per Section 49(5) of the CGST Act.
07-06-17	Sir on GSTN website we are not able to use EVC and Esign. We are CAs and have many migrations pending. Please help	Queries pertaining to IT and GSTN related matters, may be tweeted to @askGSTech
07-06-17	Digital Signatures are not working on GST site. No solution provided by GSTN since last 5 days. Unable to migrate.Please help	Queries pertaining to IT and GSTN related matters, may be tweeted to @askGSTech
06-06-17	Sir if non excise assesse purchases machine before 1jul and he commissions the machine after 1jul. Whether he can tk cr. Of GST	Please refer to time of supply of goods as per section 12 of the CGST Act.
06-06-17	Whether interest paid/ due to be paid on borrowing needs to be reported in any GST return?	Yes. Exempt supplies are also required to be reported at Table-8 of GSTR-1
06-06-17	Whether GST applies on Head office general admin expenses incurred outside India by Head office and allocated to Indian Branch?	GST is applicable on supply as defined in Section 7 of the CGST Act, 2017.
06-06-17	Whether GST applies on reimbursement of employee’s salary by one entity to another, in case of secondment of employee?	Depends on the secondement agreement as to what is the nature of relationship between the persons involved.
06-06-17	If exchange traded/ OTC derivatives, g-sec, commercial paper, Certificate of deposit trading need reporting in GST return?	Yes. All nil rated, exempted and non GST outward supplies are required to be reported at Table 8 of GSTR-1.
06-06-17	Whether GST registration no. of SEZ unit/ Developer would have a special identifier, which would help supplier to identify them?	There would be a separate registration number.
06-06-17	If GST applies on gift by Employer to employee above INR 50,000 when such gift forms part of salary of employee for Income tax.	Services by employee in the course of employment is not a supply. Hence salary for the same is not liable to GST.
06-06-17	In case of supplies to SEZ unit, whether Supplier has option to charge IGST to SEZ unit and not to claim IGST refund from Govt?	Yes
06-06-17	Under exemption list as approved by GST-C, they are exempt only so far as the consideration is represented by way of interest or discount	Whether GST applies on lending money by way of discounting of LC or discounting of Bill of Exchange or discounting of invoice?
06-06-17	When would allotment of UIN to embassies of foreign countries/ UN/ Specified international organisations start?	Fresh registration is expected to open shortly.
06-06-17	If discount earned on lending by a bank by way of discounting of LC/ Bill of exchange/ invoice, need reporting in GST return?	Yes. Exempted and Non-GST outward supplies are required to be reported at Table 8 of GSTR-1.
06-06-17	Service provided by Bank located in India to interest bearing deposit a/c holder located outside India attract IGST/CGST+SGST?	(1/2) PoS of cross-border Banking services u/s 13(8) of IGST Act is location of supplier of services. (2/2) Since LoS and PoS are same, it is intra-state supply liable to CGST+ SGST.
06-06-17	Whether Bill of Supply need to be issued for inter bank purchase/ sale of foreign currency?	Yes, required u/s 31(3)(c). Since it is an exempt supply of service.
06-06-17	Whether interest income received/due on Lending of money need to be reported in GST return?	Though it is an exempt supply, it gets covered under outward supply as defined u/s 2(83), therefore it has to reported in Table 8 of GSTR-1.
06-06-17	Whether reimbursement of business exp. by registered person to its employee (unregistered) attract GST under reverse charge?	No, services by an employee to employer in the course of employment are not treated as supply. Refer Schedule III, CGST Act, 2017.
06-06-17	Whether bank need to report interest paid/payable to time deposit holder in any GST return/ GST statement?	All outward supplies including exempted ones are required to be reported. Summary of such to be reported as required at Table 8 of GSTR-1
06-06-17	If purchase/sale/redemption of G-securities, T-Bills, Corporate bonds or interest receipt thereon to be reported in GST return?	Exempted and non GST outward supplies are required to be reported at Table 8 of GSTR-1
06-06-17	Whether GST is applicable on intermediary service provided by person located outside India to a person located in India?	PoS u/s 13(8), IGST Act is location of supplier of service, which is outside India in the instant case. Hence, non taxable.
06-06-17	If GST applicable on service provided by bank located outside India where service recepient is account holder located in India?	In such cases, PoS u/s 13(8), IGST Act is location of supplier of services which is outside India. Hence non taxable.
06-06-17	when I logged in gst portal for uploading documents some others name is coMing?	Queries pertaining to IT and GSTN related matters, may be tweeted to @askGSTech
06-06-17	Purchase of taxable Commodities from unregistered supplier.What is the scope for the recipient.	In case of supply from unregistered person to registered person. Reverse charge is applicable as per 9(4) of the CGST Act.
06-06-17	We are service provider to mobile operators in diff states establishment only in Rajasthan. how to charge GST	If you are making taxable supplies from Rajasthan only. You are required to take registration in Rajasthan only.
06-06-17	HI Gst, I am getting Validation error after submit, kindly help	Queries pertaining to IT and GSTN related matters, may be tweeted to @askGSTech
06-06-17	we also have offices in other states, when and how we can get GST registration of these branches situated in different states?	Under GST you have to take registration in every State you are supplying from. The new regulation process is likely to start shortly.
06-06-17	in interstate supply registration is compulsory in GST. Whether GST is also leviable even if turnover does not exceed 20 lacs.	Yes. Pls refer to section 25 of the CGST Act.
06-06-17	Can principle send goods to unregistered job work without payment of GST. can he received permission u/s 43A to send goods.	Yes, principal can send goods to unregistered person. Pls refer to section 143 of the CGST Act.

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Name: CA Akshay Jain

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