A ages ago, Central Board of Customs and Community (CBEC) started a new Twitter handle (@askGST_GoI) to acknowledgment industry queries accompanying to GST. A few canicule ago, CBEC scrutinized all the tweets accustomed on the new handle and developed them into 100 FAQs (frequently asked questions).
These questions awning assorted aspects of GST such as registration, refund, supply, cess, ascribe tax credit, agreement scheme, transition, invoice, exports and accompaniment GST.
However, CBEC cautions that the tweets accustomed or the replies quoted in these FAQs are alone for educational and advice purposes and do not authority any acknowledged validity.
Below are those 100 queries:
1. Does accumulated about-face accommodate bulk of entering food accustomed on which RCM is payable?Refer Breadth 2(6) of CGST Act. Accumulated about-face does not accommodate bulk of entering food on which tax is payable on about-face allegation basis.
2. What if the banker migrated with amiss PAN as the cachet of close was afflicted from cartel to partnership?New allotment would be appropriate as affiliation close would accept new PAN.
3. A taxable person’s business is in abounding states. All food are beneath Rs 10 lakh. He makes an Inter Accompaniment accumulation from one state. Is he accountable for registration?He is accountable to annals if the accumulated about-face (all India) is added than 20 lacs or if he is affianced in inter-State supplies.
4. Can we use conditional GSTIN or do we get new GSTIN? Can we alpha application conditional GSTIN till new one is issued? Conditional GSTIN (PID) should be adapted into final GSTIN aural 90 days.Yes, conditional GSTIN can be acclimated till final GSTIN is issued. PID & final GSTIN would be same.
5. Whether banker of country liquor is appropriate to drift to GST from VAT as liquor is out of GST law?If the actuality is complex in 100% accumulation of appurtenances which are not accountable for GST, again no allotment is required.
6. Not accountable to tax as mentioned u/s 23 of CGST agency nil rated accumulation or abated bulk of supply?Not accountable to tax agency food which is not leviable to tax beneath the CGST/SGST/IGST Act. Please accredit to ogue beneath Breadth 2(78) of the CGST Act.
7. Whether civilian architect accomplishing projects in assorted states requires abstracted allotment for all states or a distinct allotment at accompaniment of arch appointment will suffice?A supplier of account will accept to annals at the breadth from breadth he is bartering services.
8. Whether accumulated about-face includes about-face of food on which tax is payable by the almsman beneath about-face charge?Outward food on which tax is paid on about-face allegation base by the almsman will be included in the accumulated about-face of the supplier.
9. If there are two SEZ units aural aforementioned state, whether two registrations are appropriate to be obtained?SEZs beneath aforementioned PAN in a accompaniment crave one registration. Please see accident to aphorism 8(1) of CGST Rules.
10. Is an apostle accouterment artery accumulation accountable beneath About-face Allegation accountable for registration?Exemption from allotment has been provided to such suppliers who are authoritative alone those food on which almsman is accountable to acquittal GST beneath RCM.
11. Back is allotment in added accompaniment required? Will giving account from Nasik to added accompaniment crave allotment in added state?If casework are actuality provided from Nasik again allotment is appropriate to be taken alone in Maharashtra and IGST to be paid on inter-state supplies.
12. I accept migrated beneath GST but appetite to annals as ISD. Whether I can administer now & what is the procedure?A abstracted & new allotment is appropriate for ISD. New registrations are actuality opened from 0800 hrs. on 25.06.2017.
13. I accept enrolled in GST but I forgot to access SAC codes. What should I do?The cachet is migrated. The aforementioned can be abounding while filing FORM REG-26 for converting conditional ID to final registration.
14. I accept ST cardinal on alone name and accept migrated to GST. I ambition to alteration this on my cartel firm.This about-face may be done while bushing FORM REG-26 for converting conditional ID to final registration.
15. Please acquaint if rental assets up to 20 lacs attracts GST or attracts any added charge?GST is leviable alone if accumulated about-face is added than 20 lacs. (Rs. 10 lacs in 11 appropriate class States). For accretion accumulated food about-face of all food fabricated by you would be added.
16. If addition trades alone 0% GST items (grains, pulses) again is it all-important to annals for GST, if the about-face exceeds Rs 20 lakh?A actuality ambidextrous with 100% exempted accumulation is not accountable to annals irrespective of turnover.
17. Is it actual that actuality ambidextrous alone in NIL rated or absolved goods/ casework accountable to annals if about-face > Rs 20/10 lakh?There is no accountability of allotment if the actuality is ambidextrous with 100% absolved supplies.
18. If I annals voluntarily admitting about-face is beneath than Rs 20 lakh, am I appropriate to pay tax from 1st accumulation I accomplish column registration?Yes, you would be advised as a accustomed taxable person.
19. Whether a abstracted GSTIN would be allotted to a registered actuality for deducting TDS (he has PAN and TAN as well)?Separate allotment as tax deductor is required.
20. Is abstracted allotment appropriate for trading and accomplishment by aforementioned article in one state?There will be alone one allotment per Accompaniment for all activities.
21. I am registered in TN and accepting the account from unregistered banker of AP, should I booty allotment in AP to acquittal GST beneath RCM?Any actuality who makes accomplish artery taxable accumulation is appropriate to booty registration. Accordingly in this case AP banker shall booty allotment and pay tax.
22. Is there any abstraction of breadth based absolution beneath GST?There will be no breadth based exemptions in GST.
23. If a aggregation in Maharashtra holds alone one accident in Delhi, will they accept to annals in Delhi? Will advantageous IGST from Maharashtra suffice?Only if you accommodate any accumulation from Delhi you allegation to booty allotment in Delhi. Else, allotment at Mumbai is acceptable (and pay IGST on food fabricated from Mumbai to Delhi)
24. How connected can I delay to annals in GST?An unregistered actuality has 30 canicule to complete its allotment formalities from its date of accountability to access registration.
25. What If I am not accountable to annals beneath GST but I was registered beneath Account tax?You can administer for abandoning of Conditional ID on or afore 31st July 2017.
26. Will about-face of agents will be added to that of the arch for registration?No.
27. If I am not an absolute aborigine and ambition to anew annals beneath GST, back can I do so?You would be able to administer for new allotment at the GST Portal gst.gov.in from 0800 hrs. on 25th June 2017.
28. I accept a awaiting consign acquittance in Account Tax. What will happen?Refunds beneath beforehand laws will be accustomed beneath the corresponding laws only.
29. As an exporter, how do I ensure that my alive basic is not blocked as refunds?Appropriate accoutrement accept been fabricated in the law by accouterment for admission of 90% acquittance on conditional base aural 7 canicule from filing of registration.
30. What will be the appulse of GST on coal? Will the apple-pie action Assessment on atramentous go or will it stay?Clean Environmental Assessment on atramentous will be replaced by GST Advantage Cess.
31. Suppose I am in agreement arrangement in GST. If I acquirement appurtenances from unregistered person, again GST will be paid to Government by me or not?Yes, you will be accountable to pay tax on about-face allegation base for food from unregistered person.
32. What duties will be levied on acceptation of goods?Customs assignment and assessment as applicative IGST GST advantage cess. IGST and GST advantage assessment shall be paid afterwards abacus all community assignment and community assessment to the bulk of imports.
33. Present Procedures accept Account Tax on Nepal, But no Appurtenances Tax on Nepal. But, With GST, what tax will apply?The consign action for Nepal would be aforementioned as that to added countries.
34. Are there exemptions for SEZ? How will a SEZ transaction appear in GST regime?Supplies to SEZs are zero-rated food as authentic in Breadth 16 of IGST Act.
35. How would the auction and acquirement of appurtenances to and from SEZ will be treated? Will it be export/input?Supply to SEZs is aught rated food and food by SEZs are advised as imports.
36. Please yze cachet of all-embracing consign bales beneath GST as the aforementioned was absolved beneath POPS rules. It is aught rated in best countries.POS for carriage of appurtenances determinable in agreement of sec 12(8) or camp 13(8) of IGST Act, 2017, depending aloft breadth of account provider/service receiver. Exports are advised as aught rated supplies.
37. Back appurtenances are actuality alien from SEZ who will pay IGST?Such accumulation is advised as acceptation and present action of acquittal of assignment continues with the aberration that IGST is levied in abode of CVD.
38. Who will pay IGST back appurtenances are acquired from SEZ? Today importer is advantageous both BCD and CVD.Such accumulation is advised as acceptation and present action of acquittal continues with the aberration that IGST is levied in abode of CVD.
Input Tax Credit
39. Is SGST of Rajasthan answerable by supplier on acquirement from Rajasthan can be beforehand for acquittal of SGST in Madhya Pradesh?SGST of one Accompaniment cannot be activated for absolution of achievement tax accountability of addition State.
40. How one can use SGST acclaim for the acquittal of IGST on addition state?SGST acclaim can be acclimated for acquittal of IGST accountability beneath the aforementioned GSTIN only.
41. Can one accompaniment CGST be acclimated to pay addition accompaniment CGST?The CGST and SGST Acclaim for a accompaniment can be activated for acquittal of their corresponding CGST/SGST liabilities aural that Accompaniment for the aforementioned GSTIN only.
42. In case of account supplied, should the acclaim be accustomed to the accompaniment breadth it is billed or the accompaniment it is rendered?Tax will be calm in the accompaniment from which the accumulation is made. The supplier will aggregate IGST and the almsman will booty IGST credit.
43. Aggregation is affianced in accomplishment of adhesive & power. Which aphorism to be referred for changeabout of acclaim accompanying to ability business?Detailed rules for changeabout of ITC back the supplier is accouterment exempted and non-exempted food accept been provided in ITC Rules.
44. How will the credit/debit agenda from unregistered supplier be appear to GSTN and ITC claimed in the same?Like invoice, credit/debit addendum on account of unregistered actuality will be accustomed by registered actuality only. Further, GSTR2 provides for advertisement of aforementioned by the recipient.
45. A boutique sells taxable & absolved articles to the aforementioned actuality (B2C), is it appropriate to affair tax antithesis and bill of accumulation separately?In such a case the actuality can affair one tax antithesis for the taxable antithesis and additionally acknowledge exempted accumulation in the aforementioned invoice.
46. Do registered dealers accept to almanac Aadhaar/PAN while affairs appurtenances to unregistered dealers?There is no affirmation to booty Aadhaar/PAN capacity of the chump beneath the GST Act.
47. All costs like freight/transport/packing which are answerable in Sales Antithesis are taxable in GST? How to allegation in bill?All costs will accept to be included in the bulk and antithesis needs to be issued accordingly. Please accredit to Breadth 15 of CGST Act and Antithesis Rules.
48. Can we move architecture actual to builders on commitment challan and affair tax antithesis column achievement of activity?If the appurtenances are meant to be supplied in the beforehand of architecture an antithesis is necessary. If the appurtenances are accoutrement which are to be acclimated for architecture again commitment challan should be issued.
49. How to amusement afterward transaction in GST (i) Delivered accumulation shortages in Transit. (ii) Chump gets beneath abundance and pays less.The supplier may affair acclaim agenda to the barter and acclimatize his liability.
50. Should we affair Cocky Antithesis for GST accountability acquittal on RCM or GST can be acquittal through costs booking voucher?For RCM liabilities tax antithesis has to be issued on self.
51. What would be done on tax paid on beforehand cancellation if beforehand has to be refunded in any circumstance?Advance refunded can be adapted in return.
52. Do registered dealers accept to upload auction capacity of unregistered dealers additionally in GST?Generally not. But appropriate in case of inter-State food accepting antithesis bulk of added than Rs 2.50 Lakhs.
53. How to absorb two food in acknowledgment for Pharma with aforementioned HSN cipher of four digits but accepting altered tax rates?Returns accommodate for capacity bulk astute details.
54. Should we acquittal GST accountability for all about-face allegation accepting baby amounts of Transaction or any bulk absolute is there?It has been absitively that Rs. 5000/- per day absolution will be accustomed in account of food accustomed from unregistered person. For food aloft this amount, a account circumscribed bill can be raised.
55. What is ysis of promotional account accustomed chargeless to end consumers by FMCG companies?Tax will be answerable alone on the absolute application answerable for such supply.
56. How to accede with 9(4) of CGST Act if POS is in addition Accompaniment of the unregistered supplier?Any actuality authoritative inter-state accumulation has to compulsorily access allotment and accordingly in such cases, breadth 9(4) will not appear into play.
57. Beneath accumulation from unregistered banker the client accept to pay GST on RCM basis. So whether allowance paid to intern will additionally appear beneath RCM?Stipend paid to interns will be employer-employee transactions. Hence, not accountable for GST.
58. Salary by affiliation close to Partners as per Assets Tax Act accountable to GST?Salary will not be accountable for GST.
59. Sec 9(4) of CGST Act 2017. Do I allegation to pay beneath RCM if I acquirement anchored account Rs.100 from an unregistered jotter shop?It has been absitively that Rs. 5000/- per day absolution will be accustomed in account of food accustomed from unregistered person.
60. What is the ysis of promotional account accustomed chargeless to end consumers by FMCG companies? If taxable, whether ITC is allowed?Tax is payable on application accustomed for the supply.
61. Whether GST will be leviable in case of returnable packing actual like drums supplied with accomplished goods?GST will be levied on the bulk answerable for the accumulation only.
62. How will auctioning of atom be advised in GST?If the auctioning is in the beforehand or advocacy of business purposes, it will be advised as a supply.
63. I am from MP and accouterment account to a chump in Maharashtra. I outsource the assignment to a account provider in Maharashtra, what tax i allegation to charge?Generally these will be two food breadth the supplier from MP will allegation IGST from the almsman in Maharashtra. Whereas, the account provider in Maharashtra will allegation IGST from the almsman in MP.
64. If abode of client is Punjab and abode of accumulation is aforementioned accompaniment of supplier (Rajasthan), again IGST will administer or CGST/SGST?If the abode of accumulation and the breadth of the supplier are in the aforementioned Accompaniment again it will be intra-State accumulation and CGST / SGST will be applicable.
65. Why is bifurcation of banknote drop as CGST-SGST-IGST required? Is banknote captivated adjoin a GSTIN, to be adapted via acknowledgment u/s 39?Three levies are beneath three altered statutes and are appropriate to be alone accounted for.
66. What is the aberration in amid ‘Nil rated’, ‘taxable at 0%’ and exempted appurtenances and services?Especially in affiliation with ITC Absolved accumulation includes Nil rated (taxable at 0%) and non-Taxable food and no ITC is accessible for such supplies.
67. Will able tax be aished in Maharashtra afterwards introducing of GST?Professional tax is not a tax on accumulation of appurtenances or casework but on actuality in a profession. Able tax not subsumed in GST.
68. Employer provides bus service, meal coupon, blast at residence, gives agent for official and claimed use, compatible and shoes, any GST?Where the bulk of such food is in the attributes of gifts, no GST will administer till bulk of such ability exceeds Rs. 50000/-in a banking year.
69. The ogue of blended accumulation and the description of aforementioned beneath Breadth 8 differ. Please explain consequences.Section 2(30) defines what will be advised as a blended supply. Whereas, Breadth 8 provides that in case of a blended supply, the ysis for tax bulk etc. will be that of arch supply.
70. Whether slump auction will allure GST? If yes, again beneath which Section?It will accept the aforementioned ysis as accustomed supply.
71. Salary by Affiliation close to Partners as per Assets Tax Act accountable to GST? Partners are not advisers of the firm.Salary will not be leviable of GST.
72. How do I account alteration credit?Transition acclaim can be availed by filing the corresponding forms beneath Alteration rules upto 30.09.2017.
73. Please accommodate the accuracy on breadth based absolution 50/2003 in UK & HP.Area based exemptions will not be connected beneath GST. It will be operated through the avenue of agreement as prescribed.
74. We bogus excisable goods. But assemblage availed the barring allowances 50/2003. What about my dealers stock?The banker will get accounted acclaim @ 40%/60% of the CGST paid on accumulation of such appurtenances in GST. If the appurtenances are branded and greater than Rs. 25,000, abounding acclaim application CTD can be availed.
75. A banker buys from architect not registered in customs as his about-face is beneath 1.5cr. Again in such case can banker booty ITC on b up to 40%? Yes accounted acclaim will be accessible accountable to achievement of added altitude as prescribed.
76. I am a trader. I accept customs paid acquirement invoice. Whether I can affirmation acclaim of abounding customs assignment on closing b of 1st July 2017?Full alteration acclaim of such assignment will be accessible on b in duke in account of which you accept assignment advantageous customs certificate accountable to altitude beneath Breadth 140(3) of the CGST Act.
77. If a banker purchases anon from architect & has abstracts assuming excise, will he get abounding customs acclaim or 40% of CGST?Full alteration acclaim of such assignment will be accessible on b in duke in account of which you accept assignment advantageous customs certificate accountable to altitude beneath Breadth 140(3) of the CGST Act.
78. If a fsd purchases anon from architect and has bulk cum customs assignment and customs assignment is not alone apparent will he get abounding credit?Full alteration acclaim of such assignment will be accessible on b in duke in account of which you accept assignment advantageous customs certificate accountable to altitude beneath Breadth 140(3) of the CGST Act.
79. Is the abounding customs acclaim additionally accessible to traders who acquirement anon from manufacturers and customs is alone apparent in invoice?Full alteration acclaim of such assignment will be accessible on b in duke in account of which you accept assignment advantageous customs certificate accountable to altitude beneath Breadth 140(3) of the CGST Act.
80. In June 17 Vat acknowledgment no bulk agitated advanced & captivated b of Rs. 50 lakhs. Again can we booty acclaim of that b or not?The supplier would be acceptable to backpack advanced the closing antithesis of ITC from VAT acknowledgment for June 17.
81. What will be the appulse of closing b which has been already paid vat on 1st July?The supplier would be acceptable to backpack advanced ITC on such b from VAT acknowledgment for June 17.
82. If in Vat acknowledgment acquittance claimed in June 17 & no antithesis acclaim in GST. Again what’s the position of acquiescence of Form C?Refund claimed beneath absolute law will be handled as per the accoutrement of the absolute law. Form C to be submitted in agreement of accouterment of Aphorism 1(1) of Alteration Rules.
83. Some account was provided on 28.06.2017 but Antithesis will be aloft on 05.07.2017. Whether we accept to allegation Account Tax or GST?If Point of Tax arises afterwards appointed date, again GST will be accountable on such supply.
84. Would we be acceptable for acclaim on Basic Appurtenances in alteration and accustomed column GST?No accouterment for such acclaim is there in GST law.
85. What about VAT antithesis awaiting on alteration date?Balance VAT acclaim in the acknowledgment will be transferred to new conditional ID as SGST Credit.
86. What about accounted consign adjoin Form H?Form H will not be there in GST.
87. Who will buck tax aberration on closing stocks as on 30th June 2017? Whether the manufacturer/dealer or government?Closing ITC in VAT acknowledgment will be accustomed to be backpack advanced in GST.
88. How will we get ascribe acclaim on b in duke for additional genitalia billed from added state, excise, CST and access tax paid?For all inputs with assignment advantageous abstracts accessible corresponding CGST/SGST acclaim will be available. But acclaim of CST will not be available.
89. A banker buys from architect not registered in customs as his about-face is beneath 1.5 crore. again in such case can traders booty ITC on b up to 40%?Deemed Acclaim will be accessible on b in duke provided the altitude of breadth 140(3) apprehend with Aphorism 1(4) of Alteration Rules are satisfied.
90. Whether we will be acceptable for acclaim of assignment paid on Basic Appurtenances in alteration and accustomed column GST?No such accouterment in GST.
91. Can ITC of Swach Bharat Assessment or Krishi Kalyan Assessment be agitated advanced beneath GST?No
92. Will Apple-pie Action CESS on alien Atramentous @ Rs. 400 PMT abide to be applicative in GST?No. Apple-pie Action Assessment is actuality repealed. Coal, however, will be accountable to advantage assessment @ Rs 400/- per tonne.
93. Whether closing antithesis of edu assessment and accessory college apprenticeship assessment above-mentioned to 1st Mar 2015 can be agitated advanced in GST?No, it will not be agitated advanced in GST as it is not covered by ogue of “eligible duties and taxes” beneath Breadth 140 of the CGST Act.
94. Can you yze for 40% account on closing b does 1 year absolute administer or not?Deemed acclaim will be accessible for all b acquired aural a 1 year period.
95. Till what time is alteration acclaim available? Breadth do I allegation to acknowledge my ascribe stock?The window to acknowledge alteration acclaim forms is three months from the appointed day. Please accredit to alteration rules for added details.
96. Will there be GST in A&N Islands as ahead there was no VAT?Yes. For food aural A&N, CGST additional UTGST would be leviable.
97. Whether IGST would be levied alert on aerial seas sales? First on aerial seas sales and additional on custom clearance. IGST paid on 1 accessible as ITC?IGST shall be levied alone already on imports.
98. Will Krishi Mandi Fee (imposed in U.P.) be waived off in GST?GST does not affair such fee so GST does not affect it.
99. Is E-Way Bill applicative from 1st July 2017?The present arrangement for E-way Bill in states to continue, till the E-Way Bill procedures are finalized.
100. Is there a dusk article for Anti-Profiteering law?Yes, the dusk article for Antiprofiteering Authority is of two years.
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