New FAQs on GST

Recent FAQs on GST: Replied by GOI

1. Do individual freelancers working for US client require GST Registration?

Yes, as it is a interstate supply, registration is compulsory under section 24(i) of CGST Act, 2017

2. Service provided, GST on which is to be paid by receiver under RCM in which column this amount to be reported in GSTR-3B?

You are not required to report them GST-3B, those supply will shown by receiver of the supply.  

3. After RCM paid, credit of RCM only can be utilized for RCM payment? Or in normal payment?

It can be utilized as normal input credit.

4. There is no provision in 3B for advance received. How to discharge the liability?

Please refer instruction no. 1 & 2 given in Form 3B.

5. Whether waybill is required for goods sent for repairing?

Not required, that can be sent with Delivery Challan, please refer section 55(c) of CGST Act, 2017

6. I want to change my business address  in GST registration. How do I do that?

Pls refer Rule no. 19(1) of CGST Rules, 2017. It can be done by submitting information in FORM GST REG-14 electronically.

7. I have filed application for registration but not opted for composition scheme in application. How can I avail now for FY 16-17?

Please refer Rule no. 3(3) of CGST Rules, 2017. It can be opted by giving intimation in FORM GST CMP-02, whenever this form will be available.

8. Dealing in only exempted goods, turnover 2 cr, do we need registration for RCM “GST included expenses and capital exp.”?

Yes, registration is required under section 24(3) of CGST Act.

9. GST rate on school fee/tuition fee?

Services provided by a educational institution to its student faculty  and staff attract Nil rate of GST.

10. Can we have one series of sequential numbers for invoice, debit note and credit notes?

Yes, as long as there is no duplication.

11. I have missed a purchase bill while filling GSTR-3B for the month of August. Please suggest what should I do?

It can be rectified in the next month’s return. Section 37(3) and 38(5) of CGST Act refers.  

12. I have paid 5% GST on reverse charge basis for receipt of GTA services. Can I claim credit for GST paid?

Such credit can be claimed in the same month and can be used to discharge the output tax liability of the same month.

13.Whether exporter of service is required to get registration under GST if turnover more than 20 lacs?

Suppliers making inter state supplies are required to have compulsory registration. Section 24 of CGST Act referes.

14. If a person receives rental income then is it mandatory to have GST No. ?

Residential rental income is exempted while income from commercial renting is subject to GST.

15. How to reverse ITC which was taken mistakenly in the month of July in GSTR- 3B.

It can be reversed in the return of the next month.

16.  What is the last date for filing TRAN-1? What is the last date for revising it?

The last date for filing TRAN-1 is 31.10.2017. Those who have already filed, can exercise a one-time option of revision till 31.10.2017.

17. Can GST be charged over and above MRP?

MRP is inclusive of all taxes. No amount of GST can be charged over and above MRP. Amount of GST, however, is required to be shown separately on tax invoice.

18. Does the GST law disallow a transporter to transport goods without obtaining the consignee’s GSTIN?

No such requirement under GST law.

19. Does a registered person need to show supplies made through e-commerce portals in his/ her GSTR-1 in Part 4-C or Part 4-A ?

Section 52 of the CGST Act, 2017 has not yet been notified. Till the section is notified, all supplies made through e-commerce portal need to be shown in Part 4-A of GSTR-1. These supplies also need to be shown Part 3.1 of GSTR-3B.

20. In certain cases, discounts are being offered but tax is charged on the total value without excluding the discount amount. Is this correct?

No, GST has to be charged on the actual price charged (i.e. discounted price), if the discount has been recorded in the invoice.

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