Q.I have purchase branch in erode, tamilnadu and sales
branch(h.o) in kolkata.how does the goods to be sent to kolkatta, and also
whether I have to treat as sales or stock transfer
A.Sales office and purchase office will be in same PAN? If
yes, it will be considered as branch transfer and you have to charge GST while
transferring goods to interstate branch located in kolkata. Valuation will be
open market price of the product. Please refer valuation rule issued by
department for valuation of Stock transfer. Extract of Valuation rules issued
by department. Value of supply of goods or services or both between distinct or
related persons, other than through an agent The value of the supply of goods
or services or both between distinct persons as specified in sub-section (4)
and (5) of section 25 or where the supplier and recipient are related, other
than where the supply is made through an agent, shall,- (a) be the open market
value of such supply; (b) if open market value is not available, be the value
of supply of goods or services of like kind and quality; (c) if value is not
determinable under clause (a) or (b), be the value as determined by application
of rule 4 or rule 5, in that order: Provided that where goods are intended for
further supply as such by the recipient, the value shall, at the option of the
supplier, be an amount equivalent to ninety percent of the price charged for
the supply of goods of like kind and quality by the recipient to his customer
not being a related person: Provided further that where the recipient is
eligible for full input tax credit, the value declared in the invoice shall be
deemed to be the open market value of goods or services.
Q.If my 1 branch with same registration number of GST does
the stock transfer to my branch which same registration within state which is
located within 2 to 5 kms. Then what should I generate? Like e way bill, invoice,
only delivery challan, or whole documents? Before 1st July as every stock transfer amount
will be more than 50 thousands for my Ltd Company in Gujarat.
A.Please refer the rule given in this regard. There is a
clear provision regarding your query so please go thru it and still you have
doubt, write us. Transportation of goods without issue of invoice: The
consigner may issue a delivery challan, serially numbered, in lieu of invoice
at the time of removal of goods for transportation, containing following
details: (i) date and number of the delivery challan, (ii) name, address and
GSTIN of the consigner, if registered, (iii) name, address and GSTIN or UIN of
the consignee, if registered, (iv) HSN code and description of goods, (v)
quantity (provisional, where the exact quantity being supplied is not known),
(vi) taxable value, (vii) tax rate and tax amount – central tax, State tax,
integrated tax, Union territory tax or cess, where the transportation is for
supply to the consignee, (viii) place of supply, in case of inter-State
movement, and (ix) signature. (2) The delivery challan shall be prepared in
triplicate, in case of supply of goods, in the following manner :– (a) the
original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy
being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being
marked as TRIPLICATE FOR CONSIGNER. (3) Where goods are being transported on a
delivery challan in lieu of invoice, the same shall be declared in FORM
[WAYBILL].
Q. If I transfer my stock from 1 to another branch with both
same registration number of GST and within same state, I will be applicable for
GST even if the brach distance is not more than 5 kms? or stock transfer can do
wthout any tax ? then what will the documents needed for without GST transfer
to file in future?
A.Stock transfer will be without GST if it is being transfer
in same GSTIN.
Q.If an exporter wants to export his goods, during carrying
of exported goods to dock yard or airport situated in same state whether way
bill has to be generated since GST is not applicable for exported goods, hoping
for ur valuable reply.
A. Yes for the movement of goods you need to fill e way bill
on portal than only movement is allowed. It is immaterial that the material is
going to be exported. e way bill is just to facilitate the movement and to
track each and every movement. Registered person and goods value is more than
50000 than you need to file way bill and it is required before starting
movement and does not make any difference if movement is within state or
outside state.
Q.I am registered person and goods supply to individual who
is not registered. So who and how e way bill generate?
A.registered person will file way bill. That means you have
to file it before sending.
Q.E Way bill is necessary also in case of intra state
branches.
A.Yes e way bill will be generated for intra state branch
transfer because as per e way rule any moment even for reason other than supply
is also required e way bill movement. Agar tax free item supply 50000 ke upar
karte hai to bhi E-way bill online bharana padega.
Q.If I charge some freight or part freight on GST Tax Invoice
then receiver take ITC on that, because as I hear No-ITC on GTA but in previous
our receiver take ITC on service tax.
A.Input of GTA service is allowed to the person paying tax on
reverse charge. Credit is not allowed to transporter.
Q. What is cess? kiya ye SGST OR CGST TO ADD KARKE LIYA GAYA
HAI TAXABLE BLUE SE AUTO CALCULATE HOGA.
A.Cess is not on all items. There are some specific goods on
which cess is to be paid. This is other than CGST and SGST,
such as petroleum, tobacco, liquor goods.
Q. Mera printing ka business hi mere confusion ye hi ki me
jab paper leta hu to 12% GST pay karta hu fir me job work karta hu to 5-18% GST
deta hu but jab mai sale karta hu to mera item printed book nil category me
aati hi to jo maine GST deya hi wo mujhy return milega ya os GST ko mujhy apni
cost may add karna hoga
A.Refund mil jayega.
Q.Mera dukan Hai jaha se Mei supply karta hu sath hi sath migrated
to GST from Vat. now what to do with closing stocks as on 30.07.2017
A. Sell those with GST and at month end take ITC of vat paid.
Q.Main bihar mein business karta hun digital magazine ka. UP
& Jharkhand mein bhi ek ek project ke liye kam karta hun. Total annual turn
over 3 lakh hai. Ab mujhe GST lena Hoga, agar lena hoga to sabhi return fill
Karna hoga.
A. Naye amendment se apko registration ko
jaruri nahi.
Q.How we will return file gstr1 while our products are tax
free and we supply these to out of state and within state.
A. If you are not supplying any taxable item then you are not
required to registration and not to file return. If you have registration then
give tax rate wise + state wise details if supplying only to End user,
otherwise invoice wise details.
Q.In B2B Scheme how come we will know if they have taken
compostion scheme or not?
A.You need to ask them
Q.Can you please tell me what is csc?
A.Common service center.
Q.What about travels business in GST give details.
A.Contract work of companies’ transportation of personnel manpower,
agar 20 lakh se upar
receipt h to you have to register yourself.
Q.GST me composition scheme ke leye kon sa form or kab tak
yani iske last date kya he composition scheme me apply ke.
A. Last date koi nahi h ... bas
registration karte waqt ek option aayega composition ka vo select kar lena
Q.Jise koi Party 0 % ka saman sale purchase karte he or inka
turn over 20 lakh se jayada he to kya ishe bhi regest lena padega or yeh sirf
ekh he state me yani jese state me party reg he
A. Nahi agar aap sirf 0% vaala product sale kar rahe to koi
registartion nahi lena.
Q3. I am an existing
taxpayer and wish to enroll in GST. For enrolment under GST, I want to create a
new username and password. However, I have not received the one-timepassword
(OTP) on my registered mobile number. The problem continued even after I
clicked the "RESEND OTP" button on the GST Common Portal.
A: Your mobile number may be
registered for Do Not Disturb (DND) services, due to which the OTP cannot not
be delivered. You are advised to de-activate DND services from your mobile
network. Once de-registered, you must redo the entire process of registration
on the GST Common Portal. If the problem persists, please contact the GST
Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further
investigation.
Q4. I am an existing
taxpayer and wish to enroll in GST. For enrolment under GST, I wanted to create
a new username and password. However, I have not received the onetime- password
(OTP) on my registered email. The problem continued even after I clicked the
"RESEND OTP" button on the GST Common Portal.
A: The one-time-password
(OTP) may have been delivered to the spam folder of your registered email ID.
Please check the spam folder of your email account. If you find the OTP in the
spam folder, please change the spam-filter policy settings of your email
account to allow legitimate emails sent by GSTN. This will ensure that a future
OTP sent by GSTN is not marked or filtered as spam. If you do not find the OTP
in the spam folder, please contact the GST Helpdesk at helpdesk@gst.gov.in or
call at 01244688999 for further investigation. When you send your service
request over email or phone, a support ticket is registered with GST Helpdesk
and the issue is forwarded to the appropriate technical team for analysis and
resolution.
Q5. I am an existing
taxpayer and wish to enroll in GST. While submitting GST FORM-20 with DSC, I
received the error message: "DSC is not registered with authorised
signatory".
A: Please contact the GST
Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further
investigation. When you send your service request over email or phone, a
support ticket is registered with GST Helpdesk and the issue is forwarded to
the appropriate technical team for analysis and resolution.
Q6. I am an existing
taxpayer and wish to enroll in GST. I have submitted the Enrolment Application
i.e., GST FORM-20 on the GST Common Portal. However, I have not received the
Application Reference Number (ARN) through email with all details.
A: Please contact the GST
Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further
investigation. When you send your service request over email or phone, a
support ticket is registered with GST Helpdesk and the issue is forwarded to
the appropriate technical team for analysis and resolution.
Q7. I am an existing
taxpayer and wish to enroll in GST. On submitting the Enrolment Application
i.e., GST FORM-20 on the GST Common Portal, I received the message: “Submitted
& Pending for verification".
A: Please contact the GST
Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further
investigation. When you send your service request over email or phone, a
support ticket is registered with GST Helpdesk and the issue is forwarded to
the appropriate technical team for analysis and resolution.
Q8. I am an existing
taxpayer and wish to enroll in GST. On the GST Common Portal, while filing GST
FORM-20, the desired RANGE CODE is not appearing in the drop-down list.
A: Please contact the GST
Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further
investigation. When you send your service request over email or phone, a
support ticket is registered with GST Helpdesk and the issue is forwarded to
the appropriate technical team for analysis and resolution.
