GST – Q AND A

Q. Is RCM applicable on service availed from unregistered Goods Transport Agency?

A. Yes

Q. What is meaning of TBU in GST site?

A. To Be Updated

Q. Is GST input available on payment made to tour operator for flight booking?

A. Yes

Q. Supplier have submitted invoices, but have not filed GSTR1.  I am not able to take any action on the respective in GSTR2. What to do?

A. You can add those invoices.

Q. In case of a exempted co but migrated due to old service tax regime will its B2C exempted invoices be shown in GSTR1?

A. Yes consolidated details.

Q. Nil rated goods purchased from reg. dealer. He is not upload invoice in GSTR1. What should i do?.

A. Because no need to upload exempted invoice details,  as no ITC.

Q. Can ITC be claimed in business for car battery changed from registered dealer under company's Director name?

A. No

Q. When the credit ledger will be credit if tax paid under RCM in the month in which it paid or next month?

A. Same month

Q. I wrongly claimed ITC in 3b for the Sept,  how to rectify it?

A. As 3B is not editable, Can be rectified in GSTR2 for same month

Q. Balance can be adjusted to payoff SGST liabilities. Only CGST cannot be adjusted against SGST and vice-a-versa?

A. Only credit balance adjustable, cash balance can't be adjusted

Q. Can GST input be taken of restaurant bill while food was taken with business associates?

A. ITC not allowed.

Q. GST in RCM still applicable on GTA after13th Oct.?

A. Yes

Q. How we enter HSN code of those supply who gave us invoice without mentioned HSN Code due to his turnover less than 1. 5 crore?

A. Return can be submitted without showing HSN Code summary but it is compulsory.

Q. Do we have to show all expenses in GSTR2 for which voucher is prepared?

A. All inward supply.

Q. Supply made to SEZ without tax - Tax invoice should be issued? Or bill of supply?

A. Tax invoice

Q. For GSTR3b "Download Filed Return" button is not working. Is it my problem or same for all?

A. For all

Q. A registered person in Tamilnadu incurred hotel expenses on his business trip in Mumbai. Are we eligible for ITC of CGST?

A. No

Q. IGST paid instead of SGST. Can it be adjusted against SGST? There is no IGST liability.

A. No you can't adjust. Have to pay again IGST can be claimed as refund.

Q. What is maximum late fee in GST?

A.10000 for return (CGST 5000 + SGST 5000).

Q. If daily expenses (inward supply not for resale) is less than 5000 than do we have to show it in GSTR2 and 3B under exempt or non GST?

A. Show under Exempt.

Q. If i purchased printer can i avail ITC?

A. Yes you can avail.

Q. Renewed tally license online. Can I avail it's ITC?

A. Yes if invoice contain your GST number.

Q. In July we paid 18000 as reverse charges, in which form can I Claim it? It's not showing up in my ITC.

A. You can claim it in 3B/ GSTR2 return for same month.

Q. If I submit return now and filed tomorrow after payoff, then penalty will be levied?

A.Yes 200/- per day.

A. Download filed return button would be enabled once the taxpayers files the return(2).

A. Person providing any exempt service may also opt composition scheme. Value of such service will also not be included in aggregate turnover limit.

A. Plastic Kitchenware should be at equal GST rate as on Steel, Woods, Porcelain or China Kitchenware.

A. Single invoice-cum-bill of supply may be issued where registered person supplies taxable and exempted goods/services to unregistered person.

A. RCM will not be deferred for GTA expenses, lawyer services.

A. Reverse charge in case of purchases from unregistered. Dealer will be deferred till 31.3.18. Date of applicability will depend upon notification.

A. ITC on supplies used in construction of immovable property not allowed to the extend capitalised.

A. ITC of car repair expenses and car insurance premium is available if used for business purpose.

Q. How to claim ITC of Reverse Charge under section 9(3) paid by the dealer as in GSTR 2A is showing Nil amount of CGST and SGST

A. As tax is payable by recipient he has to declare in Table 4 of GSTR-2.

Q. My supplier has not given details of invoices having exempted products do I have to add these invoices manually or should I exclude them?

A. No need to add these invoices. Put the consolidated details in Exempted Supply tab.

Q. What will be the late fee if GSTR 1 filed after 31st Oct?

A.100 Rs per day - refer section 47 CGST act and same Rs 100/- per day for SGST. It means 200/- per day and maximum 10000.

Q.Are you able to see your purchase invoices in GSTR2? GSTR2A data is not populating in GSTR2?

A.In some cases GSTR2A data is not populating in GSTR2. To do so Click on "Generate GSTR2 Summary".

Q.We have late filed 3b, we have enough balance of cash ledger, can we adjust interest and late fee against available cash balance?

A. Not adjustable. You have to pay by cash fee & Interest.

Q. Will it auto calculate the 'late tax' or we have to calculate and put in the return?

A. we have to calculate late tax i.e. interest.  Late fee will auto calculate.

Q. Can I let the wrong GSTR3B be as it is, file the correct 3Bs for other months and correct the mistakes of wrong 3B in GSTR 1, 2 and 3?

A. Yes you can do so

Q. I have paid RCM on rent for Aug and shown it in 1st box of GSTR-3B as liability but forgot to shown as input in 3rd box ITC available, can I add to September ITC available?

A. Claim in GSTR2 for Aug month.

Q. What if, if we paid late tax for the month of August?

A. Interest to be charged.

Q. I can see vendor invoices in 2A. But can't see in GSTR2? How to transfer them in GSTR 2?

A. Click on " Generate invoice summary"

Q. Purchased a laptop Rs 30000 as fixed assets can I claim input in a 1 year or in 5 yr. Can I show depreciation without input claim?

A. Can be claimed at once. Don't charge depreciation on tax component to avail ITC

Q. I distributed Diwali gifts to our business clients. I have tax invoice bill in my company name. Can I avail ITC?

A. ITC on gifts is blocked u/s 17(5) of CGST.

Q. I have entered some cancel bills in my GSTR-1 of July, how can I rectify that? Otherwise tax liability will raise in GSTR-3?

A. Ask your recipient to reject these invoices.

Q. If counter party submit status is no, then do i have to add supplier invoice again?

A. Yes you can do so to avail ITC in same month

Q. How much value of stamp papers are required for consent letter to be uploaded while making registration??

A. It can be Rs.10 or more

Q. GST on rent under RCM is also suspended till 31st March 18?

A. Yes

Q. Input credit on Hotel stay in another state is allowed?

A. No

Q. In what name the invoice will be issued in case of freight paid on RCM ?

A. Name of supplier.

Q. In which form we have to show transaction of RCM paid towards GTA, GSTR1 or GSTR2

A. GSTR 2 

Q. HSN summary is mandatory to upload turnover is more than 1.5C in previous year or current year?

A. Previous year.

Q. Can we provide only B2B Invoices HSN Summary in GSTR 2

A. All inward supply details 

Q. For the month of October November December tax amount if payable, is to be paid monthly or

quarterly with return?

A. Notification awaited.

Q. What is appointed day???

A. 1st July 2017 for GST.

GST Payment Related Grievances

1. For which issues can I raise a grievance?

Please do not raise a grievance under the following conditions:

2. Who can report grievances? Do I need to be a registered user of GST Portal for filing grievances?  

Any registered taxpayer and any user who has been assigned Temporary ID can raise grievance for Payment related issues.

3. Who addresses the submitted grievances?

All grievances related to Payments are handled by the GST Portal. Based on the CPIN and Bank name entered by Taxpayer in the Grievance Form, an on demand call will be sent to the concerned bank. Based on the response from the bank, the Electronic Cash Ledger will be updated with appropriate comments and the grievance will be closed.

If no response is received from the concerned bank or incorrect response is received from the bank, the Grievance ticket will be closed with appropriate remarks explaining the error occurred; e.g. “No details received from your bank for CPIN. Please contact the bank to resolve this. You can also contact the ombudsmen of the concerned bank if the bank is not responding.”.

The remarks will be sent to you on the registered email address and SMS of the authorized signatory. In case of taxpayers who have been filed grievance in pre-login mode, the remarks will be sent on the e-mail message and mobile phone number mentioned in the grievance form.

4. While making GST payment, money has got deducted from my bank account but it is not reflecting in the Electronic Cash Ledger, neither I have received the CIN. How soon should I report my grievance in such a situation? For grievances related to Payments or Electronic Cash Ledger and situations where money got deducted from the bank account but not reflecting in the Electronic Cash Ledger, or CIN not received, etc., users are advised to wait for 24 hours from the time of making the payment. Most cases get resolved automatically within 24 hours. If your payment has failed, the deducted money may either get rolled-back into your bank account, or it may get processed to generate a CIN and thereafter it will be reflected in your Electronic Cash Ledger. If the situation doesn’t automatically resolve in 24 hours, then you may go ahead and submit a grievance for your case on the GST Portal.

5. Is there a way I can monitor the progress / status of my grievance after filing?

Users can check the progress / status of their grievances from within the GST Portal itself using “Enquire Status” service under Grievance Menu. All grievances will show one of the following statuses, depending on their resolution path and check point:

·         Submitted: On submission of grievance.

·         Resolved: Once the grievance gets resolved.

Whenever there is an update on the grievance ticket, Taxpayer / Applicant will receive updates by SMS and e-mail message.

6. Can I submit grievance in pre-login mode?

The grievance can be submitted in both pre-login and post login.

7. Can I see status of grievance in pre-login mode?

Yes

8. How can I file a Grievance / Complaints on the GST Portal?

Navigate the Services > User Services > Grievance / Complaints and submit the grievance form thereafter.

9. How can I enquire status of the Grievance / Complaints filed on the GST Portal?

Navigate the Services > User Services > Grievance / Complaints > Enquire Status and enter the Grievance Number and status will be displayed.

GST – LATEST

GSTR - 2A INFORMATION

1. What is GSTR 2A?

GSTR 2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR 1/5 and GSTR 6 (ISD), GST 7(TDS), GSTR 8 (TCS) of all the Supplier/Counter party Taxpayers from whom goods and/or services have been procured or supplied to in a given tax period.

It is created for a taxpayer when the auto-populated details become available on Upload by the counterparties and is then updated incrementally as and when supplier taxpayers upload or change their details in their respective GSTR 1s for the given tax period. The auto-populated details of a particular supplier/counter party will get frozen when he submits or files his return. GSTR 2A of a tax period will remain available for view till a taxpayer submits/files his GSTR 2.

2. WHEN CAN I VIEW GSTR 2A OF A TAX PERIOD?

1. When the counterparty has not submitted/filed GSTR 1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR 1 will be visible in the GSTR 2A and the same can also be viewed in the GSTR 2.

2. When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR 2A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices i.e., the ACCEPT/REJECT buttons against an invoice will be enabled. The information available in GSTR 2A will also be available in GSTR 2.

3. DO I HAVE TO FILE THE GSTR 2A?

No, you don’t have to file the GSTR 2A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.

4. CAN I DOWNLOAD AND KEEP A COPY OF MY GSTR 2A FOR FUTURE REFERENCE?

Yes, you can. GSTR 2A for a given tax period will also be available for viewing and/or downloading in your post-login section of the GST portal.

5. CAN I MAKE CHANGES TO OR ADD AN INVOICE IN MY GSTR 2A IN CASE THERE ARE ANY ERRORS OR OMISSION IN THE DETAILS UPLOADED BY MY SUPPLIER TAXPAYERS?

No, you cannot make any changes to the GSTR 2A as it is a read-only document.  The information displayed in GSTR 2A is also available in GSTR 2.  And any/all actions must be taken in the GSTR 2.

6. WHY DOES MY GSTR 2A SHOW DETAILS OF TDS, TCS ETC.?

The GSTR 2A has four sections:

a. PART A – auto-populated from GSTR 1/5 (refer to 2.1)

b. PART B – auto-populated from GSTR 6 (ISD credits received)

c. PART C – auto-populated from GSTR 7 & GSTR 8 (TDS & TCS credits respectively)

7. WHAT HAPPENS IF THE RESPECTIVE COUNTERPARTIES FILE THEIR RETURNS AFTER THE FILING OF GSTR 2 BY THE TAXPAYER?

When GSTR 1/5/6/78 of the counterparty have been filed after filing of your GSTR 2, details will be auto-populated in the GSTR 2A of the next tax period.

8. HOW DO I KNOW IF THERE ARE ANY DETAILS AUTO-POPULATED IN MY GSTR 2A? OR WILL I BE INTIMATED AS AND WHEN THERE IS A NEW ENTRY IN MY GSTR 2 FOR A GIVEN TAX PERIOD?

An alert in the form of an email and a message on the dashboard will be sent to the taxpayer when any new details are auto-populated into GSTR 2A.

GST-ELECTRONIC CASH AND ITC LEDGER

1. AFTER SUBMITTING THE GSTR-3B RETURN, I WAS TRYING TO MAKE PAYMENT OF THE TAX AND WAS TRYING TO OFFSET MY LIABILITY FROM THE ELECTRONIC CASH LEDGER; HOWEVER I FACED ERROR. ON WHAT BASIS CAN I UTILIZE THE BALANCE IN ELECTRONIC CASH LEDGER?

The utilization of Cash from Electronic Cash Ledger is done on the basis of following principles:

1. RULE 1: The amount of Cash deposited for CGST/SGST/UTGST/IGST/Cess in the cash ledger can be used for payment of CGST/SGST/UTGST/IGST/Cess liabilities respectively. No inter head adjustment is allowed for major heads.

2. RULE 2: Cash deposited under the minor head i.e. Tax/Interest/Fee/Penalty/Others in the cash ledger can be utilized for payment of Tax/Interest/Fee/Penalty/Others liabilities respectively of the same major head. No minor head adjustment is allowed.

3. RULE 3: Amount under Cash Ledger will be used in the following priority order:

(a) Self-assessed tax, and other dues related to returns of previous tax periods;

Previous month tax liability covers:

a. Tax liability reported but not paid

b. Interest/penalty/fee arising out of previous month return period declarations

(b) Self-assessed tax, and other dues related to return of current tax period;

Current month tax liability includes:

a. Liability for invoices and amendments uploaded for previous months

b. ITC reversal due to mismatch of invoice (Reversal under Section 42 (5) & (6) for (M-2) Tax Period)

c. Tax amount increased in M Tax period as a consequence of reduction of liability by supplier in (M-2) tax period but without corresponding reduction in ITC by the receiver (Section 43(6))

d. Liability for invoices and other consolidated declarations uploaded for current month.

(c) Any other amount payable under the Act or the rules made thereunder including the demand determined under section 73 or 74.

4. RULE 4: The amount allowed to be entered for utilization of cash can’t be more than the amount of balance available under the respective major/minor head of tax in Cash Ledger.

2. AFTER SUBMITTING THE GSTR-3B RETURN, I WAS TRYING TO OFFSET MY LIABILITY FROM THE INPUT TAX CREDIT, HOWEVER I FACED ERROR. ON WHAT BASIS CAN I UTILIZE THE BALANCE IN INPUT TAX CREDIT?

The utilization of credit from Input Tax Credit is done on the basis of following principles:

RULE 1: The amount of input tax credit will be available for utilization in following priority:

(a) IGST input tax credit  shall first be utilised towards payment of IGST liability and the amount remaining, if any, may be utilised towards the payment of CGST, SGST/UTGST liabilities in that order

(b) CGST input tax credit shall first be utilised towards payment of CGST liability and the amount remaining, if any, may be utilised towards the payment of IGST liability;

(c) SGST input tax credit  shall first be utilised towards payment of SGST  liability and the amount remaining, if any, may be utilised towards payment of IGST liability  if no CGST credit is available.

(d) UTGST input tax credit shall first be utilised towards payment of UTGST  liability and the amount remaining, if any, may be utilised towards payment of IGST liability if no CGST credit is available.

(e) CGST input tax credit shall not be utilised towards payment of SGST/UTGST liabilities and

(f) SGST/UTGST input taxed credit shall not be utilised towards payment of CGST liabilities.

RULE 2: ITC cannot be utilized for payment of reverse charge liabilities.

RULE 3: ITC can be utilized for payment of tax only.

RULE 4:  ITC can’t be utilized for payment of TDS/TCS/interest/penalty/fee/others.

RULE 5: ITC (Provisional ITC) availed for the current tax period can be utilized only for return related liability of the current tax period. Once, recipient files Valid GSTR 3/5, then any such unutilized/excess ITC would be available for payment of other liabilities as well.

RULE 6: Balance ITC under credit Ledger (other than Provisional ITC for the current tax period) will be used in the following order:

a. Self-assessed tax related to returns of previous tax periods;

Note: Previous month tax liability covers tax liability reported but not paid

b. Self-assessed tax, related to return of current tax period;

Note: Current month tax liability covers:

i) Liability for invoices uploaded for previous months

ii) ITC reversal due to mismatch of invoice in M tax period (say June) for (M-2) (say April) Tax Period

iii) Tax amount increased in M Tax period as a consequence of reduction of liability by supplier in (M-2) tax period but without corresponding reduction in ITC by the receiver (Section 43(6))

iv) Liability for invoices uploaded for current month

c. Any other tax amount payable under the Act or the rules made thereunder including the demand determined under section 73 or 74.

RULE 7: Provisional ITC for current tax period or ITC for previous tax periods cannot be utilized for payment of liability for the current tax period, if liability arising of return for previous tax period is unpaid.

Previous month tax liability covers:

a. Tax liability reported but not paid

b. Interest/penalty/fee arising out of previous month return period

RULE 8: The amount allowed to be entered for utilization of credit can’t be more than the amount of balance available in the credit/cash ledger.

RULE 9: A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit or liability ledger and the same will be reflected in the corresponding ledgers of the taxpayer.

RULE 10: Credit availed on input CESS paid on inward supplies will be available for set-off against any output tax liability of Cess only.

There is no Inter head adjustment for Cess Input Tax Credit.

RULE 11: When the taxpayer utilizes the ITC against return related liability, System will adjust the provisional ITC first.

GST - LATEST

Notification No. 53/2017 – Central Tax

New Delhi, the 28th October, 2017

G.S.R. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.

GST REGISTRATION AMENDMENT

1. CAN AMENDMENTS BE MADE TO THE INFORMATION SUBMITTED IN THE REGISTRATION APPLICATION?

Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number and change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.

Application for Amendment of Registration, can be categorized in two types:

*Application for Amendment of Core fields in Registration

*Application for Amendment of Non-Core fields in Registration

2. WHO CAN FILE THE APPLICATION FOR AMENDMENT OF REGISTRATION?

Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:

a) New Registrants & Normal Taxpayers

b) TDS/ TCS Registrants© UN Bodies, Embassies & Other Notified person having UIN

d) Non Resident Taxable Person

e) GST Practitioner

f)  Online Information and Database Access or Retrieval service Provider

3. WHAT ARE CORE FIELDS?

 Following fields of the registration application are called core fields.

• Name of the Business, (Legal Name) if there is no change in PAN

• Addition / Deletion of Stakeholders

• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)

4. WHAT ARE NON-CORE FIELDS?

Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.

Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.

5. WHICH FIELDS CANNOT BE AMENDED USING THE APPLICATION FOR AMENDMENT OF REGISTRATION?

Application for Amendment of Registration cannot be filed when there is:

Change in PAN.

Change in Constitution of Business resulting in change of PAN.

Change in Place of Business from one State to other.

Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.

Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.

Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.

6. BY WHEN SHOULD I FILE AN APPLICATION FOR AMENDMENT OF REGISTRATION IN CASE OF ANY CHANGE OF MY REGISTRATION?

You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted change in the registration application.

7. CAN I SAVE THE APPLICATION FOR AMENDMENT OF REGISTRATION? IF YES, FOR HOW LONG?

Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of Registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.

8. IS IT MANDATORY TO ADD REASON FOR AMENDMENT?

“Reasons” for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.

9. DO I NEED TO DIGITALLY AUTHENTICATE THE APPLICATION FOR AMENDMENT OF REGISTRATION BEFORE SUBMITTING IT ON THE GST PORTAL?

Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign or EVC as the case may be.

10. CAN I DELETE THE PRIMARY AUTHORIZED SIGNATORY?

Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.