Q. Is 1% tax to be paid on exempt
supplies as well as nil rated supplies by composition person?
A. Read section 2(6) with 10 of CGST Tax to be paid on Turnover and
Turnover = taxable supply + exempt supply.
Q. Is a bus service provider having
contract with education institute and giving service to school students and
charging fees directly from students is liable to pay GST or not?
A. It is exempted if service provided to pre-school and higher secondary
school or equivalent. Refer Notification No. 12/2017- Central Tax (Rate)
Heading 9992
Q. We are supposed to charge GST as RCM
on GTA but in some cases GTA is also charging GST. What to do in such case?
A. Yes they have option, in this case 12% GST to be charged
Q. I have converted my business from
partnership to Proprietary Firm. I am having GST Credit in Firm GST Number. How
to Transfer Such Credit to Proprietary Number?
A. Have to file FORM GST ITC-02, Refer rule 41 of CGST
Q. We are a manufacturing company with
turnover of 1 Crore. It’s a sole proprietor
firm. I earn rent from a commercial property in my personal name. What sort of
amendment should I do on portal for this service supplied by me in addition to manufacturing?
A. You can add rental service in your registration.
Q. We need to upload & file GSTR-1
for the month of August & September 2017, how can we file on GSTN Portal.
A. Filing not started yet for the month of Aug & Sept.
Q. I want to know transport charges. If I supply goods to a place and I am
paying Rs.1600 ( to n fro) through a regular transporter( not GTA) and wants to
charge the same. Will I have to charge GST in the bill?
A. Yes.
Q. One GTA has issued us a consignment
note amount Rs. 5000 but he is unregistered should it's comes in GTA.
A. Yes.
Q. I have paid IGST but late fee is
liable to pay where I should pay late fee amount IGST column or divide 2 part
with CGST and SGST?
A. SGST
+ CGST
Q. We can adjust reverse charge by ITC?
A. No
Q. In July I entered wrongly IGST
Invoice ITC in CGST & SGST in 3-B & tax deposited accordingly. How can
I Correct this?
A. If you have filed the return then it can't be revised. You can make
correction in GSTR-2 when it would be started.
Q. I have made some expense on my
Manufacturing unit at Machine including some machinery parts change and
Services of technician may I take ITC?
A. Yes.
Q. We are not able
to file form 6A for refund of IGST for month of sep.17, system asking for filing
of previous month 6A but we don't have refund claim in previous month.
A.This is the fault
of GST IT network. How can one file previous months 6A if there is no records
to file?
Q. We have to pay tax on nil rated
supply in GSTR-4?
A. Yes
Q. Can we require to pay
GST on RCM basis on freight? The bill is dt.7.11.17 and service provider is
unregistered.
A. If service provider is GTA then RCM
applicable.
Q. I purchased sofa for my company, Am
I eligible to claim ITC on GST paid on such purchase?
A. Yes.
Q. Everything that is added after 3B will attract interest. Is this correct.
A. If output tax increase then interest to be paid.
Q. I missed some invoices amount in
GSTR 3B and filed the return. Now how will I show the missed invoices amount in
GSTR-3B?
A. Filed return can't be revised. You can add missing invoices in GSTR-1 and can
pay taxes at the time of filing GSTR-3.
Q. I purchase a Innova car amounting Rs.
22 lacs for business, A person told that you can't claim GST ITC it will be
given only in career vehicle.
A. Yes, you can't avail ITC.
Q. Our counterparty
filed GSTR-2 and those Invoices is added in our GSTR-1, we not filed GSTR-1
For the month of July and our liability is become double.
A.Reject those invoices and file your GSTR-1.
