GST FAQ-Latest 25 tweet dated 28-12-2017 issued by the Official twitter handle of GoI

GST FAQ-Latest 25 tweet dated 28-12-2017 issued by the Official twitter handle of the GoI askGST_GoI for queries raised on GST

Question 1: Please explain payment and receipt voucher head under documents issued in GSTR-01

Question 2: Can a company registered in Gujarat claim credit of CGST of other State (in case of hotels) for payment of IGST?

Question 3: Will Govt. take action against those who have 20+ lacs turnover but don’t have GST no.? Therefore they don’t provide any bill. If yes then what’s the procedure of filing complaint against such people?

Question 4: Whether GST paid on insurance and repairs on vehicles is allowed, when vehicle is used for Business purpose only?

Question 5: Why there is no provision to file GST-1 under 0.10% yet on the GST portal? Third party exports are made under either 0.10% IGST or 0.05% SGST. How do I file my Oct GST-1 without this provision?

Question 6: Bank interest income and fixed deposit interest income, PPF interest are exempt supplies. Do I need to show in GSTR-1 exempt outward supplies?

Question 7: I have a problem with the bill, I think I was charged taxes more than I should, who do I contact?

Question 8: Can we issue credit note for services supplied pre GST and if yes then do I need to reverse only CGST amount or SGST would also be reversed?

Question 9: Guide on already registered persons. Below 20 lacs to services provider IGST. Filled all returns till date. Should they cancel regn, If yes How?

Question 10: Export unit goods are ready but no export supply during July 17, how to claim refund of accumulated ITC for July 2017?

Question 11:   In R1 return, where should we show RCM details or Transactions?

Question 12: If a person has not filed GSTR-1 for July, then can he file combined data for July to Sep in quarterly return instead of separately filing July and other two months

Question 13: Can online seller take credit of GST paid, on commission and other fees charged by the online portals like Amazon and Flipcart?

Question 14: Can supplier issue a single invoice to his client for services he offers in multiple States?

Question 15: I received bulk material by rail rake. The Supplier used tarpaulin to protect the material which was received along with material. We want to send tarpaulin to supplier as it is re-usable. Whether we have to re-issue tax invoice for it? Tarpaulin value is not included in the material value.

Question 16: Registered as composition dealer in UP VAT and now as regular in GST regime. How to claim ITC on tax paid stock in hand as on appointed date?

Question 17: Last date for filing TRANS-1?? Can it be filed with late fee if filed after due date?

Question 18: Our firm export without LUT/Bond.Now I will pay IGST yes or No and if will pay IGST? What is refund process. How shown in GSTR-3B

Question 19: Late fee payment done in penalty column online. How we get reverse?

Question 20: If I have opted for composition on 13^th August, then do I have to pay com tax after August 14^th to September and normal return for and before 13^th August?

Question 21: While putting credit note entry, I am getting processing with error. Because of this Sep GSTR-1 is not getting uploaded?

Question 22: Please refer Notification 40 & 41 Central Tax. GST to charge 0.10% to Merchant Exporters & option not available in GST returns to show these sales.

Question 23: A person sold 0% (Nil Rated) item to a registered person. It is to be shown in Table 4A or in Table 8A or in both?

Question 24: What is the due date to file TRAN-2 from Jul-Dec-17?

Question 25: My annual Turnover is less than 1.5 crores. Is it mandatory to give HSN wise details in table 12 of GSTR-1?