GST FAQ-23 Latest Question and answers tweeted on 22-12-2017 by the Official twitter handle of GoI

GST FAQ-23 Latest Question and answers tweeted on 22-12-2017 by the Official twitter handle of the GoI for queries on GST. 

Question 1: When will e-way bill system be applicable?

Question 2: What is the last date for filing TRAN-1?

Question 3: Does aggregate turnover include value of inward supplies received on which RCM is payable?

Question 4: I exported without payment of IGST. Now RFD option is available on common portal. Can I opt for the refund of unutilised ITC?

Question 5: What is the last date for filing Form GST ITC-04?

Question 6: What if the dealer migrated with wrong PAN as the status of firm was changed from proprietorship to partnership?

Question 7: What are the requirements for clearance of physician samples distributed free of cost?

Question 8: I am a software company. If I import software services, am I eligible to pay IGST?

Question 9: I export services but turnover is below threshold. Should I take registration?

Question 10: I am a small startup firm. What is the frequency of filing FORM GSTR-1 and FORM GSTR-3B?

Question 11: What is the time limit for availing input credit under GST?

Question 12: Can refund of ITC accumulated on purchase of capital goods used for business be done?

Question 13: For an under construction flat where the transaction was initiated post 1^st July, how do I confirm if the builder has revised the pricing accordingly to the ITC claimed?

Question 14: Whether civil contractor doing projects in various States requires separate registration for all States or a single registration at State of head office will suffice?

Question 15:  Is salary by partnership firm to partners as per Income Tax Act liable to GST?

Question 16: What duties are levied on import of goods?

Question 17: When is the tax to be paid on advances received in case of supply of goods?

Question 18: I received the services in June, 2017 and made payment in August 2017. Is GST applicable?

Question 19: Is a job worker required to take registration?

Question 20: I short paid the tax for the month of Sep 2017 and will deposit the remaining now. Is interest applicable?

Question 21: Are local bodies allowed to make deduction under section 51? If not, how do I claim refund of the same?

Question 22: Education Cess and SHE Education Cess carried forward in ER-1-whether eligible for ITC?

Question 23: I supply through an e-commerce operator whose turnover is below Rs. 20 lacs. Should I take registration?