GST FAQ- Government Twitter Handle (askGST_GoI) issues 15 new FAQ on issues of RCM credit, Invoice numbering, Registration requirement, ITC reversal, Rental income etc.
| 1. | Due individual freelancers working for US client require GST Registration? | Yes, as it is a interstate supply, registration is compulsory under section 24(i) of CGST Act, 2017 |
| 2. | Service provided GST on which is to be paid by receiver under RCM in which column this amount to be reported in GSTR-3B? | You are not required to report them GST-3B, those supply will shown by receiver of the supply |
| 3. | After RCM paid, credit of RCM only can be utilized for RCM payment? Or in normal payment? | It can be utilized as normal input credit |
| 4. | There is no provision in 3B for advance received. How to discharge the liability? | Please refer instruction no. 1 & 2 given in Form 3B. |
| 5. | Whether waybill is required for goods sent for repairing? | Not required, that can be sent with Delivery Challan, please refer section 55(c) of CGST Act, 2017 |
| 6. | I want to change my business address in GST registration. How do I do that? | Pls refer Rule no. 19(1) of CGST Rules, 2017. It can be done by submitting information in FORM GST REG-14 electronically. |
| 7. | I have filed application for registration but not opted for composition scheme in application. How can I avail now for FY 16-17? | Please refer Rule no. 3(3) of CGST Rules, 2017. It can be opted by giving intimation in FORM GST CMP-02, whenever this form will be available. |
| 8. | Dealing in only exempted goods, turnover 2 cr, do we need registration for RCM “GST included expenses and capital exp.”? | Yes, registration is required under section 24(3) of CGST Act. |
| 9. | GST rate on school fee/tution fee? | Services provided by a educational institution to its student faculty and staff attract Nil rate of GST. |
| 10. | Can we one series of sequential numbers for invoice, debit note and credit notes? | Yes, as long as there is no duplication. |
| 11. | I have missed a purchase bill while filling GSTR-3B for the month of August. Please suggest what should I do? | It can be rectified in the next month’s return. Section 37(3) and 38(5) of CGST Act referes. |
| 12. | I have paid 5% GST on reverse charge basis for receipt of GTA services . Can I claim credit for GST paid? | Such credit can be claimed in the same month and can be used to discharge the output tax liability of the same month. |
| 13. | Whether exporter of service is required to get registration under GSTif turnover more than 20 lacs? | Suppliers making inter state supplies are required to have compulsory registration. Section 24 of CGST Act referes. |
| 14. | If a person receives rental income then is it mandatory to have GST no. ? | Residential rental income is exempted while income from commercial renting is subject to GST. |
| 15. | How to reverse ITC which was taken mistakenly in the month of July in GSTR- 3B | It can be reversed in the return of the next month |
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