GST latest 41 FAQ issued by Official twitter handle of the GoI for queries on GST

GST latest Twitter 41 FAQ on ITC Credit, PWD Nagar Nigam Contractor, Lost goods, supply to SEZ, Invoice verification, restaurants, returns, taxes etc.   

GST latest 41 FAQ

Question 1: Is ITC available on vehicle taken on lease for employee in a manufacturing company?
Answer: No. It is not allowed as per section 17(5) of CGST Act, 2017.

Question 2: We are dealers having more than 1.5 crores turnover. Whether GSTR-1 return to be filed for every month of July-October, 2017 or single GSTR-1 return will be filed  for the month of July-October, 2017 on or before 31st December, 2017?
Answer:  GSTR-1 return is to be filed for every month of July-October, 2017 by registered person having more than 1.5 crores turnover. Last date is 31st December, 2017.

Question 3: In GST Portal, GSTR-2 online preparation is not showing but in GST Home Page GSTR-2 filing last date is 30.11.2017. Please confirm if we have to file or not?
Answer: last date for filing Form GSTR-2 are yet to be notified. Please refer to Notification No. 57/2017-CT and Notification No. 58/2017  -CT dated 15.11.2017.

Question 4: It is necessary to provide job work challan details in GSTR-1 filing online?
Answer: No.

Question 5: What documents are needed for sales return from unregistered dealers? Do I need to issue debit note on behalf of him? Please clarify.
Answer: Registered person will issue a credit note to the unregistered person.

Question 6: What is the last date for filing Form GST TRAN-1?
Answer: 27th December, 2017

Question 7: How to convert regular GST Registration into ISD registration?
Answer: You will have to first cancel the regular registration by filing Form GSTR REG-29 and then take a fresh registration by filing FORM GST REG-01 choosing ISD in the field “Reasons to obtain registration”

Question 8: can we add different trade nameunder one GSTIN?
Answer: No.

Question 9: If I missed certain invoices in September and now added them in GSTR-3B of October, how will September return be dealt?
Answer: tax will have to be paid with interest in GSTR-3B return of October.

Question 10: Is there any provision for revision for rectification of GSTR-3B for those dealers who have filed their returns?
Answer: No, the facility to edit Form GSTR-3B is not available if you have filed the return. However, in case you have only submitted the return but not filed it, edit facility shall be available.

Question 11: Kindly clarify whether tax under Reverse Charge is payable on purchase from unregistered dealers up to 12th October, 2017 or not?
Answer: yes, it has to be paid till 12th Octoberas Notification No. 38/2017 Central Tax (Rate) came into force with effect from 13th October, 2017.

Question 12: How to get refund of wrongly deposited cash in IGST ledger?
Answer: A circular is being issued to provide for manual filing and processing of refund claims in this regard.

Question 13: If any regular dealer opted composition scheme in Nov, what will be effective date for composition? 1st December or date of opting out?
Answer: 1st Dec since as per Rule 3 of CGST Rules, 2017 he may opt to pay tax under composition scheme with effect from the first day of the month immediately succeeding the month in which he files an intimation.       

Question 14: Is Form GST CAMP-3 compulsory for migrated dealers or for new dealers who opt for composition scheme or for both?
Answer: it is only for migrated dealers as per Rule 3(4) of CGST Rules, 2017.

Question 15: I have received refund from previous regime of CBEC at Cenvat credit of my pre-deposit. How to avail it?
Answer: It can be claimed as per the provisions of section 10 of CGST Act, 2017-11-25

Question 16: What is the due date for filing FORM GSTR-4 for the quarter July 2017 to September, 2017?
Answer: 24.12.2017

Question 17: In B2B business in outward supply, in the bill, the interest appear on the amount of the bill, how much GST is charged on interest?
Answer: The rate at which the corresponding supply is taxed     

Question 18: When will RFD-01 be functional on GST Portal so that refund in case other than export can be claimed?
Answer: In place of Form GST RED-01, a new Form GST RFD-01A is available on the common Portal for claiming refunds. Please refer to circular No. 17/17/2017-GST dated 15.11.2017

Question 19: Less ITC is claimed in GSTR-3B but books had more ITC. GSTR-3B is filed, how to claim differential ITC?
Answer: You can claim ITC in subsequent months.

Question 20: More outputs are shown in another GSTR-3B, because tax paid on advances could not be adjusted in books, how to rectify that increased output?
Answer: You can utilise the amount paid to discharge future tax liability                

Question 21: I am a work contractor. I have been given contract for making roads by PWD and Nagar Nigam. While issuing Sales Invoice, is GST applicable and will I get tax credit on it?
Answer: GST has to be paid but you are not eligible to claim credit. Refer Section 17(5) of CGST Act, 2017.

Question 22: Should Hotel room booking of less than Rs. 1000/- not be adding GST?
Answer: There is no tax if the declared tariff is less than Rs. 1000/-

Question 23: How one can identify GST Registration number under composition scheme? Any particular series or serial for them? It may happen that restaurant under composition may charge @ 5% and pay @ 1%. It is a loss for both parties. Any way out?
Answer:  “Composition taxable person, not eligible to collect  tax on supplies” is required to be mentioned on bill of supply and at the place of business, “Composition taxable person” should be prominently written. Rule 5 of CGST Rules, 2017.

Question 24: Kindly note that decrease in the GST rates on restaurants from 18%  to 5% is a welcome step but I personally found that most of the restaurants are continuing with the same price as before and increased their gross rates. So no benefits of reduced rates to customers. What to do?
Answer: National Anti Profiteering Authority is set up to take action in such cases. Please refer to the print ad carried out in all daily newspapers on 22.11.2017

Question 25: Supplies made to EOU if intra-state CGST/SGST or IGST is applicable?
Answer: Vide Notification No. 4/2017-CT, supply of goods to EOU are deemed export, hence IGST to be paid.

Question 26: If someone is not providing proper bill and charging GST on blank/rough page, as a consumer what can we do?
Answer: Issuing an invoice/Bill of supply is mandatory under GST Laws. Complaint against these persons can be made to jurisdictional tax officers.

Question 27: If services rendered and bill is raised before 1st July but payment received now with service tax (following receipt basis), whether to pay service tax or GST? Please guide.
Answer: Time of supply is before appointed date. Hence ST is to be paid in accordance with section 142.

Question 28: Which are Non-GST Supply?
Answer: Those which are not leviable to GST under Acts, viz, petrol, diesel, Air Turbine Fuel.

Question 29: How can I know my GST jurisdictional officer to submit my refund application as per Notification No. 17/17/2017 dated 15.11.2017?
Answer: Administrative orders for assigning the taxpayers to either the Central Tax or State Tax authorities are being issued in the States. In case such an order has not been issued in your State, you can approach either authorities.

Question 30:  How do I check the authenticity of GST Bill? The GSTIN and product etc. is correct but is there a way out to find out if the supplier paid that money to GST or just took it from me?
Answer: Currently there is no such provision to check since tax is paid by the supplier in a consolidated manner

Question 31: Our firm had input GST credit (of import purchase) greater than the output liability but the accountant paid GST in cash ledger erroneously and now we don’t have enough funds to meet the working capital requirements. How can we claim the refund?
Answer: A circular detaining the procedure for manual filing of the application form for refund will be issued shortly. Or else, the amount paid can be used to pay future liability.

Question 32: Can an unregistered vendor with an annual turnover under INR 20 lakhs sell goods to SEZ Developers/SEZ unit?
Answer: Since SEZ is deemed foreign territory, it will be an inter-state supply of goods and the vendor has to get registered compulsorily as per section 24 of CGST Act.

Question 33:  What is the procedure for claiming refund of GST late fee paid under penalty column?
Answer: It will be credited in the respective cash ledger by the common portal

Question 34: Please tell me small traders of 40-50 lakhs turnover have to deposit tax monthly or quarterly. Nobody is telling the clear picture. Traders are muffled by accountants on this account. Please clear the scenario.
Answer: All registered persons have to pay tax monthly by filing Form GSTR-3B.

Question 35: Can a manufacturer who was not registered in excise take credit of goods on which he does not have duty paying documents i.e., Can he take deemed transitional credit?
Answer: No, as per section 140 of CGST Act.

Question 36: We have accidently filled GST amount in wrong head. Filled under cess. Can this be changed?
Answer: A circular detaining the procedure for manual filing of the application form for refund will be issued shortly. Or else, the amount paid can be used to pay future liability.

Question 37: Can an unregistered vendor with annual turnover under INR 20 lakhs supply services to SEZ Developers/SEZ Units?
Answer: Yes. Refer Notification No. 10/2017-Integrated Tax dated 13.10.2017

Question 38: is the payment of tax required on receipt of advance in case of goods now?
Answer: No. (refer Notification No. 66/2017 –Central Tax dated 15.11.2017)

Question 39: What  is the last date for filing ITC-04 for Jul-Sep Quarter, 2017?
Answer: 30th December, 2017

Question 40: I am an ISD. By when can I file ITC-06 for July, 2017
Answer: 31st December, 2017

Question 41: If goods are destroyed or lost due to various reasons, can a person take ITC for such goods?
Answer: No, a person can not take ITC with respect to goods lost, stolen, destroyed or written off.

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