Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)

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Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)

Following are the answers to the various frequently asked questions relating to GST:

Question 1.What is GST? How does it work?

Answer: GST is one indirect tax for the whole nation, which will make India one unified common market.

 GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.

 Question 2. What are the benefits of GST?

 Answer:The benefits of GST can be summarized as under:

 

  • For business and industry

o   Easy compliance: A robust and comprehensive IT system would be the foundation of the GST regime in India. Therefore, all tax payer services such as registrations, returns, payments, etc. would be available to the taxpayers online, which would make compliance easy and transparent.

o   Uniformity of tax rates and structures: GST will ensure that indirect tax rates and structures are common across the country, thereby increasing certainty and ease of doing business. In other words, GST would make doing business in the country tax neutral, irrespective of the choice of place of doing business.

o   Removal of cascading: A system of seamless tax-credits throughout the value-chain, and across boundaries of States, would ensure that there is minimal cascading of taxes. This would reduce hidden costs of doing business.

o   Improved competitiveness: Reduction in transaction costs of doing business would eventually lead to an improved competitiveness for the trade and industry.

o   Gain to manufacturers and exporters: The subsuming of major Central and State taxes in GST, complete and comprehensive set-off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.

 

  • For Central and State Governments

o        Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.

o        Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax compliance by traders.

o        Higher revenue efficiency: GST is expected to decrease the cost of collection of tax revenues of the Government, and will therefore, lead to higher revenue efficiency.

 

  • For the consumer

o        Single and transparent tax proportionate to the value of goods and services: Due to multiple indirect taxes being levied by the Centre and State, with incomplete or no input tax credits available at progressive stages of value addition, the cost of most goods and services in the country today are laden with many hidden taxes. Under GST, there would be only one tax from the manufacturer to the consumer, leading to transparency of taxes paid to the final consumer.

o        Relief in overall tax burden: Because of efficiency gains and prevention of leakages, the overall tax burden on most commodities will come down, which will benefit consumers.

 

 Question 3.  Which taxes at the Centre and State level are being subsumed into GST?

Answer:                  

At the Central level, the following taxes are being subsumed:

  1. Central Excise Duty,
  2. Additional Excise Duty,
  3. Service Tax,
  4. Additional Customs Duty commonly known as Countervailing Duty, and
  5. Special Additional Duty of Customs.

At the State level, the following taxes are being subsumed:

  1. Subsuming of State Value Added Tax/Sales Tax,
  2. Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),
  3. Octroi and Entry tax,
  4. Purchase Tax,
  5. Luxury tax, and
  6. Taxes on lottery, betting and gambling.

 Question 4.  What are the major chronological events that have led to the introduction of GST?

Answer: GST is being introduced in the country after a 13 year long journey since it was first discussed in the report of the Kelkar Task Force on indirect taxes. A brief chronology outlining the major milestones on the proposal for introduction of GST in India is as follows:

  1. In 2003, the Kelkar Task Force on indirect tax had suggested a comprehensive Goods and Services Tax (GST) based on VAT principle.
  2. A proposal to introduce a National level Goods and Services Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year 2006-07.
  3. Since the proposal involved reform/ restructuring of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC).
  4. Based on inputs from Govt of India and States, the EC released its First Discussion Paper on Goods and Services Tax in India in November, 2009.
  5. In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted in September, 2009.
  6. In order to amend the Constitution to enable introduction of GST, the Constitution (115th Amendment) Bill was introduced in the Lok Sabha in March 2011. As per the prescribed procedure, the Bill was referred to the Standing Committee on Finance of the Parliament for examination and report.
  7. Meanwhile, in pursuance of the decision taken in a meeting between the Union Finance Minister and the Empowered Committee of State Finance Ministers on 8th November, 2012, a ‘Committee on GST Design’, consisting of the officials of the Government of India, State Governments and the Empowered Committee was constituted.
  8. This Committee did a detailed discussion on GST design including the Constitution (115th) Amendment Bill and submitted its report in January, 2013. Based on this Report, the EC recommended certain changes in the Constitution Amendment Bill in their meeting at Bhubaneswar in January 2013.
  9. The Empowered Committee in the Bhubaneswar meeting also decided to constitute three committees of officers to discuss and report on various aspects of GST as follows:-

(a)      Committee on Place of Supply Rules and Revenue Neutral Rates;

(b)      Committee on dual control, threshold and exemptions;

(c)      Committee on IGST and GST on imports.

  1. The Parliamentary Standing Committee submitted its Report in August, 2013 to the Lok Sabha. The recommendations of the Empowered Committee and the recommendations of the Parliamentary Standing Committee were examined in the Ministry in consultation with the Legislative Department. Most of the recommendations made by the Empowered Committee and the Parliamentary Standing Committee were accepted and the draft Amendment Bill was suitably revised.
  2. The final draft Constitutional Amendment Bill incorporating the above stated changes were sent to the Empowered Committee for consideration in September 2013.
  3. The EC once again made certain recommendations on the Bill after its meeting in Shillong in November 2013. Certain recommendations of the Empowered Committee were incorporated in the draft Constitution (115th Amendment) Bill. The revised draft was sent for consideration of the Empowered Committee in March, 2014.
  4. The 115th Constitutional (Amendment) Bill, 2011, for the introduction of GST introduced in the Lok Sabha in March 2011 lapsed with the dissolution of the 15th Lok Sabha.
  5. In June 2014, the draft Constitution Amendment Bill was sent to the Empowered Committee after approval of the new Government.
  6. Based on a broad consensus reached with the Empowered Committee on the contours of the Bill, the Cabinet on 17.12.2014 approved the proposal for introduction of a Bill in the Parliament for amending the Constitution of India to facilitate the introduction of Goods and Services Tax (GST) in the country.  The Bill was introduced in the Lok Sabha on 19.12.2014, and was passed by the Lok Sabha on 06.05.2015. It was then referred to the Select Committee of Rajya Sabha, which submitted its report on 22.07.2015.

 Question 5.How would GST be administered in India?

 Answer:Keeping in mind the federal structure of India, there will be two components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit would be permitted.

 Question 6.How would a particular transaction of goods and services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?

 Answer :The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.

                   A diagrammatic representation of the working of the Dual GST model within a State is shown in Figure 1 below.

Figure 1: GST within State

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Question 7.Will cross utilization of credits between goods and services be allowed under GST regime?

 Answer :Cross utilization of credit of CGST between goods and services would be allowed. Similarly, the facility of cross utilization of credit will be available in case of SGST. However, the cross utilization of CGST and SGST would not be allowed except in the case of inter-State supply of goods and services under the IGST model which is explained in answer to the next question.

Question 8.How will be Inter-State Transactions of Goods and Services be taxed under GST in terms of IGST method?

Answer:In case of inter-State transactions, the Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supplies of goods and services under Article 269A (1) of the Constitution. The IGST would roughly be equal to CGST plus SGST. The IGST mechanism has been designed to ensure seamless flow of input tax credit from one State to another. The inter-State seller would pay IGST on the sale of his goods to the Central Government after adjusting credit of IGST, CGST and SGST on his purchases (in that order). The exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The importing dealer will claim credit of IGST while discharging his output tax liability (both CGST and SGST) in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST.Since GST is a destination-based tax, all SGST on the final product will ordinarily accrue to the consuming State.

A diagrammatic representation of the working of the IGST model for inter-State transactions is shown in Figure 2 below.

Figure 2

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Question  9.How will IT be used for the implementation of GST?

 Answer:For the implementation of GST in the country, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State/UT governments.

                                 GSTN is working on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments to all taxpayers, as well as the backend IT modules for certain States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks, are also preparing their IT infrastructure for the administration of GST.

There would no manual filing of returns. All taxes can also be paid online. All mis-matched returns would be auto-generated, and there would be no need for manual interventions. Most returns would be self-assessed.

 Question 10.How will imports be taxed under GST?

Answer :The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST. As per explanation to clause (1) of article 269A of the Constitution, IGST will be levied on all imports into the territory of India. Unlike in the present regime, the States where imported goods are consumed will now gain their share from this IGST paid on imported goods.

Question 11.What are the major features of the Constitution (122nd Amendment) Bill, 2014?

 Answer :The salient features of the Bill are as follows:

  1. Conferring simultaneous power upon Parliament and the State Legislatures to make laws governing goods and services tax;
  2. Subsuming of various Central indirect taxes and levies such as Central Excise Duty, Additional Excise Duties, Service Tax, Additional Customs Duty commonly known as Countervailing Duty, and Special Additional Duty of Customs;
  3. Subsuming of State Value Added Tax/Sales Tax, Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States), Octroi and Entry tax, Purchase Tax, Luxury tax, and Taxes on lottery, betting and gambling;
  4. Dispensing with the concept of ‘declared goods of special importance’ under the Constitution;
  5. Levy of Integrated Goods and Services Tax on inter-State transactions of goods and services;
  6. GST to be levied on all goods and services, except alcoholic liquor for human consumption. Petroleum and petroleum products shall be subject to the levy of GST on a later date notified on the recommendation of the Goods and Services Tax Council;
  7. Compensation to the States for loss of revenue arising on account of implementation of the Goods and Services Tax for a period of five years;
  8. Creation of Goods and Services Tax Council to examine issues relating to goods and services tax and make recommendations to the Union and the States on parameters like rates, taxes, cesses and surcharges to be subsumed, exemption list and threshold limits, Model GST laws, etc. The Council shall function under the Chairmanship of the Union Finance Minister and will have all the State Governments as Members.

 Question 12.What are the major features of the proposed registration procedures under GST?

Answer:The major features of the proposed registration procedures under GST are as follows:

  1. Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
  2. New dealers: Single application to be filed online for registration under GST.

iii.            The registration number will be PAN based and will serve the purpose for Centre and State.

  1. Unified application to both tax authorities.
  2. Each dealer to be given unique ID GSTIN.
  3. Deemed approval within three days.

vii.            Post registration verification in risk based cases only.

Question 13.What are the major features of the proposed returns filing procedures under GST?

Answer:The major features of the proposed returns filing procedures under GST are as follows:

  1. Common return would serve the purpose of both Centre and State Government.
  2. There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns. These are return for supplies, return for purchases, monthly returns and annual return.
  3. Small taxpayers: Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.
  4. Filing of returns shall be completely online. All taxes can also be paid online.

Question 14.What are the major features of the proposed payment procedures under GST?

Answer:The major features of the proposed payments procedures under GST are as follows:

  1. Electronic payment process- no generation of paper at any stage
  2. Single point interface for challan generation- GSTN

iii.            Ease of payment – payment can be made through online banking, Credit Card/Debit Card, NEFT/RTGS and through cheque/cash at the bank

  1. Common challan form with auto-population features
  2. Use of single challan and single payment instrument
  3. Common set of authorized banks

vii.            Common Accounting Codes

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186 Replies to “Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)”

  1. ROHIT CHATURVEDI says:

    I HAVE 2 QUERIES
    1. WILL SALES TAX FORMS (ROAD PERMIT, C, F, H, 11, 8) BE CONTINUED OR NOT. IF DISCONTINUED, THEN WHAT EFFECT IT WILL HAVE ON INTERSTATE PURCHASES. PLEASE GIVE DETAILED EXPLANATION?
    2. WHAT WILL BE THE GST RATE ON SERVICES AS THE CURRENT RATE OF SERVICE TAX IS 15%

    1. jay says:

      1. C, F, H forms won’t be continued. As per new Draft Rules, there may be E-way bill instead.
      2. Most services will probably come under 18%. Some may however come at lower rate.

  2. shalin mehta says:

    My gues for gst
    I am a little semi wholesale my yearly turnover in near by 20lac. Only
    By the law of gst my firm is not in the row of gst… And any tax of gst is not applicable
    But from where i purchase commodity their sale is higher from 1cror. When they make bill of my firm he added gst in bill.. but my firm is not in the row of gst…
    How i get the refund and what i do…???

    1. Admin says:

      I assume, since you will not be registered dealer in GST due to your turnover, you shall therefor not eligible to claim GST paid at the time of purchases. Therefore whatever GST paid by you shall go into the cost of your goods traded. I suggest you get yourself enrolled into GST when its sets in, thereby you shall be able to get all the benefits of claiming GST paid / ITC. Thanks for your visit.

  3. Narasinga says:

    I have developed two software containing Excel spreadsheets which I sell on my own without the help of any agent. The software is supplied directly to the customer’s E-mail ID. My total annual income from this sale is less than Rs. 4 lakhs. Please let me know whether I need to register for GST. An early reply is requested. Thanks.

    1. Kripesh Powar says:

      No. As the thrash hold limit for GST is 20 lacs. You may take volentierly Registration. No compulsion of registration, as the annual income is 4 lacs. But if you register for GST you may be titled as legally registered entity.

  4. R.Manohar says:

    Is it mandatory for educational publishers who are exempt from local sales tax to enroll under gst? If so how to get the Provisional ID and password?

  5. BHARAT PAL says:

    How to GST account system manual and computer both system is running

    1. vamsi says:

      GST is Only for Computerized there is no Manual System

  6. Arunkumar says:

    we need some information we are hosiery garment manufacture i need HSN Code For Hosiery garment t-shirt and under wear baby’s wear

  7. Vinay Agarwal says:

    What will be the tax structure for edible oil & blending edible oil in gst.

  8. Anil ahuja says:

    How will GST applicable on balance stock ..what about CST and vat which we have already paid on previous purchase..

  9. Vinay Agarwal says:

    What will be the tax structure for edible oil& blending edible oil.

  10. Surinder Malik says:

    Dear Sir,
    Our Product Paddy Dehusking Rice Rubber Rollers falling under chapter heading number 4016 were exempted from Excise Duty from 16% to Nil wide Sr. No. 85 of notification no. 4/2006 – central excise. We want to know how much rate of GST will be applicable on this product?

  11. Rahul says:

    i am a small manufacturer with a turnover less then 20 Lakh but i ship my products In different states also
    therefor need to registerd under GST
    i carve mdf with the help of routers
    what will be the gst tax rate on the above item.

  12. manoj rawal says:

    how to compute sgst , cgst & igst

  13. Bharat Parikh says:

    There is mistake in explanation of goods
    Categary : Digital weighing machine Tax28 % mentioned but
    They specified CENTIGRAM limits
    As such centi is measurement of length not weight
    Kindly correct it as MILIGRAM

    inform us proper tax rate under these breakup

  14. Anonymous says:

    Dear sir
    I m manufacturer​ of food products like sweets, my turnover is less than 20 Lacs, but i sell products to other states, will gst be applicable to me, how it will affect me as on date i am not paying any tax, i do have vat n CST registered with nill return submitted please elaborate as i have a to pay gst on raw materials ncstnregistered return

  15. Ashok Garg says:

    Dear sir
    I am a single advocate rendering only legal services. I understand that under proposed GST law, my clients will have to pay GST by reverse charge mechanism. Question is whether I have to get myself registered under GST law ?

  16. Vipul says:

    Sir,
    I am registered Service Tax payer in Gujarat for 1) Consulting Engineering Services and 2) Insurance Auxiliary Services – non life
    I migrated to GST
    Now, I want to extend my work in Maharashtra state also, but my total income will never be more than 20 lac
    in this case:
    1) Whether I have to go for another registration under GST in Maharashtra?
    2) What will be the calendar for me to pay GST and file GST Return?

  17. sanga says:

    How will GST will effect a small time reseller like us in a small state, suppose we purchase our items from a dealers (not a big wholesaler which only sales in bulk quantity) from another state in small amount and sales those items and make a total turnover of less than 2 lakhs in a month. At current I paid VAT around 5000/- to 15000/- quarterly. How does it effect a small time reseller like us under GST. And sometimes we get our goods from a local seller too. Would be grateful if you lighten me up on this.

  18. Manmohan singh says:

    In delhi is there gst on real estate if yes that how much.
    If a individual person gets 4 floors residential house constructed and if he wants to sell one floor of it will he have to pay GST @ how much and will he get the benefit of input tax which he has paid on his purchase of construction materials for this house.
    Please clarify.

  19. B Ghosh says:

    We are purchasing goods from other state and this goods are transported by road through individual transporter. They are not given any Consignment Note or Bilty.
    We are received only RC & Pan Card from them for make him payment of freight.

    In this case can we liable to pay GST under Reverse charge mechanism if yes then what is the tax rate we have to pay and which tax category that payment is given under CGST, SGST or IGST.

  20. RAKESH SINGLA says:

    SIR WE R IN THE BUSINESS OF BLOOD COLLECTION TUBE OTHER DISPOSABLES USED IN HOSPITALS AND LABORATORY LIKE URINE CONTAINER WHAT IS GST RATES ON IT PLEASE SPECIFY IT

  21. GANGA CHRISTUS says:

    We are a residential school providing classes from pre-school to Grade 12. We are registered under section 8 of the Companies Act and under Section 12AA of the Income Tax Act. Please indicate whether we need to register under GST under the reverse charge mechanism.

  22. Zoeb Ali says:

    My firm is registered under Vat. In previous year 2016-17 my turnover was less then 75 lakhs. Now I wish to switch to GST composition. I wish to pay due vat of my closing stock by 30th June, From 1st July I wish to sale the goods under composition. What GST rules suggest?

  23. Shubham says:

    Kya GST aane se Telecom compny pure desh me ‘Roming ‘ khatm ho jayegi sur sabhi States ke liye ek hi offer hoga??

  24. Aakash kumar says:

    My firm is related online work business like railway ticket, tax payment, fee payment, Air ticket money trAnsfer, xerox And studio my Annual turnover is 1.5 cr. Please indicate whether we need to register under GST

  25. JOYROY says:

    SIR I HAVE 5 PROPRIETORSHIP FIRM.
    IS IT SUFFICIENT ONLY ONE REGISTRATION.
    IS IT POSSIBLE TO REGISTER 5 GERISTRATION.
    WHAT SHOULD DO.

    1. Admin says:

      Depends on what sort of proprietorship you have. If you have multi state VAT registrations then you will have to take state-wise GSTINs.

  26. Abhishek gupta says:

    Urgent help needed!!!

    I have purchased scrap material from Electricity board of MP, i have paid all value of goods including CST of 2% also i have given Form C to them.
    Half of material has been dispatched today i.e 30 june remaining will be dispatched tomorrow 1st july.
    Kindly tell me would i be liable to pay GST of 18% or it can be adjusted

  27. Arijit Datta says:

    Dear Sir,
    Please tell me the website name where I should registered my Shop. I am a cloth merchant,

  28. Ravindra Kumar Karnani says:

    We run a beauty parlour with turnover below 15 lakhs and were not charging any Service tax before GST came into existance. Now what is our status?
    a.Do we need to register under GSTT?
    b.If not now, then at what amount of Turnover does it become mandatory?
    c.When ever we need to register, shall we be entitled to tax credit on goods we purchase paying GST like shampoo, facial packs, etc ?
    d.Also Credit for Tax paid on smal instruments like scissors, cutters blade etc.?
    Thanks and regards.
    [email protected]

    1. Admin says:

      A. Its optional till 20 lacs.
      B. Mandatory after 20 lacs.
      C. Broadly yes.
      D. Not sure.

  29. Haresh Lathiya says:

    We are a transporter and understand that E-LR is needs to prepare. If it is to be done, then how can we prepare this. pls help

  30. Sachin Dhiman says:

    Dear sir
    For new registration of GST, any requirement for commercial office or we can do business from home ?
    Please help

    Warm regards
    Sachin Dhiman

    1. Admin says:

      You can do from home also.

  31. Akansha says:

    will GST apply on nursing & paramedical education providing schools

  32. Vivek jain says:

    Sir
    I am doing business in delhi and iam dealing in trading of bangles. As per gst act bangles are exempted hsn code 7018.
    I have interstate sale of nontaxable item that is bangles(taxfree under gst act 7018).
    Sir my question is do we require to register ourself under gst.
    If not then why transports are not booking our consignment and asking for gstin.
    Kindly reply
    Thanks

  33. vivek khosla says:

    We are software development firm , we have developed invoicing software. now few clients are telling us to put freight and insurance just below item area not at the bottom after grand total as earlier used to put., pl confirm

  34. MAYUR N MISTRY says:

    Dear Sir,

    (A) I am a freight forwarder ,we do run business in Air as well as sea .Please educate us is GST 18 % applicable on Freight also or only on origin charges for export .
    (B) Import shipment do we need to charge GST on ex-works services as the services are been rendered in overseas.

  35. Aliasgar poonawala says:

    hi sir,
    in order to avail credit for goods purchased before 1st july under excise bills,
    what is the criteria,how do we have to show our stock in order to avail gst credit against goods bought under excise and cst.
    we were only vat registered and now gst registered.
    pls explain.

  36. Haresh Lathiya says:

    We are a transporter and having offices at Baroda, Kandla, Bombay and Visakhapatnam. All activities are handled from Baroda. Here, whether we should take GST Numbers for our above all offices or not. Please help.

    Thanks

  37. Akanksha says:

    q.1 Do the salary individuals have to register for gst?
    q.2 Also, If someone is a blogger and wants to promote their blog on Facebook, are they supposed to register for GST? if yes then why?

  38. Ketan Patel says:

    We are job worker and also saler of die. Our añnualy turn over is up than 20 and less than 75. In composite scheme also available for job worker??
    If yes than what is % of GST is applicable??

  39. Samar says:

    I have registered proprietary company in July-15 as a trading firm in Gugaon, but i have not did any transaction since. now i want to start same firm kindly suggest whether i need to apply for GST.

  40. Manjiri says:

    If a research institute published a book can it exempted for sale.

  41. rakesh kumar says:

    i have gst number of delhi, if i shift my business place from delhi to other state then do i have to take another gst number or same will work.

  42. Rajinder Kumar says:

    Sir,
    I am a manufacturer of hosiery goods. I purchase yarn and produce socks and other hosiery related items. Socks comes under 5 % gst and yarn is under 18%. I want to know how will I get back the difference between my sale (5%) and purchase (18%) ?

  43. Babu Thomas, Mumbai. says:

    Sir, I’m a civil contractor. It is in Mumbai.
    I have contracted repairing and painting works of residence buildings and commercial buildings. I took the GST registrations. But many of the materials used on the site are at the GST rate.
    My question is, what percentage do I have to GST, and what about 18% of total work? Are you obliged to grant the GST Society of Total work? Will they be subjected to any further action if the society does not give up?

  44. Ashish says:

    Dear Sir/Madam,
    This is to inform you that we have registered under GST. While submitting GST return ( Form GSTR 3B ) payment has been wrongly paid under CESS instead of SGST of Rs. 235376/- .
    Now we are not able to file GSTR 3B return unless we discharge SGST Liability.
    Therefore you are requested to correct challan or guide us how to correct the challan so we can file the return.

  45. vinay says:

    Dear Sir,
    I am a Professional Technical Trainer and my primary place of business is Bangalore (Karnataka State)
    I prepare my Training Material in Bangalore at my place of business, but however I travel to my Client’s offices at various locations in India and deliver the training to my client’s audience.

    I have registered for GST in Karnataka. My Invoice goes from my Bangalore Office.

    Should I register in other states also ?.
    What type of GST should I pay ?

  46. Prateek Verma says:

    Ma Abhi business start Karna wala hu kya mujha gst registration Abhi Lena hoga ya baad m bhi le sakta h?aur kya Bina gst m registration liya mujha customer bill par gst lagana chahiya ya nhi?

  47. GSTSTUDENT says:

    Hi SIr i would like to know that rate of GST on sub contractor like in previous notification from 01 July it was 18% but now gov issued a new notification of 12% from 22 August 2017. Now which rate will be applicable if want to raise the bill to client . The bills relates to July & August 2017.

  48. Anonymous says:

    we are register dealer want to sale our old car to other register dealer . is GST applicable
    we are not dealing in old goods & services

    please let us know

  49. SEZ unit says:

    Hello,
    We are a SEZ unit and the prescribed law has created serious practical problems for SEZ units, on an on going basis. Kindly note as under:
    – We are unable to buy goods/services from unregistered suppliers, as we are under the IGST act.
    – Small suppliers are unwilling to file bonds and/or apply for refunds of small amounts of GST
    – Several service providers are also unwilling to file a bond or apply for refunds.
    – In most cases we are having to yield to the providers, and allow them to charge GST, which we are unable to offset or get a refund.
    We believe, the prescribed GST rules for making “Zero Rated” sales to SEZ units, is in practical terms regressive, as it is leading to losses on account of “dead” ITC for SEZ units.
    We feel SEZ units shoud be allowed the option to claim refund of any unused GST ITC, in addition to the possibility of availing Zero Rated Sales.
    We will be grateful if this issue is kindly take up with the relevant authorities

  50. Srikanth says:

    We have a translating business. We have still not started getting our turnover. Please give us gst details regarding translation and interpretation.

    1. Admin says:

      It looks like a service oriented business and registration can be applied with an SAC code in GST portal.

  51. Anonymous says:

    Dear Sir,
    we are works contract services provider
    My total business is above 20 lakh
    we charge CGST 9% and SGST 9% in my Tax Invoice it is OK

  52. Anonymous says:

    Are supplies from SEZ to DTA liable to BCD?

  53. sumeet saxena says:

    dear sir
    I am an architect hence use to pay service tax earlier.
    I had to pay GST where i use to pay service tax earlier , i have paid wrongly on the service tax portal where the tax deposited and got deducted from my bank account,
    and after realising mistake, i had deposited using GST portal.
    So how do i get refund back my money from service tax site?
    Please advise

    1. Admin says:

      Kindly approach the service tax officer of your jurisdiction.

  54. Prasanta Baidya says:

    Please help on GST rate and HSN Code for Agricultural products purchase from direct farmer? Such as Pulses, Dal, Cow dung, Earthworm, Tree Leaves, Wood, Mango etc.

  55. VIDYASAGAR TUMMAPUDI says:

    DEAR SIR
    PLEASE SUGGEST CAN I CREATE THE WAYBILL FOR BELOW 50THOUSEND
    IF ANY CIRCULAR FOR THESE

  56. Mohsin says:

    I want to know which gst rule will be applicable
    If
    I am doing indirect export … suppose
    Customer pay ME from USA , the item is in AUSTRALIA. I tell to Australia seller to ship to USA .
    My turnover is less than 20 lakh .

  57. L. Sampath Kumar says:

    Dear Sir,
    We are packed food product manufacturer and our turnover is around Rs.150000/- P.A. We are selling through retailers and supper markets. We are not register in GST.
    1. Our retailers wants HSN code for my products.
    2. How can i get the HSN Code for my products (Expl. Rice Flour & Rice Mixes gravy)
    3. How to sell my product with HSN Code and witout GST No – If its is possible.

    Kindly clarify
    Thanks
    With Regards
    L. Sampath Kumar

  58. Rajesh M says:

    Dear Sir,
    I am a registered dealerin Telangana and am buying material on IGST from Maharashtra state. I am selling the same material to Andhra Pradesh state on IGST basis.
    Can I claim IGST input credit for this transaction or do I have to pay the full IGST collected by me?

    1. Anonymous says:

      you can claim IGST input credit.

  59. Druv adak says:

    Dear sir,
    i want to know is there any changes made in jobworker 180 days rules. ?
    some of the websites says that the rules 180 days has been changed to 1 year.
    is it true..?

  60. PRK Kartha says:

    Can the developer of a property charge GST in the monthly maintenance charges from the owners of the flats sold by him

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