1.What will happen to the GSTR1 already filed for Jul 17 by dealers having <1.5 Cr Turnover? Shall they file the same information again in Quarterly return also?
GSTR-1 now is required to be filed on quarterly basis for dealers who's turnover is less than 1.5 Cr. Such dealers is now required to file returns for August and September 2017 only if they have filed July return already , Option to file quarterly return will be enabled on GST portal soon.
2.What happens to accumulated credit with manufacturers exporting through merchant exporters? Inputs are @ 18% GST, sale to Merchant exporter @ 0.1%?
Manufacturer can claim refund of accumulated ITC under section 54(3) of CGST act-2017 read with rule 89(1) of CGST rules -2017.
3.Buyer fails to give GST number to Supplier. How to treat such transaction?
It may be treated as B 2 C transaction ,Buyer would not get ITC benefit.
4.I am representative of OIDAR. Do I have separate provision for invoicing ?
No, Invoicing needs to be done as per rue 46 of CGST rules.
5. What is the period of OIDAR return filing ?
Monthly. Return in FORM GSTR-5A needs to be filed on or before the twentieth day of the month
succeeding the calendar month or part thereof.
6.We are planning to implement e-invoicing only.Is it possible ?
Yes. All the mandatory details as per chapter VI of CGST Rules should be present on such invoice.
7.I am a kirana shopkeeper. Is it mandatory to have signature on invoices?
8.Is there an option to surrender registration for those who wish to cancel their registration as per Notification no. 05/2017 — Central Tax ?
Yes, please refer rule 22 of CGST Rules. You have to apply through FORM REG-16 or REG-29.
9.What will be place of supply in case selling goods on his over the counter shop to unregistered parties who belong to other states?
Place of supply would be location of supplier.
10.Service dealer opted for composition scheme. Later he came to know that the scheme is not applicable for services. What remedy he has now?
Please refer rule 6(3) of CGST Rules. You can opt out and need to follow all other provisions of the Act.
11.If I have taken composition for restaurant. Am I liable to pay 5% on items sold on MRP such as drinks, chocolates or 1% ?
yes, 5% needs to be paid on turnover in your State / UT.
12.I pay Rs. 60,000 as shop rent to unregistered dealer. Is reverse charge applicable on that?
No. Please refer to notification no. 38/2017- Central Tax (Rate)
13.I export vegetables. Where do I file in FORK GSTR-3B - Zero rate goods or Nil rated goods?
Zero rated goods.
14.What is the date of applicability of e-Way Bill System. Some are saying that it has been made applicable from 12/09.
Central government has not notified the enforcement of e-Way bill rules. Till that time State e-Way bill, if any, would be applicable.
15.Want to opt for composition scheme. When will be the option to opt for the scheme enabled again?
It has been enabled. Please refer to the Notification no. 45/2017-Central Tax.You can opt out from composition scheme but effective date will be first of Next month.
16.Whether 'Subsidiary Canteen Stores' run by Maha Police/SRPF are exempted under GST?
17.Advance was given when rate was 28%, and our vendor has paid tax on it. Subsequently rate has fallen to 18%. Will the invoice will be raised at 18% . If yes, what to do of additional 10% paid as advance?
Assuming supply happened after the change in tax rates the time of supply is date of issue of invoice. Therefore, 18%. Additional tax paid can either be adjusted in subsequent months or claimed back as refund .
18.On my website, I show Google ads, for which I can't generate invoice. Google calculates my earning and transfers to my bank account. For brands, which gives ads directly to me I generate invoice. My annual Turnover hasn't crossed Rs. 20 Lakhs. Do I need to register for GST?
Registration is required when the aggregate turnover exceeds Rs. 20 lakhs
19.Is transition credit of excise duty available on an inter-State sale made on 23rd June 2017 but delivery is yet to be taken? Kindly clarify ?
If credit of the excise duty was taken in the last return filed under excise, then it is eligible for transition
20.Whether professional services provided by director of a company to same company is covered under RCM ?
RCM is applicable for the professional Pls refer to notf No. 13/2017-CT(Rate) dt28.06.2017