In the above case company Y can claim CENVAT against Service Tax paid BY company X through Form TRAN 1 upto and it should be accounted in the books of company Y in month of July. Or in the hand of company X need to be reverse the same liability in books and go for refund.

not at all..

Yes

If Point of taxation is under old law, Old law is applicable, otherwise GST.

Yes, ITC can be availed under GST on basis of necessary documentation. TRAN 2 is for those who were not registered pre GST or trader or dealer who does not have documents of duty paid .

Yes, if he has duty paying documents.

No

If credit of the excise duty was taken in the last return filed under excise, then it is eligible for transition.

No, PLA balance will not be transitioned through the IRON-1 form.

No CGST credit cannot be taken of VAT paid earlier. Only SGST credit is available for the same.

No, SGST credit cannot be taken of Central Excise/Service Tax paid earlier. Only CGST credit is available for the same

Not yet decided.

No as per section 140 of CGST Act.

You can file a complain against it in the Screening Committee (of your state) of the National Anti profiteering Authority.

No, as per section 140 of CGST Act.

Registered person will issue a credit note to the unregistered person.

GST registration is based on PAN and your family members can have different registration but maintain records also separately

GST registration is based on PAN and your family members can have different registration but maintain records also separately

1. You are required to take registration for your Chennai Branch Office (SEZ) GST law is silent about separate registration of SEZ unit located in SEZ. Accordingly, SEZ unit will have to take registration under GST for either principal place of business or additional place of business. 2. IGST ( though supply to SEZ is zero rated supply , it will not be treated as export for you as you will be considered distinct person for that matter ) Section 7(5) of the IGST Act, 2017 provides that supply of goods and/or services, when the supplier is located in India and the place of supply is outside India and to or by a SEZ developer or a SEZ unit shall be deemed to be a supply of goods and/or services in the course of inter-State trade or commerce. As per section 2(5) of IGST law, ‘export of goods’ means taking goods out of India to a place outside India. Therefore, to be called as export of goods, goods should cross the territory of India. As per section 2(6) IGST law ‘export of services’ is defined to means the supply of any service when the supplier of service and recipient of service are not merely establishments of a distinct person in accordance with section 25(4) of the CGST Act, 2017. 3. Services from SEZ will be as per normal GST charges (depends on place of supply and suppliers location ) Supply of goods and/or services by the SEZ units or Developers from SEZ to DTA would be covered under the normal course of supply.

1. GST registration is mandatory for every Sub Brokers 2. as per sec 24

No, he is not liable to be registered as providing goods chargeable at NIL rate.

Not liable for registration

Firstly you have to migrate under GST then cancellation form shall be filled.

No need to take registration if only providing GTA services. GTA providing services to unregistered person has to take registration GTA does not have to register under GST if he is exclusively transporting goods where the total tax is required to be paid by the recipient under reverse charge basis (even if the turnover exceeds 20 lakhs). A person who is engaged in making only supplies of taxable goods/services on which reverse charge applies is exempted from obtaining registration under GST.( Notification No. 5/2017- Central Tax dated 19/06/2017)

You have to make payment of tax on 1st supply made after voluntary registration

Apply for GST Practitioner on common portal

GST registration is mandatory only in cases falling under section 24.

Registration is compulsory only in cases falling under section 24. Further, in your case, he can avail the benefit of threshold limit i.e. 20 lakhs.

Yes, 20 lakhs limit shall be applicable under GST

If a supply is being made from a State, registration is required irrespective of the place being principal place of business or not.

Registration is required when the aggregate turnover exceeds Rs. 20 lakhs.

No, you don t need to register, since your turnover is less than Rs. 20 lacs

No, registration is not required for service providers if aggregate turnover is less than Rs. 20 lakhs. If migrated from Service Tax, then please use FORM REG-29 to cancel your registration.

You must apply for registration as soon as turnover crosses Rs. 20 lakhs . You will be liable to pay tax on all taxable supplies made from the effective date taxable supplies of registration.

No only the top five items need to be declared while registration.

Yes, the facility of exemption from registration on inter-state supply is available only for service providers and certain goods like handicrafts. All other suppliers of goods need to compulsory register if they are making inter-state supplies.

No. As per sec 7(3) of the IGST Act, such supp. are IGST supplies. You need not take any registration in Hariyana , but you need to charge IGST on your works contract services.

Yes as the sales office will be treted as distinct entity provdiing service to the registered office in Delhi.

Yes, if your aggregate turnover is more than Rs. 20 lakhs. Please refer to Notification no. 10/2017 — Integrated Tax.

Yes, please refer rule 22 of CGST Rules. You have to apply through FORM REG-16 or REG-29.

No.

No. Job worker would be required to obtain registration if his aggregate turnover exceeds the prescribed threshold limit.

It is applicable to all registered persons who did not opt for composition levy under Section 10 of CGST Act, 2017

You will have to first cancel the regular registration by filing FORM GST REG 29 and then take a fresh registration by filing FORM GST REG-01 choosing ISD in the field "Reason to obtain registration.

"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 refers.

You will have to first cancel the regular registration by filing FORM GST REG 29 and then take a fresh registration by filing FORM GST REG-01 choosing ISD in the field "Reason to obtain registration".

Yes, as it is an inter-State supply, you are liable to take mandatory registration under section 24.

As job work is a service, it would be considered a supply and the job worker would be required to obtain registration if his aggregate turnover exceeds Rs.20 lakhs or, Rs.10 Lakhs in special category states except the State a Jammu and Kashmir.

If you are a supplier of services with turnover below R. 20 Lac, you are exempted from registration. Please refer Notification N. 65/2017 — Central Tax, dated 15.11.2017.

Below 20 lakhs no need to take registration please refer section 22 of CGST Act, for cancellation please refer Rule 22 of CGST Rules, 2017.

No, Section 17(5) of the Central Goods and Services Act, 2017 provides that input tax credit in respect of the motor vehicles and other conveyances shall not be available-

You need to take registration in all such location for claiming CGST and SGST.

Notification for ITC on Restaurant is dated 15th November . You can not take credit for invoice dated 14 Nov 2017

NO YOU CAN NOT CLAIM ITC . BLOCK CREDIT AS PER SEC 17(5) OF CGST ACT 2017

YES

Normally, yes

No GST and ITC

Yes, Eligible for ITC

Yes

Yes, normally ITC shall be availed against payment of GST under RCM

Yes, ITC can be claimed.

ITC will be available under GTA

YES, ITC shall be availed on GTA under RCM

Yes.

No tax liability arising out of reverse charge can only be paid from the cash ledger.

Yes. Please refer to the Notification No. 51/2017-Central Tax.

ITC can be taken by furnishing the detail of eligible duties paid in FORM TRAN-1.

ITC with respect to free samples is not allowed. Sec 17(5)(h) refers.

As per section 54(3) of CGST Act, 2017, refund of ITC is not allowed if goods exported outside India are subject to export duty.

No, a person cannot take ITC with respect to goods lost, stolen, destroyed or written off.

No. It is not allowed as per section 17(5) of CGST Act, 2017.

You can claim ITC in the subsequent months.

You have to pay GST But you are not eligible for avail credit.

No, input tax credit cannot be availed by the composition dealers.

Credit will not be available if goods or services are used for personal consumption, as provided under Section 17(5)(g) of the CGST Act, 2017.

It is expected to be issued soon.

For eligibility of ITC please refer to Section 16 of the CGST Act, 2017. For negative list on which ITC is not available - please refer section 17(5) of the Act.

Challan No. of manufacturer and it's date need to be mentioned.

No. Please refer to Section 17(5) of the CGST Act, 2017.

Yes.

No, a person cannot take ITC with respect to goods lost, stolen, destroyed or written off.

No. It is not allowed as per section 17(5) of CGST Act, 2017.

As per S. 16(4) of the CGST Act, ITC is not available after the due date of furnishing the return for the month of September of the next year or furnishing of the annual return, whichever is earlier.

No, it is not allowed.

The builder needs to adjust his price (without taxes) to the extent of ITC available to him.

No, deduction under section 51 has not yet been notified. For refund of wrongly deducted tax, please see section 51 (8).

No.Credit of Education Cess and SH Education Cess cannot be carried forward.

Refund of accumulated ITC can be claimed only after export takes place.

If you are from Delhi then u can charge CGST and SGST. If from Noida then IGST.

GST payable on advance

This supply shall be considered as Composite supply as Rice is principal product and for packing jute bags shall be treated as ancillary to principal supply.

Yes, GST is applicable on Interest & late payment . As per Section 12(6) of CGST Act, 2017 relating to Time of Supply of Goods states that time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value. This means that the tax is payable on interest received for delayed payment.

Printing service is specifically mentioned in services schedule Notification No. 11/2017-Central Tax (Rate), then it shall not opt composition scheme.

As advocates shall not be required to take registration under GST due to Some services covered under RCM or others covered under Nil rated.

Works contracts is covered under GST and treated as supply of services.

No GST on Salary.

Yes, GST will be applicable.

Schedule I and II = taxable. Schedule III = Non Taxable

No GST Payable.

No GST on sample to customers.

No GST Payable.

Yes

State wise exemption can be there.

No GST as it is part of CTC.

Under RCM, you have to pay tax. Tax will be paid by Manufacturer or dealer under RCM if per day purchases are more than Rs. 5000/-( Sec 9(4) of CGST Act) Deffered till 31 March 2018 . ( GST Council decision on 06th Oct & Notification No. 34 dt 13 /10/2017)

Assuming supply happended after the change in tax rate, 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

Since, this transaction is not in furtherance of business then such transaction would not be considered as supply.

Yes it is required in terms of Rule 46 (q)

Free ITC q d Y decs are not supplies as per the GST I w d e no is reuire. ou nee to reverse credit for the same.

Such supplies will be treated as consumed by the supplier. The transaction will be treated as a supply to Consumer and no credit will be available to the employer on these transactions.

No. Please refer to Section 10 of CGST Act.

Export of services can be done, with or without payment of IGST, as per section 16 of the IGST Act.

Yes, please refer to rule 55 of CGST Rules.

GST is leviable on advances received for supply of services.

Those which are not leviable to GST under the GST Acts viz., petrol, Diesel, Air Turbine Fuel.

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.

Yes. (Refer Notf No. 10/2017-Integrated Tax dt 13.10.2017)

Vide Notification 48/2017-CT, supply of goods to EOU are deemed exports, hence IGST To be paid.

Yes, supplies to SEZs are chargeable under IGST Act. However, supplies can also be made without payment of integrated tax under bond or LUT.

Please refer to the circular no 17.

No, a composition scheme dealer can not make inter- state supply.

Yes, as it is an inter-State supply under section 7 (4) of the IGST Act, you will be liable to pay IGST.

A supplier of service will have to register at the location from where he is supplying services.

Yes, in the table no. 8 of GSTR-1.

Client has to pay tax under RCM

When service provider is unregistered then 1. Taxes on rent paid shall be paid under RCM 2. Commission or wages when covered under employee- employer relationship, then there is no levy under GST

RCM is applicable if services received from unregistered person.

No, GST is not applicable on Nil rated supply

No, GST is not applicable on exempted supply

Yes, Tax shall be paid under RCM,

If it is residential dwelling then no GST

Limit of Rs. 5000 is for a single day

On Rs. 6,000

Yes, it is subjected to RCM

Limit will not include tax free supplies

No, RCM will not be applicable.

Yes. Please refer to the notification NO. 13/2017-CT(Rate) dt 28/06/2017

In case, the service provider is outside India and the recipient of such service is in India, then RCM will be applicable.

No. Please refer to notification no. 38/2017-Central Tax (Rate)

IGST.

No. Single challan will do.

Yes. It has to be paid till 12th October as Not. 38/2017- Central Tax (Rate) came into force with effect from 13th October, 2017.

Tax needs to be paid.Please refer to section 12(3) CGST Act, 2017.

Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis. Please refer to section 2 (6) of CGST Act.

Supplementary Invoice/ debit note/ credit note shall be issued and proportionate ITC shall be reversed.

Tax invoice in case of job worker is registered or bill of supply in case of unregistered.

As per the return format you can also cancel the invoice.

Bill of Supply. The supply should not be interstate.

GSTIN of the recipient needs to be mentioned in this case & it needs to be mentioned that “ Whether tax payable under reverse charge”

HSN and SAC code mentioned in invoices before every description of goods or services if turnover exceeds 1.5 crore otherwise there is exemption.

In this case, you have to pay under RCM and issue payment voucher at each payment and issue self invoice on monthly basis for total amount of purchase from unregistered dealer.

Person can issue one tax invoice for the taxable invoice and also declare exempted supply in the same invoice.

Yes

You may start from 1 or continue series. As new law new series.

Yearly

You may use any.

Yes

No. Invoicing needs to be done as per rule 46 of CGST.

No. Invoicing needs to be done as per rule 46 of CGST rules.

Yes.All the mandatory details as per chapter VI of CGST Rules should be present on such invoice.

Yes.

Valuation needs to be done on basis of Section 15 of CGST Act & Chapter IV of CGST Rules. The same would be mentioned on tax invoice raised in accordance with rule 46 of CGST Rules.

If no ITC was availed,then as per rule 32(5) of CGST Rules, value shall be the margin value.

Tax will have to be paid with interest in GSTR-3B return of October .

Issuing an invoice/bill of supply is mandatory under GST law. Complaint against such persons can be made to jurisdictional tax officers .

A complaint can be filed with any local tax authority.

Single invoice can be issued to the recipient depending upon the terms of contract.

A complaint can be filed with any local tax authority .

A retail outlet in gold ornaments is buying and giving to its employees uniform. The uniform supplier has charged GST on the supply. Is the retail outlet is eligible to claim input tax credit of the same

Any correction towards the eligible ITC, or any other correction in the details of inward supplies submitted in the Form GSTR-3B, need to be reported in Form GSTR-2.

Petroleum products may be outside the ambit of the Goods and Services Tax, but petrol pump owners, who sell non-oil products, such as machine oil and distilled water, or operate convenience shops in their establishments, will have to register and file GST Returns .

There are two possible scenarios in this case. 1. Normal Scenario: your customer (the receiver )rejects the invoice, following which you will get the intimation for the same and you can then amend the GSTIN of the invoice. 2. Exceptional Scenario: If the customer (receiver ) accepts the invoice, you will have to report the issue to your Jurisdictional Officer citing such error and its rectification. The Jurisdictional Authority will have to option to make good such error, after ascertaining the facts of the case. In any case , you can not re issue invoice.

YES

Yes as invoice level detail need to be filed.

Yes. It is a B to C transaction. Need to be disclosed cumulatively. Required to be paid from our own registration number.

For Oct-17, GSTR-4 has to be filed while for November onwards, FORM GSTR-3B needs to be filed

Yes, applicable

No, GSTR-3B cannot be amended after filing of return.

This will be available shortly.

Yes, CMP-03 form has to be filled by everyone whom files an intimation under sub-rule(1) of Rule 3.

The facility to file quarterly GSTR-1 for taxpayers will turnover less than Rs. 1.5 Crore will be available soon.

Details about filing of GSTR-2 will be notified on a further date.

Yes, every registered person is liable to file returns. You can cancel your migrated registration by filing FORM GST REG-29.

No. It has to be filed by 20th November, 2017. Late fee will be applicable otherwise.

There is no late fee for late filing of GSTR-3B for July, August and Sep'2017. From Oct onwards, the late fee for GSTR-3B will be Rs. 50 per day (Rs. 20 per day for NIL filers) .

Currently, there is no such facility. It is envisioned that a simpler facility for NIL filers shall be introduced in the system in the future.

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.

For details related to high sea sales, please refer circular no. 33/2017-Customs.

As per exchange rates notified under Customs Act.

Yes. Details of zero rated services are required in GSTR 3B.

All registered persons have to pay At monthly by filing FORM GSTR-3B.

By 31st December; 2017

FORM GSTR - 1 return is to be filed for every month from July-October, 2017 by registered persons having more than 1.5 cr turnover . Last date is 31st Dec, 2017 2017.

Last dates 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.

No.

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, edit facility shall be available.

It is only for migrated dealers as per rule 3(4) of CGST Rules, 2017.

In place of FORM GST RFD-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.

A detailed circular is being issued shortly

GSTR-4

Yes

You can furnish their detail in TRANS-1/TRANS-2.

FORM GSTR -1 return is to be filed for every month from July-October, 2017 by registered persons having more than 1.5 crore turnover . Last date is 31st Dec, 2017.

Last dates 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.

No.

If your turnover is below Rs. 1.5 Crore, you have to file GSTR-1 quarterly (Notification 57/2017-Central Tax 15.11.2017). All taxpayers are required to file GSTR-3B monthly, until March 2018. (Notification 56/2017-CT, dt. 15.11.2017 and Notification 35/2017-CT, dt 15.09.2017).

In table 4B of FORM GSTR-1.

He can file combine data for complete quarter.

In table 4B of FORM GSTR-1 .

Yes, in the table no. 8 of GSTR-1.

Anyway your warehouse should have been registered under the GST which is in the same State. The supplier billing from different State does not matter . In my view it is Intra-State supply attracting CGST and SGST

In your case IGST will be applicable and place of supply is Maharashtra. If you want to claim ITC on input services received in respect of property in Maharashtra then you have to take registration in Maharashtra. The service recipient can claim ITC if he is registered in Maharashtra.

No GST as place of supply is outside India.

Yes. IGST

IGST, if bill is raised from Delhi.

In general , supply of services by registered person to another registered person of same state , place of supply will be location of recipient & treatment will be SGST + CGST( Sec 12(2) of IGST Act.) In case of services provided in other state , sec 12(3) to 12(14) are applicable . Place of supply of services will be ascertain depends on situation .

A registered person will pay CGST & SGST under RCM ( Sec 9(3) of CGST Act GTA provides services to a registered Person – place of supply will be the location of such registered person. Service provider(GTA) & place of supply (location of Recipient – Registered person ) are in same state.

IGST.

Charge IGST.

Place of supply for goods need to be checked.

If you are from Delhi then you can charge CGST and SGST. If from Noida then IGST.

Yes, as per section 13 of IGST Act, 2017

No it is treated as a deemed sale and the tax is applicable in the starting.

Place of supply shall be Bill to i.e. Gurgaon. After that you have to bill from Gurgaon to delhi.

No GST liability arises at the time of booking order/receiving advance. Liability to pay GST will arise at the time of issuing involve for delivery of goods from place of business.

IGST will be payable by supplier in Kanpur on invoice raised to you in Delhi. You will take ITC of the IGST so paid and take credit. You will issue invoice to buyer in Mumbai and charge IGST.

Place of supply would be location of supplier.

CGST and SGST as per sec 10(1)(a) since Place o Supply in this case is where the movement of the goods terminated for delivery to the recepient

It is performing the role of intermediary. So place of supply is in India and therefore it is subjected to GST and will not be treated as export of services.

rate of GST will be 18%

We are interior Designer taking Works contract, Do we need to charge Movable physical product, immovable product and Services separately? Because we are buying material like AC and other electricals @28% but we are charging to our client combine (of material and works service) invoice GST @18%. We are charging @28% or @18% (As per product rate) only if we are supplying separate product only (other than Works contract).

Tax rate of GST either 12% or 18% depends upon facility of air conditioning/ central air heating etc.

Proper facts need to be seen. Prima facie if it is a GTA then rate is 5%. Otherwise of not GTA, you can also take exemption that it is not taxable.

18% is not on profit amount, it is on the total value. And take the credit.

Only GTA service provider received service from other GTA, can service receiver pay the tax @5% against the service as per RCM

The rate for Tour Operator is 5% without ITC. Whether he charge 18% GST on his profit amount only and take benefit of input credit.18% is not on profit amount, it is on the total value. And take the credit.

Rate on rental of machine is same rate as that of machine.

Normal taxes need to be applied treating it to be a normal unit.

Unless notified, a decision of the Council is not effective.

Yes, GST is leviable on interest or late fee or penalty for delayed payment of any consideration. Please see Section 15 of the CGST Act,2017

If the tour operator acts as a pure agent then he may charge 5% on his own commissioner, whereas the hotel will charge the applicable rate on its own services.

Kindly refer to Notification No. 41/2017--Integrated Tax (Rate)

5% needs to be paid on turnover in your State / UT.

National Anti-Profiteering Authority is set up to take action in such cases. Pls refer to the print ad carried out in all daily newspapaers on 22.11.2017.

Customs duty and cess as applicable + IGST+ GST compensation cess if any.

For persons other than composition dealers, at the time of issuance of invoice or its due date. Pkase refer notification 66/2017-CT, dated 15.11.2017.

Yes. Interest is applicable on this.

Credit note can be issue for the tax (Central/State) whichever was charged excess.