GST Forms: Return Filing Sahaj Sugam, Registration, Challan, Refund, Invoice, Transition

In order to aware the general public with latest GST provisions and amendments, the government authorities regularly issue several GST forms to acknowledge the latest structural changes in the laws and regulations in the goods and services tax regime.

Here we provide all the updated GST form including Sugam, Sahaj, final GST rules, rules related to the registration and amendments, GST forms related to the returns/statements, invoice formats and transition and migration-related GST forms.

Find all the necessary GST forms on all the categories here:

Goods and Services Tax (GST) Rules & GST Acts

Sr.No GST Rules GST Acts
1. CGST Rules 2017 101st Constitution Amendment Act, 2016
2. IGST Rules 2017 CGST Act
3.   CGST (Extension to Jammu and Kashmir) Act, 2017
4.   IGST Act
5.   IGST (Extension to Jammu and Kashmir) Act, 2017
6.   UTGST Act
7.   GST (Compensation to the States) Act

Proposed New GST Return Forms (Regular T.O. up to 5 Crore)

Normal Sugam Sahaj
Normal GST Return New GST Return Sugam New GST Return Sahaj

Goods and Services Tax (GST) Forms for Registration & Cancellation

Sr.No Form Number Description
1. REG-01 Registration Application u/s 19(1) GST Act, 20
2. REG-02 Acknowledgement
3. REG-03 Information regarding Registration / Amendments / Cancellation Notice
4. REG-04 Filing application for clarification Registration / Amendment / Cancellation / Revocation of Cancellation
5. REG-05 Order application for rejection for Registration / Amendment / Cancellation / Revocation of Cancellation
6. REG-06 Issued registration certificate u/s 19(8A) of the GST Act, 20
7. REG-07 Application for Registration as TDS or TCS u/s 19(1) of the GST Act, 20
8. REG-08 Order of Cancellation of Application for Registration as TDS /TCS u/s 21 of the GST Act
9. REG-09 Non-Resident Taxable Person Application for Registration
10. REG-10 The person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person Application for registration
11. REG-11 Amendment in Particulars subsequent to Registration Application
12. REG-12 Temporary Registration/ Suo Moto Registration Order of Grant
13. REG-13 Grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others Application/Form
14. REG-14 Application for Cancellation of Registration under GST 20
15. REG-15 Amendment Order
16. REG-16 Cancellation of Registration Application
17. REG-17 Cancellation of Registration Show Cause Notice
18. REG-18 Show Cause Notice issued for Cancellation Reply
19. REG-19 Cancellation of Registration Order
20. REG-20 Dropping the proceedings for cancellation of registration Order
21. REG-21 Revocation of Cancellation of Registration Application
22. REG-22 Order for revocation of cancellation of registration
23. REG-23 Show Cause Notice for rejection of an application for revocation of cancellation of registration
24. REG-24 Reply to the notice for rejection of an application for revocation of cancellation of registration
25. REG-25 Provisional Registration Certificate
26. REG-26 Existing Taxpayer Application Enrolment
27. REG-27 Provisional registration Show Cause Notice cancellation
28. REG-28 Provisional registration Order Cancellation
29. REG-29 Provisional registration Application cancellation
30. REG-30 Field Visit Report Form

Goods and Services Tax (GST) Forms for Return/Statement

Sr.No Form Number Return Help Description
1. R-1 GSTR-1 Filing Guide Outwards details of supplies of goods or services
2. R-1A Auto-drafted details of supplies of goods or services
3. R-2 GSTR-2 Filing Guide Inward supplies details of goods or services
4. R-2A Supplies auto drafted details from GSTR-1 or GSTR-5 to the recipient
5. R-3 GSTR-3 Filing Guide Monthly returns
6. R-3A   Return defaulter u/s 46 Notice
7. R-3B GSTR-3B Filing Guide Monthly return for all regular taxpayers
8. GST CMP 08 GST CMP 08 Registered persons opting composition levy quarterly payment deposit form
9. R-4 GSTR-4 Filing Guide Registered persons opting composition levy annual return
10. R-4A   Registered persons opting composition levy Auto drafted details
11. R-5 GSTR-5 Filing Guide Non-resident taxable persons return
12. R-5A GSTR-5A Filing Guide Online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies
13. R-6 GSTR-6 Filing Guide Input service distributors returns
14. R-6A   Supplies auto drafted from GSTR-1 or GSTR-5 to ISD details
15. R-7 GSTR-7 Filing Guide Tax deduction at source returns
16. R-7A   TDS certificate
17. R-8 GSTR-8 Filing Guide Tax collection at source statement
18. R-9 GSTR 9 – Filing Guide Annual return for regular taxpayers
19. R-9A GSTR 9A Filing Guide Annual return for composition taxpayers
20. R-9B   Anuual return form for E-commerce traders
21. R-9C GSTR 9C Filing Guide GST audit reconciliation statement
22. R-10 GSTR 10 Filing Guide Final return
23. R-11 GSTR-11 Filing Guide Inward supplies statement for persons having Unique Identification Number (UIN)
24. TRP-1   Application for enrolment as Tax return preparer
25. TRP-2   Enrolment certificate as Tax return preparer
26. TRP-3   Show cause to as Tax return preparer
27. TRP-4   Order of cancelling enrolment as the Tax return preparer
28. TRP-5   List of Tax return preparers
29. TRP-6   Consent of taxable person to Tax return preparer
30. TRP-7   Withdrawal of authorization to tax return preparer
31. 9A   Audit Report
32. ITC-1A   ITC MIsmatch Report

Read Also: GST Notifications on Tax and Rate: Central, Integrated and Union Territory

Goods and Services Tax (GST) Forms for Composition

Sr.No Form Number Description
1. CMP-01 Notification for the payment of taxes under section 10 (composition scheme) 

(Concerning taxpayers registered under the present regime migrate on the selected day)

2. CMP-02 Notification for the payment of taxes under section 10 (composition scheme) 

(Concerning Taxpayers registered under the Act)

3. CMP-03 Notification of stock details from the date of opting composition scheme
(Concerning taxpayers registered under the present regime migrate on the selected day)
4. CMP-04  Notification/ Application to opt out from the composition scheme
5. CMP-05 Notification of denial option for the payment of tax under composition scheme
6. CMP-06 Responding to the notification to show cause
7. CMP-07 Reply order to accept or reject concerning show cause notice
8. CMP-08 Payment Deposit Form for Each Quarter

Goods and Services Tax (GST) Forms for Challan

Sr.No Form Number Description
1. PMT-1 Electronic Liability Register of registered person (Part–I: Return related liabilities) 

Electronic Liability Register of taxable person (Part–II: Other than return related liabilities)

2. PMT-2 Electronic Credit Ledger
3. PMT-3 Order for re-credit of the amount to cash or credit ledger on the rejection of refund claim
4. PMT-4 Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5. PMT-5 Electronic Cash Ledger
6. PMT-6 Challan For Deposit of Goods and Services Tax
7. PMT-7 Application for intimating discrepancy in making payment
9. PMT-8 Payment of self-assessed tax
9. PMT-9 Transfer of Amount from One Account Head to Another in Electronic Cash Ledger

Goods and Services Tax (GST) Refund Forms (Centre)

Sr.No Form Number Description
1. RFD-01 Refund Application form
2. RFD-01A Application for Refund (Manual)
3. RFD-01B Refund Order Details
4. RFD-02 Acknowledgement
5. RFD-03 Notice of Deficiency on Application for Refund
6. RFD-04 Provisional Refund Sanction Order
7. RFD-05 Refund Sanction/Rejection Order
8. RFD-06 Order for Complete adjustment of claimed Refund
9. RFD-07 Show cause notice for reject of refund application
10. RFD-08 Payment Advice
11. RFD-09 Order for Interest on delayed refunds
12. RFD-10 Refund application form for Embassy/International Organizations
13. RFD-11 Refund of Integrated Tax Paid on Export of Goods or Services under Bond or Letter
of Undertaking

Goods and Services Tax (GST) Refund Forms (State)

Sr.No Form Number Description
1. RFD-04 Provisional Refund Order
2. RFD-05 Refund Sanction/Rejection Order
3. RFD-06 Order for Complete adjustment of claimed Refund
4. RFD-08 Payment Advice
5. RFD-09 Order for Interest on delayed Refunds

Goods and Services Tax (GST) MOV Forms

Sr.No Form Number Description
1. MOV-01 Statement of the Owner / Driver/Person in Charge Of the Goods
and Conveyance
2. MOV-02 Order For Physical Verification /Inspection of the Conveyance,
Goods and Documents
3. MOV-03 Order of Extension of Time for Inspection Beyond three Working
Days
4. MOV-04 Physical Verification Report
5. MOV-05 Release Order
6. MOV-06 Under Section 20 of The Integrated Goods and Services Tax
Act, 2017
7. MOV-07 Under Section 20 of The Integrated Goods and Services Tax Act, 2017
8. MOV-08 Bond for Provisional Release of Goods and Conveyance
9. MOV-09 Order of Demand of Tax And Penalty
10. MOV-10 The Integrated Goods and Services Tax Act, 2017 and Goods And Services Tax (Compensation To States) Act, 2017
11. MOV-11 Order of Confiscation of Goods and Conveyance And Demand of
Tax, Fine and Penalty

Input Tax Credit (ITC) Forms

Sr.No Form Number Description
1. ITC-01 Declaration for claim of input tax credit under sub-section (1) of section 18
2. ITC-02 Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
3. ITC-02A Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
4. ITC-03 Declaration for intimation of ITC reversal/payment of tax on inputs held in stock
5. ITC-04 Details of goods/capital goods sent to job worker and received back

Goods and Service Tax (GST) E-Way Bill Forms

Sr.No Form Number Description
1. E-Way Bill-01 E-Way Bill-01
2. E-Way Bill-02 Consolidated E-Way Bill
3. E-Way Bill-03 Verification Report
4. E-Way Bill-04 Report of detention
5. E-Way Bill-05 Application for unblocking of the facility for generation of E-Way Bill
6. E-Way Bill-06 Order for permitting / rejecting application for unblocking of the facility for generation of EWay Bill

Goods and Services Tax (GST) Form for Invoice Format

Sr.No Form Number Description
1. INV – 1 Generation of Invoice Reference Number
2. Sample GST Bill Format GST Invoice Format, Export Invoice Under GST Sample Format

GST Transition Formats and Rules

Sr.No Form Number Description
1. GST Transition Formats Formats for GST Transition of Goods
1. GST Transition Rules Rules of GST Transition of Goods

Recommended: How to File GST Return Online in India

CA Shikha Tiwari (Ex-Employee)

I am Shikha Tiwari, qualified chartered accountant since 2012. My main working area is Indirect taxation (GST). i am simple and highly professional personality. Always ready to help others.

SAGINFOTECH PRODUCTS

314 thoughts on “GST Forms: Return Filing Sahaj Sugam, Registration, Challan, Refund, Invoice, Transition

  1. I registered work-contract regular GST different works. nil returns filed up to December 2018.
    Purchase material iron and cement invoices previous month missed. How the returns filed procedure work contract.

  2. Dear Sir/ Madam

    We are a property management company dealing in renting residential properties, i.e., we manage the house from the owner side and charge a service fee for that from the owner. Also, we render home maintenance (like plumbing, carpentry, etc) services to tenants on request, through our vendors and charge the service fee for that too.

    We are charging 18% as GST from this October from which we have registered under GST. Last year our turnover was Rs.22,00,000/- approx. What is GST form applicable and the due dates? Till now we have not filed GST returns. Also, we have NRO customers as owners, can we charge GST on them?

  3. Dear Sir/ Madam,

    Before GST I have a proprietorship firm due to outside resident I miss the conversion to my old TIN to new GST no.

    I want to convert my old TIN to GST in this period I have not doing any business in these name.

    1. Dear Rajesh Ji,

      I am an Architect and my office is in Shalimar Bagh. Basically, I want to know that Vat and GST return both are submitting in every quarter or only submit GST return. My CA submitted both returns. VAT in quarterly and GST every month.

      1. VAT returns are to filed only for the quarter Apr-June 2017. From July onwards, GST returns would be filed. An annual VAT return (VAT10A/11) is also required to be filed for FY 2017-18.

  4. Dear Madam,

    Thanks for the valuable knowledge. Please tell me about GST rate on Packers and movers services.

  5. Dear Madam,

    I am a scrap dealer and registered under GST. We finished the return up to February and till the date not filing excess input tax. Can I submit the REFUND form? Any dis-allowances for the same. Kindly clarify.

    Thanking you
    yours faithfully

  6. What type of return (NIL /GSTR-3) should I file if my annual turnover is less than 20 lakh and I came under SAC code 996311 in GST?

    1. If there are no supplies and ITC during the period, select the option “Do you want to file NIL return” which appears before GSTR-3B filing and verify the same through EVC/DSC.

  7. I mistakenly have taken the higher credit due to we have taken transitional credit into the 3B, so the input gets doubled so what is to be done? if I reversed it in 3B the payment has to be made for the same,

    Can we resort to the form PMT-4 for the same?

  8. I want to cancel a GST number for non-business, GST dept has mentioned us to upload bank statement of 2017-18 and other relevant documents. But I don’t know where to upload it. The last date for response is 18.05.2018.

  9. In GSTR 1 Table 12 HSN wise summary, should I give both, interstate as well as Intrastate sell value or only interstate sell value?

  10. Respected Madam,

    Since I was not aware of the rules of offset liability under IGST, CGST and SGST, I have paid Rs. 482 more in CGST and Rs. 482 less in SGST. Will it be allowed? If not what to do? Can I pay now additional Rs.482 in SGST? How to recover additional CGST paid by me?

  11. Madam,

    Thanks for your response.

    1) However, I have a problem, because even if Zomato gives me a revised invoice, I can not collect it from the customers. So, what to do?
    2) Also, I am an online seller on Zomato as the delivery only restaurant. My food item as a delivery restaurant has 5% GST with no ITC. Now I also collect delivery charges (including GST) and is shown on Zomato invoice. Now, can I consider this delivery charge as inclusive of GST @ 18% – That is my question.
    Will be grateful if you can guide me.
    3) I don’t raise invoice on customers, it is raised by Zomato on my behalf. I assume in that case I don’t have to fill Table 13. please correct me, if I am wrong

  12. Madam,
    Thanks a lot for your response.

    1) How to fill Table 13 as I am an online seller and hence B2C invoices are not raised. So can I assume that I don’t have to fill Table 13?
    2) I have got GST registration on 4th December. Zomato has inserted my GST no. and updated their system only on 8th Dec. So for sell between 4th and 8th, GST has not been collected. So is it OK that I show my GST revenue on Zomato from 8th onwards? (Of course, I will show my full revenue in ITR).
    3) Like me, many startups are charging 5% as the delivery the only restaurant with no ITC and are charging 18% on delivery charge and claim ITC for delivery charge. Can I also do the same?

    1. 1) In table 13, details of all supplies (whether to the registered customer or unregistered customer) made through e-commerce operator will have to be provided.
      2) As generally, details of all supplies will be given from registered date, as from that date you are liable
      to pay GST. But as you have issued invoices before GST no. updation, now you have to revise that invoices and charge GST on then and pay to the department.
      3) You can do the same.

  13. Dear Sir/Madam,

    Need your valuable advice, we dispatched our material through one transporter to Nasik & he gave LR also & raised bill for Rs. 21000/- & mentioned pay extra 5% RCM tax. Transporters turnover is 200 crore, but he told us he did not take GSTIN number. I want to ask you should we pay the 5% RCM tax & if we paid can we claim ITC?

    1. “Goods transport agency” services are covered under RCM provisions, so service receiver need to pay GST in this case and you can claim ITC of such tax in the next month of payment.

  14. Respected Madam,
    I have got my GST no. in December and it will be the first time that I will be filing the GST return. I have small kitchen unit and make chocolate preparation and sell it to customers on e-commerce site, Zomato for Intrastate customers and use the site like Amazon for interstate sale. At times there are direct customers just across the border to whom also I have to supply products. Given the background, as per my understanding,
    1) I have to pay tax, both for intrastate and interstate revenue, fill challan and pay tax after deducting ITC.
    2) I will adjust ITC only against my interstate supply (12% Tax) and not against Intrastate revenue (5% Tax, being considered as delivery only restaurant on Zomato)
    3) I will fill Table 3.1 under column (a), as I have outward taxable supplies to customers (which are not zero or nil rated or exempted)
    4) Do I have to fill Table 3.2 separately for supplies made on Amazon to Interstate customers or directly to some customers? I am not sure about this.
    5) I also collect delivery charges separately, Do I pay 18% GST on delivery charge for intrastate supply and claim ITC for this? If yes, under what SAC code I pay this GST. I am not sure about this part at all.
    6) I have to fill table 4 for ITC under column (5) for All other ITC. Is it correct?
    7) Fill Table 6
    Please let me know whether I have to fill any other table/column, which I have missed out.
    For GSTR-1
    A) I have to fill Table 7 (B2C Others) B)
    B) Do I have to fill Table 12, because I have only one HSN for my product, which I use only for interstate supply? If I have to fill Table 12, here I have to show only my Qty of interstate supply, Value of interstate supply and Integrated tax part.
    C) I don’t have to fill table 13, as my supply is B2C. Is it correct?

    Also for GSTR-1, Do I have to fill any other table, kindly guide me. I will be grateful for your guidance.

    1. (1) Yes, intrastate and interstate both taxes to be paid as regular sales under transaction type e-commerce transaction
      and to pay tax after setting off ITC.
      (2) ITC shall be allowed for both interstate and intrastate transaction.
      (3)Yes
      (4)Interstate supplies details only to be filled in 3 cases i.e. supplies made to unregistered persons, supplies made to
      composition taxable persons and supplies made to UIN holders. In case the recipient is unregistered, details need to be provided.
      (5)Delivery charges to be added to an original invoice and total taxable value shall be including invoice value plus delivery charges
      on which tax is to be paid. No SAC code is to be provided for it.
      (6) Yes, All other ITC tab to be filled. After this offset the liability through credit or cash from payment of tax
      tab.

      For GSTR-1
      (A) Yes, Table 7 B2C others need to be filled.
      (B) HSN summary need to be provided if only have one HSN by filling the relevant fields.
      (C) If you have transactions from registered persons fill B2B details and in case of interstate transactions of more than 2.50
      lakhs fill B2C large details otherwise B2C small details. Table 13 need to be filled.

  15. Sir/Madam, Please give us advice on our this problem, we filed GSTR-3 B of October with payment within the time limit. Now in December at the time of Preparing GSTR-1 of October we came to know that Rs.8000/- we pay less tax (Rs.4000 Cgst+ SGST )against one invoice. But the invoice was the correct amount. the reason was our sale statement was the wrong & we paid tax on basis of the statement. We want to pay the remaining tax with interest, let me advice how to pay? Can we amend invoice in Octobers GSTR-1? but the question is invoice we raise was correct! Is it short payment issue?

    Also note we not yet filed October GSTR-1 we kept on hold because of this issues!

    1. As you have not entered that invoice details in GSTR-3B of that period, now you can add that invoice details in GSTR-1 for the concerned period and pay the tax accordingly with interest.

  16. Madam, Thanks.

    Yes Madam, but when I operate within the state, I am only operating as a delivery restaurant and hence charge 5% GST. However, when I sell on Amazon as a packaged item, I charge 18% IGST. Trust it is OK.

    Also, I have my kitchen unit in the state of Maharashtra. and I sell it based on the order received by me on Zomato platform. I am thinking of putting the warehouse in Gujarat and sell in the state of Gujarat based on the orders I will receive on Zomato in Gujarat. I will not have the manufacturing unit in Gujarat, only warehouse. In that case, Do I have to take GST in Gujarat also?

    Will be grateful for your guidance.

  17. Madam, But I supply only using e-commerce platforms. My chocolate preparation when I sell within a state on Zomato, I charge 5% for preparation and 5% for delivery. When I sell my chocolate product Interstate on Amazon, I charge 18 % on product+delivery.
    Is my understanding correct?

    1. Uniform tax rate must be charged for the product and services. You cannot different rates for the same products and services. in case of sale within the state CGST and SGST must be charged and in case of an interstate sale, IGST must be charged.

  18. My GST registration is Tamil Nadu based. For the business purpose I travel to nearby states, so can I get input credit for hotel stays in other states?

    1. Query:-

      We have applied for surrender/ cancellation of GST number about 25 days back. Till date, it has not been canceled. Whether until cancellation we have to file the return.

  19. Madam, Thanks.

    I supply and deliver my chocolate preparation to customers (who have ordered on Zomato). Thus within the state, I supply as a delivery only restaurant. So should I charge 5% for preparation and delivery charge?

    When I supply to an interstate customer(placing order on Amazon), it is considered a product and I should charge 18% for product and delivery. Is the understanding correct?

    1. In case of non-e-commerce transactions, you are required to invoice the customer for the item supplied and charges (preparation and delivery) after adding GST as applicable to the item supplied and service provided.

  20. Madam,
    Thanks.
    1) I am selling to customers using zomato/Amazon platform. Zomato and Amazon raise invoice on me for providing their services. Their Invoices show how much turnover is done and cut their commission. But for my turnover, I have to raise an invoice and pay GST on my turnover. B2C invoices are running in hundreds, which I am sure I don’t have to fill in GSTR 1. Then for total turnover in a month, on whom should I raise the invoice?

    Kindly guide me.

  21. I sell chocolate products online (zomato, Amazon etc.).
    when I sell on zomato – it is delivery only restaurant – GST 5% – No ITC
    When I sell on Amazon (Interstate) – it is sold as product – GST 18% – ITC allowed
    I am running my unit in rented place. The owner does not have GST no. so I don’t get GST taxed rent receipt.
    I have following queries. Your guidance will help me.
    1) Shd I approximately take ITC, based on assumption that x% will be sold on Amazon and y% will be sold on zomato when I purchase my Input material?(Because there will be only 1 invoice when I buy input material)
    2) Amazon and Zomato charge commission, convenience fees and also apply CGST, SGST. Such charges on Amazon, I can take ITC. Zomato, I can not take – Is it correct?
    3) Is there any way I can get some credit for the rent I am paying?
    4) I need to fill GSTR3B for paying tax, based on Invoices I receive from Zomato, Amazon for the month. Is it correct? Do I have to generate any Invoice?
    5) I sell my product online, so which GSTR form should I fill, GSTR1 or GSTR2. I should give details of only zomato and Amazon invoices or each transaction of each customer to be filled? I am confused here and seek your help.
    6) My turnover is about Rs. 20 lacs, so when should I file a return? (return means, GSTR1 or 2 or 3 – kindly let me know).
    Looking forward to your guidance. Kindly help.

    1. 1. Input can only be claimed proportionately on the item purchased which are sold through Amazon.
      2. You cannot take ITC on supply to the restaurant . you can take ITC on supplies to Amazon.
      3. If your owner is not registered then GST cannot be charged. So no credit will be allowed.
      4. Yes, you need to file GSTR 3b for sales. Also, you need to generate an invoice for sales made.
      5. Regular returns will be filed by you. – GSTR 1, 2, 3
      6. you can check the following post for due dates: https://blog.saginfotech.com/gst-due-dates-e-filing-of-tax-return

      1. Thanks.

        I have to raise sales invoice on whom, Zomato and Amazon? OR Can I use the invoice raised by them showing my turnover? I am confused about this. Also, can I charge flat 5% GST for Product+delivery for my sell on Zomato or I have to charge 5% on Product and 18 % on delivery charges?

        Your guidance will help me.

        Bharat

        1. Invoices will be raised by the person who supplies product/services if delivery is part and parcel of supply, then it will be chargeable at the same rate at which the item supplied is taxable.

  22. I had filed my GSTR 1 for July 17 & GSTR3 B also, but in the export invoice, the shipping bill no has been updated incorrectly in GSTR6 A. now anyone can explain me who can I get the refund of GST tax for July 17 on the export invoice. RFD01 has been started or any other way for my refund

  23. I collect GST as the service provider (stock sub broker). I also pay GST to some of my service providers (phone, internet, marketing & etc).

    Here I collect Rs 1 Lakh as GST from my clients & also pay GST Rs 30000 to my service providers.

    So finally to the government how much should I pat Rs 70000 (1 lakh – 30K)?
    If yes should we deduct & pay Rs 70K to government or Pay 1 Lakh & get the refund of 30K?

      1. Thanks for the reply.

        Claim means first pay full GST and then claim from Government
        Or
        First Deduct ITC and then pay remaining to Government?

  24. Hi, My business turnover is less than 1.5cr, about new rules for GST. I will fill return quarterly but my CA says that Form 3B is compulsory for every month until December, is right or wrong?

  25. Our LLP has GST registered & we are a startup. Initially, we thought we can complete 20 lakh turnover as we got a contract of 30 lakhs but due to some reasons we lost this contract & till now our turnover is around 3 lakh. We are not sure that we can complete this target before FY closing. Kindly tell me can we eligible to take back GST which we already paid to the government.

  26. Hi, I run a service sector company without any products & here we pay 18% GST. For me what is Input tax credit? Does GST paid for company Telephone/mobile bills, Electricity bills, Office Rent & etc act as Input tax credit?

    Please help.

      1. Hey, Thanks for ur great support…

        1 more query should we deduct Input credit tax from GST (collected amount) OR after paying GST amount should we get refund?

  27. hello
    i want to know few things for composition dealer…
    1) As i have already opted for composition scheme what are the compliance as a composition dealer other than quarterly returns.
    2) I want to know from where i can file COMP 03 form and last date for filing the same as in my gst login i am unable to find COMP 03 form.
    thanks in advance please reply as early as possible…

  28. I fall under category of paying service tax on cash basis.i.e. turnover in fy below 50 lacs…Now how to record gst liability of such old invoice being earlier recorded on cash basis?

  29. I am a registered person but I forgot to mention 1 payment received in July in GSTR-3B. How to record such payment of service already being provided.

  30. Hi, I got my business registered under GST on Aug 25th 2017. Is there any problem in paying July month invoice (because my GST registration completed in Aug month)?

      1. Thanks for ur quick answer. Still have some queries please clarify.

        I am a sub broker in Indian stock market. My broker has already charges July month GST from my clients and passed the same to us.

        My GST registration comes to effect from Aug 25th but already July GST amount is in my bank account so how to clear this mess??

      1. I has registered but i didn’t want to claim ITC. Without TRANS 1 filled submitted should i can GSTR -1,2,3 return can submitted. Please help me.

  31. My partnership firm is registered as sub-broker in SEBI. My main broker is member broker in exchanges. My partnership firm has brokerage refund is below 20 lacs. Do I have to register for GST.

    If yes, can I claim ITC for telephone, Electricity bills which are generated on Partner’s name?

    What happens if ITC is more than brokerage refund in a month? Your guidance will be appreciated.

  32. I am a GST Registered User. In July month my Sale is Nil. Can you explain me how can I file the nil return. Actually I fill the return but its not submitted. How can I submitted…..

    Can you explain….

  33. I am GST registered and In the month July on invoice is raised , So there is Nil Return. I have Filed GSTR3B.
    Do I need to file another forms Like GSTR 1 as No invoice is raised , If yes what should I file as they are not accepting blank or NIl form

  34. We are into manpower recruitment services. Do we have to mention SAC code in the invoice ( our turnover is < 20 lacs).

  35. Sir, we applied for GSTIN but still registration is yet pending for verification what should we do ? how can be filed GSTR-3B

  36. DEAR I HAVE LET OUT MY RESIDENTIAL PROP AND WAS S TAX AS RENT WAS ABT 11LAC PER ANNUM. NOW I HAVE FEW Q CAN U GUIDE ME;
    1. AM I NOW LIABLE TO PAY GST.
    2. WHEN TO PAY GST-SCHEDULE AS RENT IS RECEIVED MY ME EVERY MONTH ON 3RD AND 7TH.
    3. WHEN TO FILE GST RETURN=SCHEDULE
    4. ON WHICH GST FORM.
    5, WHEN TO FILE ANNUAL RETURN.-SCHEDULE AND FORM GST NO.
    6. WHEN TO PAY GST-CHALLAN AND DATE.

    1. What is your status under GST , Composite or regular dealer

      file Accordingly

      If regular by 25th you hv to file From 3B

  37. Our client gave an Invoice on 2nd July 2017 for services without GST. They got registered under GST on 31st July 2017 and generate the second Invoice with GST as applicable. How would we treat the first invoice in GST return either unregistered or registered? Is required to pay tax by RCM for first invoice?

  38. hi, can you tell me what to do if there is a mistake after challan has been generated online. i mistakenly wrote the amount of sgst under igst in the challan. i tried to generate another challan but was given a message that limit for current period has exceeded. amount has not been paid yet. please suggest what to do.

  39. hi,
    Corporate office in Mumbai Mfg 2 unit and both in diff state, but mfg unit only make branch transfer to all state and branch issue sale bill to distributor that case all the branches,mfg unit, corporate office need to require CGST, SGST no. need to return filling at all branches and MfG unit and also in corporate office

    1. Branch Transfers are treated as normal sales in the course of business under GST. So tax rate as applicable on the said product has to be charged by branches making the transfer.

  40. Hello madam.

    Please clarify below points.

    1. Is there any provision to make inter unit transfer.
    2. Procedure for sample sent to in and out of country.
    3. Job work procedure for outside the country. Identify can be established on our products.

    Thanks
    Shiv

    1. 1. Inter unit transfer is treated as sales under GST. So normal provisions are applicable.

      2. Similar procedure as in case of normal sales made since sale as free sample is also a supply as per GST.

  41. Dear Sir / Madam,

    I have been registered with VAT as work contractor and filled GST registration with GST REG-25. Please tell me if I can opted for composition scheme and under composition scheme , can I participate for government tenders or not. Do I need to fill any other registration form for GST.

  42. Respected madam,
    I am investment adviser and operate through e-commerce operator. Though I have registered for GST as i am using e-commerce platform. But my turnover is below 20 lakhs so do i need file gst returns.

  43. Just to clarify I make the chocolate fudge in the cloud kitchen. Based on the demand, I get my product delivered to the customer.

  44. Shikhaji,
    I am not an e-commerce operator. I am on demand delivery restaurant selling chocolate fudge using online platform like zomato. I deliver product to the customer using delivery service like Jugnu, runnr etc. What GST rate should I apply.

  45. Whether individual having turnover under 20 lacs and is registered under GST, liable to furnish return? if yes then what is the time duration of filling return? monthly or quarterly?

    Note that its a proprietary firm.

    1. If the assessee opts for voluntary registration under GST then all the provisions relating to tax and return filing applies to him as applicable in case of a person who is mandatory required to get registered. So the monthly return requirements are applicable.

  46. Shikhaji,
    I sell chocolate fudge prepared in my kitchen unit, on demand delivery basis using e-commerce platform (zomato). Should I use SAC code 996331 as non AC restaurant service provider and apply 12% GST or use HSN code for chocolate product and apply 28% GST. Will be grateful for your guidance.

    1. Every e-commerce operator has to collect 1% under CGST Act and 1% under SGST Act and if an interstate transaction is being done, he will collect 2% of tax under IGST Act on the net values of taxable supplies. It means that any dealers/traders who are selling goods online through e commerce platforms like Flipkart, Amazon etc. would get their payment after deduction of 2% tax by e commerce operators. Thus TCS will be applicable.

  47. Respected Madam,

    We have an ongoing application for GST registration. We are unable to find the SAC code for a delivery only Non AC Restaurant.(selling food items online using e-platform). My turnover is less than Rs. 20 lacs, but since I am selling on e-platform, I have to register – right?

    As per our knowledge, this is the code for the same: 996331 with an applicable tax rate of 12%.

    However, we are only able to access the following code: 00441067 during registration. However, since it also covers AC restaurants, we wanted to know as to what will be the applicable tax rate if we go ahead and register under this code?

    Due to the following issue, we are unable to proceed with the GST application and get registered.

    We will be grateful if you can Kindly guide us on further steps.

    Regards,

  48. Dear sir
    yesterday i go to central excise apply the LUT for the purpose of SEZ Dispatches The central excise officers asked to Bank guarantee . actually my company is very small each one invoice below 5 lakhs how it possible the bank guarantee. please suggest the next procedure.

  49. Sir/ Ma’am , i want to start a new business.
    i want to publish a puzzle book [authored by myself] and sell it to the end user directly [by myself].
    the expected turn over is hardly 5 lakhs per annum which is not applicable in GST.
    also it says printed books are exempted fro GST.
    This buss is NOT interstate.
    as this does not come under GST , and since there is no tin/vat registrations now, which are the registrations/licenses that i need to get.
    pls help

  50. Sir / Ma’am,
    kindly help me to understand the following.
    i want to publish a puzzle book [authored by myself] and sell it to the end user directly [by myself].
    the expected turn over is hardly 5 lakhs per annum which is not applicable in GST.
    1, for starting as small proprietorship firm, which are the registrations i need to take?
    2. is commercial space mandatory for this business OR can i operate from home?
    *this is NOT an online buss or e comm operated or interstate buss.
    3.is current account mandatory for this business as each book is sold for Rs 100 only to individual customers who are end users of this product, and each customer would be paying this amount of Rs 100 for the book as cash directly to me ?
    if yes, can it be in my individual name?
    4.is there any other local registrations to be made further from town/muncipality/ state authorities/ local bodies to start operating the business ?
    5. does this needs to be registered under shop and establishment act ? initially i wish to operate from residence itself and have NO employees/staff.
    6.as this does not come under GST , and since there is no tin/vat registrations now, which are the registrations/licenses that i need to get.
    7. can invoices be issued?

    thank you.help of an expert like you will help to make the right decision.

  51. I HAVE ONE DOUBT ABOUT GST REGISTRATION MY TURNOVER BELOW 20 LAKHS NUT MY SUPPLIER WANT TO MY GST REGISTRATION NUMBER NOW WHAT I AM DOING ?

  52. Dear Madam,

    We are requested to inform us we required to job-work transaction purpose Job-work challan under rule 55(2) of CGST rules,2017.

    We are requested please revert as earlier as possible.

  53. Hi,
    MAIN MANUFACTURING COMPANY ME ACCOUNT KI JOB KARTA HU, HAMARI COMPANY CEMENT FACTORY KE GEAR BANATI HAI,
    MERA QUESTION GST FORM TRANS-1 FILL KARNE KA HAI !
    HAMARE PASS 5 CRORE KA STOCK 30 JUNE KO THA, LEKIN HUM USKA VAT, EXCISE & SERVICE TAX ITC PURA USE KAR CHUKE HAI, KYA HAME BHI YEH FORM BHARNA HOGA YA NAHI !

  54. Madam, my name is pradip, belong to service industry (Shipping line). If service is provided in west Bengal to a Nepal party, does we raise invoice 5% IGST on freight to Nepal party but Nepal party will pay me in Indian current through DD/RTGS not usd/Remittance. 2nd question :- What is different between TAX INVOICE AND INVOICE IN GST RULES

    1. Tax invoice is issued in case of sale of taxable goods by a registered person. A supplier supplying exempted goods or service or a supplier who has opted for composition levy scheme has to issue a bill of supply instead of a tax invoice. A bill of supply is not eligible for claiming input tax credits.

  55. Dear Madam,

    We are requested to inform us the liabilities of GST is arise if we have take voluntary registration of intra state, my turnover is less than 20 lakhs and we have not take input tax credit on GST.

    We are requested please revert as earlier as possible.

    1. In case voluntary registration is opted then liability to collect tax and pay to govt arises. also the person is eligible to claim input for the tax paid on the purchases. filing of the monthly returns and annual return becomes mandatory failing which penalty and late fees provisions apply.all the provisions that are applicable on mandatory registration apply for voluntary registration.

  56. Dear Madam,
    I am not getting your reply. So have you stopped this service? I have just started this new business and I am confused, hence need your help.

    I am having delivery restaurant non AC for on line demand including chocolate fudge. I am listed on Zomato. For that I have to use SAC code 996331,
    However, I want to sell my dishes in a packaged product on e-retailer websites like Bigbasket also. Do I have to register for both SAC as well as HSN code? If yes, then how to file the return and how to do the accounting.

    Since I want MRP to be same across channels, the retail margin will be lower – is it correct?

  57. Under Tamilnadu VAT system, some trading companies are allowed to transport different goods on the basis of Form JJ showing the quantity and details of the goods being transported. They then sell these goods at different retail shops. The sale bill is prepared then and there on the basis of the orders received and tax paid accordingly. For such companies what is the procedure to be followed under GST?

  58. Dear Sir/Madam
    Please explain that matter

    1.how many time for full fill stock summary in trans1 and which site.
    2.limit of maximum cash received from a registered firm and a unregistered person.please explain
    3.how many rupees bill raised without form .

  59. Madam,
    I am selling food items on e-commerce platform. Turnover is below 50 lacs.
    1) if I go for composition scheme, I have to pay 5% but can not get ITC. – please confirm
    2) If I register as small restaurant with 12 % GST, how much will be CGST, SGST and cess for on-line selling? Or for online selling there is no CGST, SGST and cess and only IGST? Request for your guidance.
    For 12% GST, will I be able to claim ITC?
    3) What happens if there is mismatch between my invoice and supplier’s invoice?
    4) How will i get ITC, if my supplier does not register for GST?
    Request for your early reply, as I have to take decision whether I should register for GST or not.

  60. Madam,

    What is the eligibility limit of turnover for opting composition supply during transitional period.

  61. Dear Madam,
    I understand from moneycontrol.com that small business with turnover less than Rs. 20 lacs will not require GST regn. for selling on e-commerce portal. Also No TDS or TCS will be cut.
    Can you please confirm that this is correct.
    In that case, if we register later on, say in August, will I be able to claim input tax credits for supply invoices paid before GST registration as well as my VAT paid on purchase before June 30?
    Let me give example:
    Say, I have input invoice of 28th June, with 12.5% VAT. I have say input invoice of July 15, with 28% GST. Say I register for GST on 11th August. When I file for GST return, will I be able to claim input tax credit for input supplies dtd. 28th June and July 15, both?
    Upto what time period I will be able to carry forward the input tax credit? Is it 1 year from date of input invoice?

  62. when exporter exports their goods from Gujarat through Nhava sheva how to prepare the invoice.
    Does Merchant exporter have to execute the integrated bond and with whom.
    If bond is required then procedure/documents required to execute the bond

    1. Registered Person making zero rated supply shall be eligible to claim refund under the following option

      1) He may supply the goods or services under Bond or letter of undertaking subject to the conditions as may be prescribed without payment of IGST and claim refund of unutilised input tax credit.

      2) He may supply goods or services subject to condition as may be prescribed, on payment of IGST and claim refund of such tax paid.

  63. Dear Madam,
    My turnover is less than Rs. 20 lacs. I know that I don’t need GST registration. But if I do register for GST, can I get refund of TCS (tax collected at source, 1-2%). If yes, do I have to file “nil” return?
    Also can I get input tax credit, if I am not paying GST?
    I also have inventory, can input tax credit be carried forward? If yes, till what time carry forward is allowed?
    If I am selling my product on on-line platform, is it ok to be non-registered GST, as my turnover is below Rs. 20 lacs.
    If my turnover exceeds rs. 20 lacs, how do I transition out in compounding scheme (turnover below Rs. 50 lacs)?
    For compounding scheme should I take different registration in different states?

    1. If turnover is less than 20 lacs, registration is not compulsory. But if you paying TCS than registration is compulsory and you can claim cenvat of it. If you have paid tax on stock held on 30th June 2017, you have to file Form GST Trans -1 within 90 days from the implementation of the GST Act.

      For E-Com transaction registration is compulsory. If you selling goods or providing services from more the 1 state then you have to take different registration for every state.

    1. If turnover limit exceed the threshold limit for registration then registration required under GST. And if he is providing interstate transport service then there is requirement of registration.

  64. My query is related with registration under GST. If someone who is engaged in providing service like seminar, Motivation, and he is providing such service in other state for 1 day only whether he is liable required to get registration under that state.
    like if company (ahmedabad) engaged me (ahmedabad) to train their employee in Maharashtra then i need to take reg. their or not?

  65. Sir,

    I want to know the GST tax slab for manufacture of paper tube by using kraft paper and kraft board paper,
    kindly help me

  66. Sir,
    1. Firewood sawn is taxable under GST, if yes, at what rate, if not is it to be registered under GST ?
    2. LIQUOR BAR & RESTAURANT (A.C.)
    a) Liquor (Imported and Indian) is taxable under GST, if yes, at what rate, if not is it to be registered under GST ?
    b) Selling Farsan & Soft-Drinks etc with Liquor served at what rate GST to be charged ?

  67. Hello
    Thanks for the comprehensive information.

    First Query
    Currently With our Firm now we have the Vat / TIN no Selling
    Goods like Stethoscope / Aprons / Medical and Surgical instruments / Scrubs / OT Dress for the Medical Students and Doctors
    Under the GST List of the Goods Exempted List this above goods come under the list
    should I apply for the GST Registration No
    OR It is mandatory for me to apply for the GST Registration

    Now for the 2nd Query
    We have the 2nd Firm Selling the Printed Books
    We have the Printed Medical Books for Sale
    Where I supply the Printed Books (GST Exempted goods) to the Firms who have the GST No
    They Do ask for the My Firm GST No.
    How OR What Should I Inform them That I sell the Goods which are exempted
    Should I submit any Forms.. Pl do reply
    for the above two query

    Thanks

    Hitesh Kothari

  68. Pl help me out to prepare for my client one sample of GST invoice for goods and services separately with application SGST,CSGST and IGST. Is there any requirement to raise GST amount in invoice under RCM for a service provider where obligation to pay GST is service receiver

    thanks

  69. Please also Tell me whether any special benefit available to MES work contractor means Military Engineering service Contractor.

    Thank You.

  70. Dear mem,

    Our company is Government work contractor. So please tell me tax rate applicable is 12 % or 18%??

    Whether we are eligible for Input tax credit for Input & Input services & Capital goods??

    Thank You.

  71. madam ji,
    suppose I am govt road construction contractors. And I get a job of road work carpeting, I have competed that work order with in 2 month and after that govt release me payment of work order with in a month. almost 3 months passed but i have purchased raw material in earlier month , then how i can file gstr-1

  72. Dear Madam,
    Last 3 Year I am doing Printing of Computer Stationery as a dealer,
    now 1 month back I started Xerox Shop same premises how much tax i want collect
    and invoice will be a4 sheet or computer stationery Kindly inform me

  73. hello i want to registration in gst in 1st time so tell me what are the procedure for this. if i got composition scheme so how many return will be file in this scheme.

  74. What is the GST tax effect and document flow on small advances say ₹500 or ₹10000/- or so from customers or to others?

  75. Madam,

    Can we take the input tax credit purchase made from composition dealer in GST
    Ragrds Ram

  76. Is it necessary to show tax line by line in invoice under gst ?
    Can we show it at invoice level instead of product level ?
    If invoice contains different products of different rates can we give tax summary at end of invoice?

  77. Kindly provide a table chart if you can which include columns such as rule column section column third form column this will help all TC to understand gst easily

  78. Hello,
    I am a small Hotel Operator. Is it possible for me to file the GST returns myself or do I have to engage the services of a Tax Professional. We will be collecting GST from the guests staying at the property and there might be some outward also when we make purchases. So my question is that: Is the process of filing the returns user friendly so that I can do it myself.
    Thanks.

    1. Yes you can file the GST return with yourself. You can file it with the department utility or can use any software for it. We are also launching our software in June, you can purchase it for easy and user friendly filling of return.

  79. Hallo Mam
    My turnover for 2016-17 is above Rs.20 lacs. I have applied for GSTIN. If in future my turnover reduced below 20 lacs limit. what will be the situation? whether i can get threshhold exemption?

  80. Dear Madam, THANKS FOR YOUR HELP & ADVICE REGARDING GST

    I AM WORKING IN CONSTRUCTIONS COMPANY, AS A SR. ACCOUNTANT, MY QUESTION IS HOW TO FILE GST RETURN OF CONSTRUCTIONS FIRMS? IS ANY OTHER RETURN OR SCHEME FOR ITS? PLEASE CLARIFY MY POINT IN DETAILS.

  81. Can You Please Tell Me In GST How Many Returns Are to Be Filed By The Person Who works As WORKS CONTRACT. Are They Only Concerned Till Service tax.

  82. Dear madam,

    I have a garments unit in west Bengal. I have not VAT or CST Number so how i register my Shop for GST and total cost of Registration, I have prov. ID.

  83. Dera Shikha
    Is centralized registration possible under GST?or I have to obtain separate registration for my premises in each state. Also, for many units within same state, will a single state registration be provided, or separate for each premises?

    1. central registration is not possible in GST. Separate registration will be need. For different premises in a state you do have the option to go for different registration otherwise one is sufficient for one state.

  84. Sir,
    Am a beedi manufacturer. My turnover is 6lakhs per anum. Do i need to migrate to gst i hold ce licence and am i free from tax aftr implementation of gst.

  85. What happens to the exemptions currently available to STPI and SEZ units, post GST roll out. Will there be ab initio exemption or will it be through refund.

  86. 1. Is there any XML Schema is available for Return Filing ?
    2. Service Tax RCM – is applicable in GST or Not ??
    3. Credit of All Service is Available or not, like Service tax on Telephone bill.
    4. SGST stand for Supply within State but what is the difference between IGST and CGST,
    5. how will be Rate Calculation in Bill for supply within state and Interstate Supply.
    6. At the time of billing – bill to Consumer or Dealer accordingly rate will be charged – how it will presented. (like Draft bill formate provided by the Department – where three column is there – how it will be presented like Rs. 100/- is Taxable Value – Bill to Delhi Party from West Bengal – than how much will be SGST/CGST/IGST if tax rate is 15% and what will be if it billed to West Bengal Party ??

      1. Hi, Thanks for replying, can you also help with link where i have to upload TRP1 form and generally how many days it takes to get approved,
        In the form point no. 6 Enrolment sought as (6.6- Others), does this point mean apart from those mentioned 6.1 to 6.5 even others who want to get enrolled as TRP can also apply for same.

  87. Madam
    We r registered dealer. Now my question is that if we purchase goods from Delhi. They generated invoice on 31st day of may and dispatch the goods by surface. We receive the goods after 10 th jun. Now how can I fill the details at GSTR 1. pls clarify the question. GST payment due date.

    1. When the seller trades his goods from own place then he can book the same in GSTR-1 but when the purchase place is not received in same period then there is an option in GSTR-2A which will be pending. An assesse can hold his transaction till the goods are not received by him.

  88. HI,
    Can you help me to understand that after enrolment acknowledgement is made after 15 min, but when i go to my saved application and click on download form then it show that form generation is under process please try after some time. this shows me before two days. I cant able to download form. Please help me urgent.

  89. Hey
    Can you help me to understand GST from its basics. i donot need detailed description, just briefing is required. its a humble request

    regards
    vivek mishra

  90. Can BOD authorize any employee of the company to sign on the invoices ? Can it be done ? Or there is some other manner? If yes, then what are the procedure, provision and manner?

  91. HI,

    PLEASE CONFIRM ME THAT WHAT IS THE RATE OF TAX UNDER GST AND IS THERE ANY PARTICULAR INVOICE FORMAT FOR PURCHASES AND SALES.

  92. Hello mam
    I m sarika.I have small software company.I want to develop GST software.
    I want suggestions from you.Please, give me reply.

    1. To become TRP in GST, firstly file TRP-1 form and in TRP-5, the department can ask you some additional details related to you and after that if department is satisfied they can give you the certification.

  93. Two months before i have started one propritary business(say tyres) with Tin no. So how many returns i have to file in a month. TO will not exceed 5 lacs pa. I have registered with only vat but not CST.

    1. If your turnover does not exceed Rs.20 lacs, suppose that there is no inter state transactions then in that situation in GST there is no liability for registration as well as there is no liability for filling of return.

    2. Your turnover does not exceed Rs.20 lacs, suppose that there is no inter state transactions then in that situation in GST there is no liability for registration as well as there is no liability for filling of return.

  94. Hi,
    1) What is the Registration fees under GST? And what is migration fees from State VAT to GST?

    2) How many times a businessman dealing in hardware items ( cement, rod and other building materials) whose annual turnover is Rs. 1 crore (say) should file his GST return in a month/ year?

    3) Is there any Accounting software for calculation and filing of GST in the market?

    Regards

    Firoz Ahmed

  95. Hi
    Where can I file my GST return?
    Is it mandatory to approach a CA/CS (as Facilitation Centre) and TRP to file my GST return and all or Can I do it alone as I do my Income Tax Return online for my own?
    Whether I can get it done by my VAT consultant if he can.

    regards
    Firoz Ahmed

    1. Currently, there is no need to file any GST return till the act is not applicable fully on nation. Secondly there is no need to consult any CA/CS or TRP to file your return. If you individually want to file your return, you can.

  96. Dear Mam,

    you are mentioning that 3 return monthly means SGST, CGST, IGST related ?, and under GST any amount limit is specified for monthly or quarterly return apart from composition dealer.Pls suggest

    1. Sir, Monthly return related to the normal dealers. In this return SGST, CGST and IGST all the information will go out. But in the case of Quarterly return, this return is related to the composition dealers who are not dealing with interstate business in that situation IGST will not applicable on them.

  97. Hi,
    Thanks for the post !!.

    A little modification is required !!

    Under -Goods and Services Tax (GST) Forms for Return/Statement

    Sl. No- 25 -TRP-6-Consent of taxable person to Tax return preparer

    Sl.No- 26 – TRP-6 -Withdrawal of authorization to tax return preparer. Here it will be TRP-7 in Sl No-27.

    Can you pls change it to TRP-7

  98. If turnover of my firm is less than 20 lakh’ then no need for gst no. I wish to purchase goods from Delhi ( my firm is in Indore mp) what will Delhi supplier deliver goods me without gst no. And if they supply, will any tax liability to sale goods

  99. Sir

    We have not pay tax and return filing on going year. Now we also processing the GST registration. Now my question is department allow that the GST registration, because our old due is still pending

  100. I am working with Govt. work Construction Contractor Pvt. Ltd. Company and We have sites running on at 10 different states of work contracts, and we have 10 different VAT & CST Registration no. for each state and also having Service tax Registration number, so please tell me that have we required 10 GST No. for each state or one Common Registration under GST required?

    All Sites are running under same Company name (Single PAN)

  101. May i know total number of returns which we have to file for a single client in a year under GST? Schedule of the same… with form no and its frequency…. Please help me…

  102. Hi,
    Can you please tell me what is the limit for GST Registration for new dealer started business just before 6 months having no registration under vat or cst so please tell me when regi. is required?

    1. If assessee have more than 20 lacs turnover in a year in case of small states assessee have more than 10 lacs turnover in that case assessee is liable to get registration in GST.

  103. I got an error in GST registration towards partners coloum. Their is mismatch showing in partners name and PAN card detail. Kindly help regarding this matter

    1. Even i got the same error message. It is observed that details of following PAN’s are not matched with CBDT database. All partners pan mismatched. Kindly help me.

  104. I HAVE FOUR UNITS IN A STATE & I RAISE INVOICES FROM ALL THE FOUR UNITS STARTING WITH 0001,HOW GST SYSTEM WILL ENSURE ITS DUPLICATION IN INVOICE NOS AT THE TIME OF FILEING GSTR-1 .PL EXPLAIN

    1. Sir in all 4 units in a state, are you have a single VAT/ Service tax no. in that case a single invoice centre you have, but if you have 4 different VAT or service tax no. then you can generate a same series invoices.

  105. i run a local shop in haryana, i currently have TIN no. i file quarterly return after GST how many returns i have to file? and please clear the concept of GST. Thank You

    1. Sir, it is totally depend which type of dealer you are register in GST. As regular dealer you have to submit 3 monthly return but in case of composition dealer only 2 return will go on quarterly bases.

    1. Its totally depend upon in which category a dealer will register. For example if a dealer register as a regular dealer in that case monthly 3 return will filled and in case of composition dealer quarterly return will filled.

  106. Dear Shikha My company has business in four states. please explain the procedure of GST retutn filing. whether we need to file return in every state?

    1. if you have 4 GSTIN as per different states then yes there are 4 returns will go for respective GSTIN. But if you have centralized billing system and have only one GSTIN no. of head office then only one return will go.

  107. Dear Sir/Madam,
    We have a family business of gold jewellry manufacture from the gold provided by our customers themselves.
    Do we also need to register for GST?
    Our annual production of jewellry is around 1.00 Kg of Gold Jewellery.
    Annual Income would be around 3-4 Lakh/Annum.

    1. If you are currently register in any Vat act then its compulsory to have provisional id at the same time if you are plan for new business in jewellery than if you are not cross the threshold limit (10 lakhs and 20lakhs) in that situation you can’t liable to register in GST

      1. Provisional registration is just data validation process. It is recommended.it has no legal validity.
        It respective of your current tax position & turnover.

  108. madam,

    like pan of the assessee is taken from state database which is non editable if that data base is incorrect then what to do?

    As in Punjab in most of the assesses Pan No has been wrongly entered in the state’s Data base.

  109. Dear Sir,
    My client having two manufacturing unit and one administrative office (keeping books etc. & administrative) within state in different location, whether it is compulsory for registration as additional place of business and each registration required separate return.

  110. INV-1 Application for Electronic Reference Number of an Invoice

    Does this means that for each invoice to be issued / or issued one has to apply for this this number ???

  111. Dear Madam,

    Please explain GST return types with form no like ER1,ST3.
    Please explain shall we follow excise rule after introduce GST.

    Regards, Basha.I

  112. hi mam,

    our company having three manufacturing units in different place within a state they are maintaining seperate Excise registration & ST registrsation numbers. after GST implementation we are having one GST number?or unit wise three GST number?

  113. Dear sir

    How is additional place of business and godown, name of changes, rate of tax changes, bank accounts how is clearing report, revised return no optional rules gst, TDs rate of tax, bank account changes, pan number changes, purchases return and sales return, goverment refund with in day time rules, turnover of tax audis gst pls corret reported

  114. Hi
    I need one clarification after GST introduced who are eligeble to take CGST Registration and Who are in SGST or both can we take in one pan (in one company name) plz advise

    1. Three Returns will have to be filed every month. These are for Supplies, Procurement and monthly final Return.
      Taxable Person should be in a position to prepare Returns provided he has adequate IT facilities. It is contemplated that Taxable Person should be in a position to compile Returns throghout the month on a real time basis. So that ther is no month end rush for compiling Returns.
      A Taxable Person can avail services of a registered Tax Return Preparer.

  115. Sir, We are company having single PAN but two ST registration code. Whether will be allowed to keep two ST registration code for SINGLE PAN

      1. You wil be required to take registration in each state where you are having sale/service activities.
        In any state you have the option to take separate registration for each business vertical. Also, a separate registration will also have taken if you have Service Distributor situation.

  116. We are already registered with Excise having an ECC no. Plz clarify we have to apply for GST No. again or already registered no. will be issued as GST No. ?

  117. Is freight collected in bill is chargeable to GST. Pl clear all other charges which are added in making bill subject to charging GST

    1. “As per the format given by the department there is no as such clarification given by them . but as per general acceptable formats tax will be calculated on the Net amount which includes fright, insurances, packing and forwarding charges and less by discount amount.”

  118. I am filing nil return for past 4 years in service tax as it is mandatory now to file nil return in service tax. Do I need to register mandatorily in GST. If it is mandatory do I need to file nil return also in GST?

    1. Sir if your turnover less than 20 lakhs p.a.(Other than Sikkim, Mizoram and other northern states or small states registration limit 10 lakhs) then there is no requirement for registration under GST. And if your firm will be register in GST than you can file Nil return too.

      1. Can you please publish a screenshot of a Nil return under GST. I am paying service tax and have migrated to get but my turnover this year will not cross 20 lacs. I want to know how to file nil returns .Thanks

          1. Hi Sir..

            Now the RETURNS functionality is enabled, kindly clarify, how to file NIL return for the month of July 2017.

      2. Then what about purchase and sales bills? Is same billing format is followed for below 20 lakhs turn overing concerns?

      3. Hello, Could you please clarify on how the NIL return is to be made. Earlier I was filing the NIL return half yearly. My turnover is less than ₹ 20 lakhs. Also, I am registered in Maharashtra and provide services as a corporate trainer. But I need to travel to different cities to give training. Will I have to be registered as a casual service provider then? (I have already done the migration to GST)

        Thanks

  119. I am financial, taxation and Management consultant in ranchi. I am expert in corporate law, GST is my specialised service. our team is highly profesionals.

    1. Dear Sir,
      Basically I am a professional from Accounts & Finance. I want to take the ideas related to Indirect taxation.
      Please suggest me how to connect with you?

      Thanks & Regard
      J.J.Das

  120. Department is claiming tax on advances recieved from customers as per Draft GST Law and same is reflecting in Section 12 of GSTR1. What happens in case the advance is returned back to the customer (in part or full) due to non-supply or short supply of goods or services ? I dont seem to find any column where the tax on this can be claimed back from the department by the seller.

    1. Raise credit note cancelling invoice raised at time of advance – invoice required to be raised for advance as this is covered under supply.
      Credit note to be shown under credit/debit note table.

  121. Hi
    I need one clarification after GST introduced who are eligeble to take CGST Registration and Who are in SGST or both can we take in one pan (in one company name) plz advise

    1. Under GST there will be an application for registration will be available to those who are already Registered Under any VAT or CST. Registration No. well be PAN Based 15 Digit No. Each Company can Take one PAN Based GST Registration.

      1. RIGHT, BUT A COMPANY CAN GET TWO OR MORE GST REG NUMBER UNDER VERTICAL REGISTRATION WHICH WILL BE SHOWN IN GST SITE, BUT FOR THIS TYPE OF REGISTRATION AND U NEED TO DEAL DIFF KIND OF GOODS OR SERVICES WITHIN A STATE OR OUTSIDE THE STATE.

        AND ONE MORE THING YOU NEED APPROVAL OF GST COMMISSIONER, MEANS YOU HAVE TO SATISFY HIM THAT YOU ARE DEALING WITH SEPARATE KIND OF GOODS

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