In order to aware the general public with the 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 forms 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:
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
Online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies
Notification of stock details from the date of opting composition scheme (Concerning taxpayers registered under the present regime migrate on the selected day)
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."
Published by CA Vineeta
Hi,I am Vineeta Sharma. I am a chartered accountant. I have done my (B.Com) from Rajasthan University. I have keen interest in taxation field.
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.
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?
You have to file the return from the date you have registered under GST, not of earlier months. GSTR-1 need to be filed. GST is to be charged from NRO customers also.
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.
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.
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.
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.
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,
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.
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?
Intra-head adjustment under GST is not allowed. So first you have to pay due SGST amount and then you can claim refund of erroneously paid CSGT amount.
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
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) 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.
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?
“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.
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) 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.
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!
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.
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?
As you are selling through e-commerce operator, and you are having a warehouse in Gujarat. It will be treated as business establishment so you need to register in Gujarat also.
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?
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.
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?
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.
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?
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.
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?
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. 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
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?
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.
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
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?
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?
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.
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?
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…
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?
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)?
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.
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…..
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
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.
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?
You have to file the return from the date you have registered under GST, not of earlier months. GSTR-1 need to be filed. GST is to be charged from NRO customers also.
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.
You need to enroll yourself in GST using provisional registration number.
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.
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.
Dear Madam,
Thanks for the valuable knowledge. Please tell me about GST rate on Packers and movers services.
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
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?
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.
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?
Yes, you can file PMT-04.
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.
Such details to be uploaded in the online form for cancellation of registration which is to be filled in services section by logging into GST portal.
In GSTR 1 Table 12 HSN wise summary, should I give both, interstate as well as Intrastate sell value or only interstate sell value?
You need to provide both.
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?
Intra-head adjustment under GST is not allowed. So first you have to pay due SGST amount and then you can claim refund of erroneously paid CSGT amount.
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
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) 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.
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?
“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.
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) 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.
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!
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.
Thanks for advice
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.
As you are selling through e-commerce operator, and you are having a warehouse in Gujarat. It will be treated as business establishment so you need to register in Gujarat also.
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?
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.
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?
Yes, you can claim the credit. you can provide your GSTIN to the service provider for claiming credit.
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.
Yes, you have to file return till cancellation.
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?
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.
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.
In that case, invoice raised by the e-commerce operators will be sufficient.
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. 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
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
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.
HI, I HAVE WRONGLY PAID CESS RS. 30,000/- INSTEAD OF SGST HOW CAN I GET REFUND?
Yes, the refund is possible only on filing an application for refund on the common portal. No specific procedure has been prescribed till now.
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
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?
Yes, You can claim ITC of GST paid on input services, for payment of GST collected on services provided.
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?
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?
right
GSTR-1,2 and 3 are to be filed quarterly from October 2017 but GSTR-3B is to be filed monthly until December 2017.
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.
No such procedure till now has been prescribed.
Hello, what is the process of refund wrongly payment under cess because our business not dealing under cess.
pls.
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.
yes, you may claim input for the expenses incurred provided your GSTIN to the other party.
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?
You can use the amount of ITC for payment of GST collected.
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…
Utility for the same has not been provided till now.
thanks a ton 🙂
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?
If you elect for cash basis, then you have to pay taxes only on receipt basis.
But there is no such provisions in GST
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.
you can make the changes while filing GSTR 1, GSTR 2.
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)?
You become liable to charge GST only when after registration. So you cannot make invoice with GST for the month of July.
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??
Since you are not registered in July then no credit will be allowed to you for the month of July. Tax paid will be added to your purchase cost.
I have repairing scooter and painting shop should I tran 1 file or not. Please help me.
If you are registered person and wants to claim ITC available related to pre GST period then you have to file GST TRANS 1 form.
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.
yes, you can submit GSTR returns without filing TRANS 01 if you don’t want claim input as on 30th June 2017.
Thank you SAG INFOTECH.
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.
Registration under GST is mandatory under GST if the gross receipts exceeds Rs. 20 Lakhs.
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….
You have to submit the return with all the related figure as nil in gst return.
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
yes, you need to file GSTR 1 and other forms applicable. Blank form is acceptable for NIL return.
We are into manpower recruitment services. Do we have to mention SAC code in the invoice ( our turnover is < 20 lacs).
Mentioning SAC code in invoice is mandatory for those suppliers whose turnover exceeds 1.5 crore, so in you case its not applicable.
Sir, we applied for GSTIN but still registration is yet pending for verification what should we do ? how can be filed GSTR-3B
contact department for assistance