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

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:

Latest Update

  • “GSTIN has released new GST registration functionality on the government portal for the month of Oct-Dec 2020.” Read PDF
  • GSTIN displayed a new Oct-Dec 2020 module for GST return forms. Read PDF

Goods and Services Tax (GST) Rules & GST Acts

Sr.NoGST RulesGST Acts
1.CGST Rules 2017101st Constitution Amendment Act, 2016
2.IGST Rules 2017CGST 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

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

Form NameDownload in PDF FormatForm Description
GST Registration Form 1GST REG 01 DownloadRegistration Application u/s 19(1) GST Act, 20
GST Registration Form 2REG-02Acknowledgement
GST Registration Form 3GST REG 03
Download
Information regarding Registration / Amendments / Cancellation Notice
GST Registration Form 4GST REG 04
Download
Filing application for Clarification/additional information/document
GST Registration Form 5GST REG 05
Download
Order application for rejection for Registration / Amendment / Cancellation / Revocation of Cancellation
GST Registration Form 6REG-06Issued registration certificate u/s 19(8A) of the GST Act, 20
GST Registration Form 7REG-07Application for Registration as TDS or TCS u/s 19(1) of the GST Act, 20
GST Registration Form 8REG-08Order of Cancellation of Application for Registration as TDS /TCS u/s 21 of the GST Act
GST Registration Form 9REG-09Non-Resident Taxable Person Application for Registration
GST Registration Form 10REG-10The 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
GST Registration Form 11REG-11Application for extension of registration period by casual / non-resident taxable person
GST Registration Form 12REG-12Temporary Registration/ Suo Moto Registration Order of Grant
GST Registration Form 13REG-13Grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others Application/Form
GST Registration Form 14REG-14Application for Cancellation of Registration under GST 20
GST Registration Form 15REG-15Amendment Order
GST Registration Form 16REG-16Cancellation of Registration Application
GST Registration Form 17REG-17Cancellation of Registration Show Cause Notice
GST Registration Form 18REG-18Show Cause Notice issued for Cancellation Reply
GST Registration Form 19REG-19Cancellation of Registration Order
GST Registration Form 20REG-20Dropping the proceedings for cancellation of registration Order
GST Registration Form 21REG-21Revocation of Cancellation of Registration Application
GST Registration Form 22REG-22Order for revocation of cancellation of registration
GST Registration Form 23REG-23Show Cause Notice for rejection of an application for revocation of cancellation of registration
GST Registration Form 24REG-24Reply to the notice for rejection of an application for revocation of cancellation of registration
GST Registration Form 25REG-25Provisional Registration Certificate
GST Registration Form 26REG-26Existing Taxpayer Application Enrolment
GST Registration Form 27REG-27Provisional registration Show Cause Notice cancellation
GST Registration Form 28REG-28Provisional registration Order Cancellation
GST Registration Form 29REG-29Provisional registration Application cancellation
GST Registration Form 30REG-30Field Visit Report Form
GST Registration Form 31REG-31Intimation for Suspension and notice for cancellation of registration

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

Sr.NoForm NumberReturn HelpDescription
1.R-1GSTR-1 Filing GuideOutwards details of supplies of goods or services
2.R-1AAuto-drafted details of supplies of goods or services
3.R-2GSTR-2 Filing GuideInward supplies details of goods or services
4.R-2ASupplies auto drafted details from GSTR-1 or GSTR-5 to the recipient
5.R-3GSTR-3 Filing GuideMonthly returns
6.R-3A Return defaulter u/s 46 Notice
7.R-3BGSTR-3B Filing GuideMonthly return for all regular taxpayers
8.GST CMP 08GST CMP 08Registered persons opting composition levy quarterly payment deposit form
9.R-4GSTR-4 Filing GuideRegistered persons opting composition levy annual return
10.R-4A Registered persons opting composition levy Auto drafted details
11.R-5GSTR-5 Filing GuideNon-resident taxable persons return
12.R-5AGSTR-5A Filing GuideOnline 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-6GSTR-6 Filing GuideInput service distributors returns
14.R-6A Supplies auto drafted from GSTR-1 or GSTR-5 to ISD details
15.R-7GSTR-7 Filing GuideTax deduction at source returns
16.R-7A TDS certificate
17.R-8GSTR-8 Filing GuideTax collection at source statement
18.R-9GSTR 9 – Filing GuideAnnual return for regular taxpayers
19.R-9AGSTR 9A Filing GuideAnnual return for composition taxpayers
20.R-9B Annual return form for E-commerce traders
21.R-9CGSTR 9C Filing GuideGST audit/self-reconciliation statement
22.R-10GSTR 10 Filing GuideFinal return
23.R-11GSTR-11 Filing GuideInward 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.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.NoForm NumberDescription
1.CMP-01Notification for the payment of taxes under section 10 (composition scheme)

 

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

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

 

(Concerning Taxpayers registered under the Act)

3.CMP-03Notification 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-05Notification of denial option for the payment of tax under composition scheme
6.CMP-06Responding to the notification to show cause
7.CMP-07Reply order to accept or reject concerning show cause notice
8.CMP-08Payment Deposit Form for Each Quarter

Goods and Services Tax (GST) Forms for Challan

Sr.NoForm NumberDescription
1.PMT-1Electronic 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-2Electronic Credit Ledger
3.PMT-3Order for re-credit of the amount to cash or credit ledger on the rejection of refund claim
4.PMT-4Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
5.PMT-5Electronic Cash Ledger
6.PMT-6Challan For Deposit of Goods and Services Tax
7.PMT-7Application for intimating discrepancy in making payment
9.PMT-8Payment of self-assessed tax
9.PMT-9Transfer of Amount from One Account Head to Another in Electronic Cash Ledger

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

Sr.NoForm NumberDescription
1.RFD-01Refund Application form
2.RFD-01AApplication for Refund (Manual)
3.RFD-01BRefund Order Details
4.RFD-02Acknowledgement
5.RFD-03Notice of Deficiency Memo
6.RFD-04Provisional Refund Sanction Order
7.RFD-05Payment Order
8.RFD-06Refund Sanction/Rejection Order
9.RFD-07Show cause notice for reject of refund application
9.RFD-07ARefund Withhold Order
10.RFD-08Show Cause Notice
11.RFD-09Order for Interest on delayed refunds
12.RFD-10Refund application form for Embassy/International Organizations
12.RFD-10BApplication for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
13.RFD-11Refund 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.NoForm NumberDescription
1.RFD-04Provisional Refund Order
2.RFD-05Refund Sanction/Rejection Order
3.RFD-06Order for Complete adjustment of claimed Refund
4.RFD-08Payment Advice
5.RFD-09Order for Interest on delayed Refunds

Input Tax Credit (ITC) Forms

Sr.NoForm NumberDescription
1.ITC-01Declaration for claim of input tax credit under sub-section (1) of section 18
2.ITC-02Declaration 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-02ADeclaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
4.ITC-03Declaration for intimation of ITC reversal/payment of tax on inputs held in stock
5.ITC-04Details of goods/capital goods sent to job worker and received back

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

Sr.NoForm NumberDescription
1.E-Way Bill-01E-Way Bill-01
2.E-Way Bill-02Consolidated E-Way Bill
3.E-Way Bill-03Verification Report
4.E-Way Bill-04Report of detention
5.E-Way Bill-05Application for unblocking of the facility for generation of E-Way Bill
6.E-Way Bill-06Order for permitting / rejecting application for unblocking of the facility for generation of EWay Bill

Goods and Services Tax (GST) Form for Invoice Format

Sr.NoForm NumberDescription
1.INV – 1Generation of Invoice Reference Number
2.Sample GST Bill FormatGST Invoice Format, Export Invoice Under GST Sample Format

GST Transition Formats and Rules

Sr.NoForm NumberDescription
1.GST Transition FormatsFormats for GST Transition of Goods
2.GST Transition RulesRules of GST Transition of Goods

Recommended: How to File GST Return Online in India

Goods and Service Tax (GST) TRAN Forms

Sr.NoForm NumberDescription
1.TRAN -1Transitional ITC / Stock Statement
2.TRAN – 2Rules of GST Transition of Goods

Goods and Service Tax (GST) Assessment Forms

Sr.NoForm NumberDescription
1.ASMT -1Application for Provisional Assessment under section60
2.ASMT – 2Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
3.ASMT – 3Reply to the notice seeking additional information
4.ASMT – 4Order of Provisional Assessment
5.ASMT – 5Furnishing of Security
6.ASMT – 6Notice for seeking additional information / clarification / documents for final assessment
7.ASMT -7Final Assessment Order
8.ASMT – 8Application for Withdrawal of Security
9.ASMT – 9Order for release of security or rejecting the application
10.ASMT – 10Notice for intimating discrepancies in the return after scrutiny
11.ASMT – 11Reply to the notice issued under section 61 intimating discrepancies in the return
12.ASMT – 12Order of acceptance of reply against the notice issued under section 61
13.ASMT -13Assessment order under Section 62
14.ASMT -14Show Cause Notice for assessment under section 63
15.ASMT – 15Assessment order under section 63
16.ASMT -16Assessment order under section 64
17.ASMT – 17Application for withdrawal of assessment order issued under section 64
18.ASMT – 18Acceptance or Rejection of application filed under section 64 (2)

Goods and Service Tax (GST) ADT Forms

Sr.No Form Number Description
1. ADT-01 Notice for conducting audit
2. ADT-02 Audit Report under section 65(6)
3. ADT-03 Communication to the registered person for conduct of special audit under section 66
4. ADT-04 Information of Findings upon Special Audit

Goods and Service Tax (GST) ARA Forms

Sr.No Form Number Description
1. ARA-01 Application Form for Advance Ruling
2. ARA-02 Appeal to the Appellate Authority for Advance Ruling
3. ARA-03 Appeal to the Appellate Authority for Advance Ruling

Goods and Service Tax (GST) APL Forms

Sr.No Form Number Description
1. APL-01 Appeal to Appellate Authority
2. APL-02 Acknowledgment for submission of appeal
3. APL-03 Application to the Appellate Authority under sub-section (2) of Section 107
4. APL-04 Summary Of The Demand After Issue Of Order By The Appellate Authority, Revisional Authority, Tribunal Or Court
5. APL-05 Appeal to the Appellate Tribunal
6. APL-06 Cross-objections before the Appellate Tribunal
7. APL-07 Application to the Appellate Tribunal under sub section (3) of Section 112
8. APL-08 Appeal to the High Court under section 117

Goods and Service Tax (GST) INS Forms

Sr.No Form Number Description
1. INS-01 Appeal to Appellate Authority
2. INS-02 Acknowledgment for submission of appeal
3. INS-03 Application to the Appellate Authority under sub-section (2) of Section 107
4. INS-04 Summary Of The Demand After Issue Of Order By The Appellate Authority, Revisional Authority, Tribunal Or Court
5. INS-05 Appeal to the Appellate Tribunal
Comments ( 314 )
Add Comment
  • Kolliparasundaraiah

    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.

  • Sreekala

    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?

    • SAG Infotech

      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.

  • rajesh srivastava

    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.

    • SAG Infotech

      You need to enroll yourself in GST using provisional registration number.

    • Jyoti

      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.

      • SAG Infotech

        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.

  • nityanand Kumar

    Dear Madam,

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

  • SREEKUMAR

    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

  • Nitin Agrawal

    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?

    • SAG Infotech

      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.

  • CA CHINTAN POPAT

    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?

  • Md Sarfaraz Alam

    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.

    • SAG Infotech

      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.

  • Bharat

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

  • Bharat

    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?

    • SAG Infotech

      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.

  • Bharat

    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

  • Bharat

    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?

    • SAG Infotech

      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.

  • Sunil

    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?

    • SAG Infotech

      “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.

  • Bharat

    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.

    • SAG Infotech

      (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.

  • Sunil

    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!

    • SAG Infotech

      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.

      • sunil

        Thanks for advice

  • Bharat

    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.

    • SAG Infotech

      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.

  • Bharat

    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?

    • SAG Infotech

      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.

  • Bharath

    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?

    • SAG Infotech

      Yes, you can claim the credit. you can provide your GSTIN to the service provider for claiming credit.

    • S.K.TALWAR

      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.

      • SAG Infotech

        Yes, you have to file return till cancellation.

  • Bharat

    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?

    • SAG Infotech

      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.

  • Bharat

    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.

    • SAG Infotech

      In that case, invoice raised by the e-commerce operators will be sufficient.

  • Bharat

    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.

    • SAG Infotech

      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

      • Bharat

        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

        • SAG Infotech

          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.

  • SANJAY

    HI, I HAVE WRONGLY PAID CESS RS. 30,000/- INSTEAD OF SGST HOW CAN I GET REFUND?

    • SAG Infotech

      Yes, the refund is possible only on filing an application for refund on the common portal. No specific procedure has been prescribed till now.

  • paras gada

    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

  • Bharath

    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?

    • SAG Infotech

      Yes, You can claim ITC of GST paid on input services, for payment of GST collected on services provided.

      • Bharath

        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?

  • Viraj

    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?

    • sudama rawat

      right

    • SAG Infotech

      GSTR-1,2 and 3 are to be filed quarterly from October 2017 but GSTR-3B is to be filed monthly until December 2017.

  • Lalit

    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.

    • SAG Infotech

      No such procedure till now has been prescribed.

  • Mukesh Singh

    Hello, what is the process of refund wrongly payment under cess because our business not dealing under cess.

    • Mukesh Singh

      pls.

  • Pratheep

    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.

    • SAG Infotech

      yes, you may claim input for the expenses incurred provided your GSTIN to the other party.

      • Pratheep

        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?

        • SAG Infotech

          You can use the amount of ITC for payment of GST collected.

  • SHIVANSH GUPTA

    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…

    • SAG Infotech

      Utility for the same has not been provided till now.

      • SHIVANSH GUPTA

        thanks a ton 🙂

  • Mahima

    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?

    • SAG Infotech

      If you elect for cash basis, then you have to pay taxes only on receipt basis.

      • Mahima Agrawal

        But there is no such provisions in GST

  • Mahima

    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.

    • SAG Infotech

      you can make the changes while filing GSTR 1, GSTR 2.

  • Pratheep

    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)?

    • SAG Infotech

      You become liable to charge GST only when after registration. So you cannot make invoice with GST for the month of July.

      • Pratheep

        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??

        • SAG Infotech

          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.

  • Madhurja

    I have repairing scooter and painting shop should I tran 1 file or not. Please help me.

    • SAG Infotech

      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.

      • MADHURJA

        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.

        • SAG Infotech

          yes, you can submit GSTR returns without filing TRANS 01 if you don’t want claim input as on 30th June 2017.

          • Madhurja

            Thank you SAG INFOTECH.

  • Bharat

    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.

    • SAG Infotech

      Registration under GST is mandatory under GST if the gross receipts exceeds Rs. 20 Lakhs.

  • Divya

    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….

    • SAG Infotech

      You have to submit the return with all the related figure as nil in gst return.

  • Vimal

    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

    • SAG Infotech

      yes, you need to file GSTR 1 and other forms applicable. Blank form is acceptable for NIL return.

  • Rajesh

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

    • SAG Infotech

      Mentioning SAC code in invoice is mandatory for those suppliers whose turnover exceeds 1.5 crore, so in you case its not applicable.

  • JAVED

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

  • SUDHA MONGA

    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.

    • hukamchand patel

      on which gst form

  • srikanth

    Dear sir, I have a hotel business, which GST forms to apply

  • sudip haldar

    i am a small work contract which gstr return i filed this month

    • Narinder Singh

      What is your status under GST , Composite or regular dealer

      file Accordingly

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

  • Suresh

    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?

    • Narinder Singh

      Yes, First invoice will be liable under RCM

  • neha

    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.

    • SAG Infotech

      either wait for the deactivation of challan automatically since saved challans are automatically cancelled for payment after 7 days.

    • Narinder Singh

      Simply ignore the Challan, it has a validity of 15 days after which it will lapse. Generate new challan

      • SAG Infotech

        Yes, created challan will be valid for 15 days after the generation and thereafter it will be purged from the System.

  • Hinal

    I am accountant and i want to file GST return but How?

  • Suresh

    how many return fill by a regular registered person under gst in a year

    • SAG Infotech

      3 monthly returns i.e. GSTR-1, GSTR-2 and GSTR -3 are required to be filed and annual return will be filed.

  • Nilesh

    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

    • SAG Infotech

      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.

  • Shivashankar.k1975@gmail.com

    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

    • SAG Infotech

      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.

  • pritam DUTTA

    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.

    • SAG Infotech

      you can opt for composition by filing up the applicable form online.

  • Nitin

    how to cancel provisional gst registration online and if offline for 29 downloaded then where to submit it ..

    • SAG Infotech

      Provisional registration will be automatically cancelled if not opted for registration under GST.

  • Suresh

    Please guide – what is the procedure of rejected material return to vendor ??

  • jj

    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.

  • Bharat

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

  • Bharat

    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.

  • Darsh R Shukla

    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.

    • SAG Infotech

      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.

  • Bharat

    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.

    • SAG Infotech

      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.

  • Suresh

    Can I take the ITC for every services availed from unregistered persons using RCM?

    • SAG Infotech

      yes, input will be available for tax paid under RCM except for certain services like taxes paid in respect of GTA.

  • Pragna

    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,

  • nookesh

    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.

  • LK

    many thanks for sparing your valuable time and the answers..appreciate your service and help.

  • RAVINDER

    What is rate of GST on Freight under RCM. Is Input available on GST on Freight to GTA under RCM

  • anjali

    how t view download or print show cause notice under generated ARN for totally new GST Registration

  • LK

    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

    • SAG Infotech

      No need for registration upto 20 lacs.

  • LK

    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.

    • SAG Infotech

      For this please to contact to Chartered Accountant in this respect.

  • CHINRAJ

    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 ?

    • SAG Infotech

      As such registration is not compulsory . But if supplier want GSTIN than you have to take registration.

  • Priya

    Very helpful and informative blog thanks for posting this blog

  • Jitendra R Dalwadi

    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.

  • BHARAT

    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 !

    • SAG Infotech

      Trans 1 has to be filled for carry forward of existing credit. So if credit is fully utilised then not mandatory to file.

    • sunil

      Nahi fir apke liye trans-1 applicable nahi hai

  • pradip paul

    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

    • SAG Infotech

      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.

  • Atulkumar Mishra

    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.

    • SAG Infotech

      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.

  • chetanji

    good work of respected madam ji .

  • Pragna

    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?

  • Akash Chandran

    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?

  • dhirendra kumar thakur

    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 .

  • Pragna

    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.

  • Satish Kumar M

    Madam,

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

  • Suresh

    Is it mandatory to mention the tax (GST) rate & amount in columnar wise in Tax Invoice?

    • SAG Infotech

      item wise rate is not mandatory to mention.

  • Pragna

    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?

  • Pragna

    Thanks for your reply.

  • Yogesh Patel

    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

    • SAG Infotech

      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.

  • Shekhar

    Sir
    Is necessary to file Monthly GST Return for a transporter.

  • Pragna

    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?

    • SAG Infotech

      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.

  • santosh

    I want to know the small transporter (vehicles less than 10) is required to registration on GST

    • SAG Infotech

      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.

  • parth

    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?

  • Ram Chander Paul

    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

  • CA ASHOK V AMICHANDWALA

    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 ?

    • SAG Infotech

      Wood sawn is taxable at 18% rate. You need register under GST. Restaurant with Foods and Drinks is taxable at 18% with full ITC credit.

  • Hitesh Kothari

    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

    • SAG Infotech

      1) For Exempted goods, registration is not compulsory.
      2) You don’t have to submit any form. Registration is not compulsory in case of exempted goods.

  • DEBABRATA ROY

    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

  • Nupoor R. Purohit

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

    Thank You.

  • Nupoor R. Purohit

    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.

  • SUDAMA SINGH

    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

  • Kareti Bujjaiah

    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

  • vinod

    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.

  • Shipra Trivedi

    Is Form – F & Form C use in GST ?

  • Sakthi

    GST applicable for Bitumen Product,
    Kindly clarify the tax details

  • Nagesh Nacode

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

  • Ram Chander Paul

    Madam,

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

    • SAG Infotech

      No, purchases made from the composition dealer are not elegible for the ITC

  • Anand Gulanikar

    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?

  • Rites gadia

    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

  • MANISH

    PLEASE CLASSIFYING THE RATES OF TAXES AS PER GOODS. I AM CONFUSED PLEASE HELP ME.

  • Param Singh

    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.

    • SAG Infotech

      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.

  • SAMBHAJI GURAV

    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?

    • SAG Infotech

      There is no issue regarding the registration as in current taxation scenario, various firms show ‘no profit no loss’ in case of turnover saturation.

  • NARAYAN PHALLE

    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.

    • SUDAMA SINGH

      dear narayan phalle, if you got answer your question please forward me in my mail id. sudamarawat@yahoo.co.in

  • mukesh kuriyal

    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.

    • SAG Infotech

      Depend upon which type of dealer you are, Regular or composition scheme or TDS/TCS deductor.

  • Rahul roy chakraborty

    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.

    • SAG Infotech

      if you don’t have any VAT or CST No. in that situation currently you cant enroll yourself in GST.

  • ishita gupta

    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?

    • Vishal S. Gupta

      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.

  • dawn

    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.

    • SAG Infotech

      You do not need for GST migration and Yes, you are free from tax.

  • Deepak Sharma

    Hi, Can any one pls explain what is forward charge and reverse charge at the time of supply of goods?

  • Rajashekar

    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.

    • SAG Infotech

      Currently the department is not given a direct exemption in current model rules.

  • Shiv Kumar

    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 ??

  • Deepak Sharma

    Hello Sir/madam,
    I want to become a TRP , so is there mandatory to file TRP1 ? without filing cant i operate as TRP?

      • Deepak Sharma

        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.

  • purnendu gupta

    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.

    • SAG Infotech

      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.

  • Buddhadeb Raha

    Let us see the GST is curse or boon to the people of India.

  • VIKESH KUMAR

    Hi,

    How Much returns filled under GST Law. Both Supply of Goods and Supply of Services In Financial Year.

    • SAG Infotech

      Its totally depend on type of dealer. In case of normal dealer there is 3 monthly returns where in the case of composition dealer there is 2 quarterly returns.

  • MANISHA

    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.

  • vivek mishra

    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

  • Mayank

    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?

    • SAG Infotech

      There should be a board resolution that needs to be passed related to the same issue.

  • SOWMYA

    HI,

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

  • sarika satav

    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.

  • MUKESH PARMAR

    HELLO SIR

    PLEASE PROVIDE GUIDENCE ABOUT TRPS UNDER GST
    WHAT IS THE PROCEDURE TO BECOME A TRPS

    REGARDS

    • SAG Infotech

      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.

  • zafar

    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.

    • SAG Infotech

      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.

    • SAG Infotech

      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.

  • Firoz Ahmed

    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

  • Firoz Ahmed

    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

    • SAG Infotech

      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.

  • RAKESH GUPTA

    How many returns under GST act. like as under vat act 4 quarterly,1 annualy and 8 monthly as applicable

  • anurag mathur

    What is form 2 A and form 2? Am I required to fill in both?

    • SAG Infotech

      You should file online form 2. and when seller file GSTR-1 then in GSTR2A you should approve that the entry is correct or not. If that is correct then it will show in GSTR-2

  • Suhel Bagwan

    Hey Can you mail me all in single zip file

  • Suresh K

    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

    • SAG Infotech

      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.

  • Amitav Das

    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

  • prakash banwari

    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

    • SAG Infotech

      In case of interstate transaction registration is compulsory

  • Annamma Anish

    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

    • SAG Infotech

      Currently, there is no validation for registration that firstly you must pay the dues for current liabilities.

  • Nupoor R. Purohit

    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)

    • SAG Infotech

      If you have 10 different VAT no. then you have to apply 10 different GSTIN no too.

  • Raj sahu

    Dear mem

    Please provide GST All details in Hindi, like entry,pmt,return etc.

    • SAG Infotech

      You can use Google translate option to convert language as you want to read.

  • Sheth Consultancy

    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…

    • SAG Infotech

      Its totally depend upon which type of dealer you have if you are regular dealer than monthly 3 returns and if you are composition dealer in that case 2 returns quarterly.

  • Ashish Mistri

    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?

    • SAG Infotech

      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.

  • Kavi

    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

    • SAG Infotech

      Might be your pan no. not match with the name you have enter. Please check the issue.

    • Raghu Hari

      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.

  • ANIL MANCHANDA

    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

    • SAG Infotech

      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.

  • Archit

    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

    • SAG Infotech

      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.

  • RAHUL AGRAWAL

    how many minimum total returns will be submitted by a dealer under GST

    • SAG Infotech

      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.

  • jagriti upadhyay

    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?

    • SAG Infotech

      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.

  • Mohit K. Charadva

    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.

    • SAG Infotech

      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

      • Raj Kiran

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

  • Keshav

    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.

    • SAG Infotech

      So now you can update your clients details in VAT department login.

  • daxesh thakkar

    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.

    • SAG Infotech

      Yes Sir, you have to register for all of these units.

  • anjan bagchi

    Dear Shika,
    My question is that is there any unqualified Chartered Accountant?

  • M L GUPTA

    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 ???

    • SAG Infotech

      Not each invoice. only those invoices which are use for the goods movement time not for sales purpose.

  • Sathik Basha

    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

    • SAG Infotech

      There are not separate return for service tax and excise return. There are sales/purchase register in that both serviced and manufacture information will be enter.

  • KANNAN

    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?

  • daxesh thakkar

    Dear sir,
    it is compulsory for CA/CS/ICWA/Advocate to register as Tax Return Prepare to every dealer

      • CMA Arun S. Karnik

        It is necessary to get registered as a Tax Return Preparer.

        • SAG Infotech

          Sir department have given the form for TRP. But at the same time a professional need not to be register as TRP.

  • senthilkumar

    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

  • kamlesh kumar

    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

    • SAG Infotech

      There is only one registration in GST.

  • Rohit

    Filling return in month is it quit busy schedule for tax consultants for whole year

    • CMA Arun S. Karnik

      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.

  • HARDIK THACKER

    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

    • SAG Infotech

      Yes, if assessee has 2 business places. In that situation, assessee is liable for 2 ST registration no. for single PAN only.

      • CMA Arun S. Karnik

        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.

  • Raj

    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. ?

    • SAG Infotech

      Yup there is provision for registration in GST for existing registered taxpayer in other laws like Excise, Service tax and vat

  • Rajesh Maheshwari

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

    • SAG Infotech

      “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.”

  • Sriram Krishnamoorthy

    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?

    • SAG Infotech

      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.

      • Harsh Gupta

        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

        • SAG Infotech

          Return filing under GST has not been started. Return filing will only be possible after applicability of GST.

          • Vignesh N

            Hi Sir..

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

          • SAG Infotech

            You take the GST R1 form
            Fill out your GSTIN etc
            But do not show any transactions.

      • Srishankari Karthikeyan

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

      • Tanvi P.

        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

    • Assucena P e lobo

      returns whether nil or turnover have to be filed in gst

  • Pravin Thaker

    Dear Sir/Medam

    I want to know the transporter is required to registration on gst, and how much rate is applicable

    • SAG Infotech

      The department is not clarify anything about it.

  • Rajeev Kumar Jha

    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.

    • Jogajeeban Das

      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

    • M S Sivanand

      Mr. Rajeev kumar jha
      Please clarify the following:
      What are the parallel provisions and forms in GST for C – form, F – form and H – form of VAT and CST Acts.

      M S Sivanand
      sivanandms@gmail.com

  • Rajendar Goyal

    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.

    • jayant

      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.

  • Halappa

    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

    • SAG Infotech

      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.

      • sujeet kumar

        mai NGO and Company ke liye GST Registration karana chahta hu kitna cost lagega bihar se hu

      • SANDIP SHARMA

        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

    • sanju

      c GST and S GST for same state only Haryana according to your HSN code