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
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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.
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.
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?
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.
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
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.
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.
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.
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.
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.
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?
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.
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.
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.
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.
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.
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
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.
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 !
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
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.
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.
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.
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?
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?
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 .
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.
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?
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.
on which gst form
Dear sir, I have a hotel business, which GST forms to apply
i am a small work contract which gstr return i filed this month
GSTR 3B is required to be filed.
What is your status under GST , Composite or regular dealer
file Accordingly
If regular by 25th you hv to file From 3B
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?
Yes, First invoice will be liable under RCM
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.
either wait for the deactivation of challan automatically since saved challans are automatically cancelled for payment after 7 days.
Simply ignore the Challan, it has a validity of 15 days after which it will lapse. Generate new challan
Yes, created challan will be valid for 15 days after the generation and thereafter it will be purged from the System.
I am accountant and i want to file GST return but How?
how many return fill by a regular registered person under gst in a year
3 monthly returns i.e. GSTR-1, GSTR-2 and GSTR -3 are required to be filed and annual return will be filed.
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
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.
Hello madam.
Please clarify below points.
1. Is there any provision to make inter unit transfer.
2. Procedure for sample sent to in and out of country.
3. Job work procedure for outside the country. Identify can be established on our products.
Thanks
Shiv
1. 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.
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.
you can opt for composition by filing up the applicable form online.
how to cancel provisional gst registration online and if offline for 29 downloaded then where to submit it ..
Provisional registration will be automatically cancelled if not opted for registration under GST.
Please guide – what is the procedure of rejected material return to vendor ??
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.
Yes you have to file GST return.
Just to clarify I make the chocolate fudge in the cloud kitchen. Based on the demand, I get my product delivered to the customer.
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.
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.
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.
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.
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.
Can I take the ITC for every services availed from unregistered persons using RCM?
yes, input will be available for tax paid under RCM except for certain services like taxes paid in respect of GTA.
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,
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.
many thanks for sparing your valuable time and the answers..appreciate your service and help.
What is rate of GST on Freight under RCM. Is Input available on GST on Freight to GTA under RCM
how t view download or print show cause notice under generated ARN for totally new GST Registration
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
No need for registration upto 20 lacs.
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.
For this please to contact to Chartered Accountant in this respect.
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 ?
As such registration is not compulsory . But if supplier want GSTIN than you have to take registration.
please tell according to GST what is the deadline of C form & D-1 Form receiving
accounts.north@edgetech.co.in
Very helpful and informative blog thanks for posting this blog
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.
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 !
Trans 1 has to be filled for carry forward of existing credit. So if credit is fully utilised then not mandatory to file.
Nahi fir apke liye trans-1 applicable nahi hai
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
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.
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.
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.
good work of respected madam ji .
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?
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?
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 .
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.
Madam,
What is the eligibility limit of turnover for opting composition supply during transitional period.
Is it mandatory to mention the tax (GST) rate & amount in columnar wise in Tax Invoice?
item wise rate is not mandatory to mention.
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?