Question 1: services in the nature of license fees obtained from outside India, Is RCM applicable om this??

Answer: The query is not clear. However if it is import of services, RCM is applicable. Refer Notfn., 10/2017-IT Rate. dated 28.6.2017.

Question 2: One of my client having itc 39 lak he is doing a business of textiles to export. He opt at the time of shipment with out payment of igst. In gst portal now refund option is available. May i claim refund of itc by filing rfd1 right now or else suggest me?

Answer: U can claim refund of accumulated credit. Pl. refer circular 17/17/2017 dt. 15.11.2017 for detailed procedure.

Question 3: Is RCM applicable for service & software import by IT company for export Services or full fill international client needs?

Answer: Yes. Import is considered as interstate supply. Refer Sec 7 of IGST Act.

Question 4: I am Exporter of services. My all receipts will be in foreign currency. My aggregate turnover for the FY 2017-18 will be INR 12.00 Lakhs. Whether I require to take registration under GST. No input GST is involved in my business.

Answer: Persons making any interstate taxable supply has to take registration. Refer Sec 24(1).

Question 5: Purchased out of India, Sale out of India, Any GST compliance required in India is above transaction done by Indian Company?

The facts given are not enough to determine levy. Pl. refer Sec 5,7,11 of IGST Act.

Question 6: whether CMP-3 to be filed by persons who were already in composition scheme in pre GST era and persons who were dealing in Tax free goods like fabrics (now opted for Composition )

Answer: Yes

Question 7: Sir. How to apply for cancellation of gst registration applied voluntarily, since igst notification 10/2017 exempt service provider with value of services less than 20lakhs from obtaining registration

Answer:  Pl. apply in form REG-16. In case of any difficulty in system write to @askGSTech.

Question 8: Composition dealer Registered on 19.09.2017. Form GSTR 4 for July-Sept NOT available on GSTR Portal. How to file return for that period ?

Answer: U can filed GSTR 4 upto 24th Dec, 2017. Any system difficult write to @askGSTech .

Question 9: What should I do. If 3B and Gstr 1,2,3 didn’t match?

Answer: GSTR 1,2,3 are periodic returns whereas 3B is only summary interim return. If there is any difference tax liability in regular returns same need to be paid with consequential effects.

Question 10: Mai mere buyer Jo ki intra state hai, aur SEZ mai business karta hai usko IGST charge karke regular rate se invoice raise karta hoo, but Jab wo mujhe bill ke against payment karta hai tab GST ki amount less karke payment karta, Is it right or wrong?

Answer: You can claim refund of GST paid by you on supplies made by you to a SEZ unit as it is treated as zero rated supplies.

Question 11 : Can refund of gst ITC accumulated on purchase of capital goods used for business be done???

Answer: No, it is not permissible.

Question 12: One of Gold Jewellery shop on Trichy-TNadu, charging CGST & SGST, above 22 crt Gold prices of the day- Pl clarify, is it permissible?

Answer: This is permissible as the gold price is exclusive of GST.

Question 13: Sir/Madam, for an under-construction where the transaction was initiated post 1st July, how would anyone know if the builder has revised the pricing accordingly to the ITC claimed? What stops him from earning profit out of this?

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

Question 14: I am registered in state of Delhi as Builder & also having working sites in U.P., than I am liable to Registered in U.P. or not?

Answer: Registration is required in each of the States from where taxable supplies are made.

Question 15: I have wrongly short tax payment deposited for the month of Sep 2017 and Now I have going to deposit balance gst tax. Will I have to pay interest also on balance amount..????

Answer: Yes, interest is payable at the time of depositing balance tax amount.

Question 16: Dear Sir, I have received a final demand of 10% with GST@12% from my Builder(New way homes) , Gr. Noida West after he receives the OC from Gr. Noida authority. Does any GST applicable here? Plz clarify my concern.

Answer: Detailed clarificatory advertisement was brought out in newspapers on 16/12/2017.

Question 17: Supply of GTA service to SEZ whether transport need to charge IGST?

Answer: GTA service is under reverse charge as per Notification No. 13/2017- Central Tax (rate) dated 30/06/2017.

Question 18 : If one person is taking a services of a company for distribution of gifts to various people .. that company is charging gst on its services…thats fine but apart that it is giving bill of those goods n charging gst on that as well. is it ok??

Answer: If that company is supplying goods also, they need to charge GST on goods also.

Question 19: I have paid GST on advance @ 18%, but the products rate is reduced to 12% at the time of issuing invoice.What should be done?

Answer: Pl. show it in GSTR-1 accordingly

Question 20: For claiming GST refund from electronic cash ledger, ARN of Refund 01A is enough or we have manually file it to GST officer.

Answer: Banks are required to accept payments.

Question 21: For claiming GST refund from electronic cash ledger, ARN of Refund 01A is enough or we have manually file it to GST

Answer: Pl. submit your application to GST officer alongwith ARN of FORM GST RFD-01A.

Question 22: Is RCM still applicable on GTA services??

Answer:  Yes. It is applicable. Pl. see Notification No. 13/2017- Central Tax (Rate) dated 30/06/2017.