- Website: www.hptax.gov.in
- Help Desk No. 0177-2621451
|S. No.||Questions / Tweets Received||Replies|
|1.||Does aggregate turnover include value of inward supplies received on which RCM is payable?||Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.|
|2.||What if the dealer migrated with wrong PAN as the status
of firm was changed from proprietorship to partnership?
|New registration would be required as
partnership firm would have new PAN.
|3.||A taxable person’s business is in many states. All supplies
are below 10 Lakhs. He makes an Inter State supply from one state. Is he liable for registration?
|He is liable to register if the aggregate
turnover (all India) is more than 20 lacs or if he is engaged in inter-State supplies.
|4.||Can we use provisional GSTIN or do we get new GSTIN?
Can we start using provisional GSTIN till new one is issued?
|Provisional GSTIN (PID) should be
converted into final GSTIN within 90 days. Yes, provisional GSTIN can be used till final GSTIN is issued. PID & final GSTIN would be same.
|5.||Whether trader of country liquor is required to migrate to
GST from VAT as liquor is out of GST law?
|If the person is involved in 100% supply
of goods which are not liable for GST, then no registration is required.
|6.||Not liable to tax as mentioned u/s 23 of CGST means nil
rated supply or abated value of supply?
|Not liable to tax means supplies which
is not leviable to tax under the CGST/SGST/IGST Act. Please refer to definition under Section 2(78) of the CGST Act.
|7.||Whether civil contractor doing projects in various states
requires separate registration for all states or a single registration at state of head office will suffice?
|A supplier of service will have to
register at the location from where he is supplying services.
|8.||Whether aggregate turnover includes turnover of supplies
on which tax is payable by the recipient under reverse charge?
|Outward supplies on which tax is paid
on reverse charge basis by the recipient will be included in the aggregate turnover of the supplier.
|9.||If there are two SEZ units within same state, whether two registrations are required to be obtained?||SEZs under same PAN in a state require one registration. Please see proviso to
rule 8(1) of CGST Rules.
|10.||Is an advocate providing interstate supply chargeable
under Reverse Charge liable for registration?
|Exemption from registration has been
provided to such suppliers who are making only those supplies on which recipient is liable to discharge GST under RCM.