हिमाचल: करदाताओं को जीएसटीआर-1 को 10 जनवरी तक बैकलॉग देन करने के निर्देश

Information about Goods & Services Tax (GST)

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.

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