15 Recent FAQs on GST

1. Due individual freelancers working for US client require GST Registration?
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Yes, as it is a interstate supply, registration is compulsory under section 24(i) of CGST Act, 2017
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2. Service provided, GST on which is to be paid by receiver under RCM in which column this amount to be reported in GSTR-3B?
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You are not required to report them GST-3B, those supply will shown by receiver of the supply.
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3.After RCM paid, credit of RCM only can be utilized for RCM payment? Or in normal payment?
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It can be utilized as normal input credit
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4. There is no provision in 3B for advance received. How to discharge the liability?
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Please refer instruction no. 1 & 2 given in Form 3B.
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5.Whether waybill is required for goods sent for repairing?
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Not required, that can be sent with Delivery Challan, please refer section 55(c) of CGST Act, 2017
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6.I want to change my business address  in GST registration. How do I do that?
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Pls refer Rule no. 19(1) of CGST Rules, 2017. It can be done by submitting information in FORM GST REG-14 electronically.
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7.I have filed application for registration but not opted for composition scheme in application. How can I avail now for FY 16-17?
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Please refer Rule no. 3(3) of CGST Rules, 2017. It can be opted by giving intimation in FORM GST CMP-02, whenever this form will be available.
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8.Dealing in only exempted goods, turnover 2 cr, do we need registration for RCM “GST included expenses and capital exp.”?
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Yes, registration is required under section 24(3) of CGST Act.
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9.GST rate on school fee/tuition fee?
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Services provided by a educational institution to its student faculty  and staff attract Nil rate of GST.
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10. Can we have one series of sequential numbers for invoice, debit note and credit notes?
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Yes, as long as there is no duplication.
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11. I have missed a purchase bill while filling GSTR-3B for the month of August. Please suggest what should I do?
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It can be rectified in the next month’s return. Section 37(3) and 38(5) of CGST Act refers.
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12.I have paid 5% GST on reverse charge basis for receipt of GTA services. Can I claim credit for GST paid?
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Such credit can be claimed in the same month and can be used to discharge the output tax liability of the same month.
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13.Whether exporter of service is required to get registration under GST if turnover more than 20 lacs?
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Suppliers making inter state supplies are required to have compulsory registration. Section 24 of CGST Act referes.
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14.If a person receives rental income then is it mandatory to have GST no. ?
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Residential rental income is exempted while income from commercial renting is subject to GST.
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15. How to reverse ITC which was taken mistakenly in the month of July in GSTR- 3B
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It can be reversed in the return of the next month.
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Regards
ACA SOURAV BAGARIA