Author: admin_gst

Goods and Services Tax – GST ENR – 01 – FORM GST ENR-01 [See rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (ii) Godown (iii) Transport services (iv) Cold Storage 4. Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (ii) Partnership (iii) Company (iv) Others 5. Particulars of Principal Place of Business (a) Address Building No. or Flat No. Floor No. Name of the Premises or Building Road or Street City or Town or Locality or Village Taluka or Block District State PIN Code Latitude Longitu

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In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax (GST) and submitting the return once he crosses the threshold limit of ₹ 75 Lakhs (or rs. 50 lakhs) as the case may be? Can he continue to pay tax and file the return on quarterly basis? – Dated:- 24-7-2017 – Section 10 – Composition levy. Section 39 – Furnishing of returns. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 In terms of Section 39(2), the benefit of filing of quarterly ret

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Goods and Services Tax – GST ITC – 04 – 1[FORM GST ITC-04 [See rule 45(3)] Details of goods/capital goods sent to job worker and received back 1. GSTIN – 2. (a) Legal name – (b) Trade name, if any – 3. Period: Quarter – Year – 4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker) GSTIN / State in case of unregister ed job worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs

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GSTIN / State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been receive d back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Natur e of job work done by job worke r Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes: GSTIN / State of job worker if unregister ed Invoice No. in case supplied from premise s of job worker issued by the Principal Invoice date in case

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for job work and goods received back after job work is not possible. 6. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Place Name of Authorised Signatory ……… Date Designation /Status…………………] ******** Notes 1. Substituted vide Notification No. 39/2018 – Central Tax dated 04-09-2018 before it was read as "Form GST ITC-04 [See rule – 45(3)] Details of goods/capital goods sent to job worker and received back 1. GSTIN – 2. (a) Legal name – (b) Trade name, if any – 3. Period: Quarter – Year – 4. Details of inputs/capital g

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Goods and Services Tax – Started By: – CA BIJENDER KUMAR BANSAL – Dated:- 24-7-2017 Last Replied Date:- 2-11-2017 – Dear Sir,Now as GST regime, GST is also charged if supplier is charging Freight on invoice.In some cases, supplier simply levies Freight without SAC code and charges GST.Our query is whether we should open a SAC code and show credit on freight amount separately ? or it should be apportioned over the products purchased and taken credit according to that ?Please clarify ?CA Gorav Goyal – Reply By KASTURI SETHI – The Reply = Transaction value is required to be inclusive of all expenses including freight, insurance etc. as per Section 15 (1) of CGST Act. You can take ITC without apportionment, if otherwise eligible. – Reply By Ga

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r total bill would be 110 + 18% = 129.28Now you buy product of 100 INR with 28% GST with freight cost 10 INR, your bill would be 110 + 28% = 148.8Freight would be considered as a composite supply in GST – Reply By Kishan Barai – The Reply = SAC Code of freight would be shown by freight forwarder to your supplier availing his services but when you buy from him, he is not doing freight business; he is supplying products to you. – Reply By CA BIJENDER KUMAR BANSAL – The Reply = Thanks to all for your reply.Mr. Kishan Barai, I understood that he is not doing transport business and so no need to show SAC code by that supplier in Invoice.Then when we taken ITC , under which code we should take credit:- HSN code of product or we should take in SAC

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bout freight.Basically i want to understand how should we claim that gst on Freight.Should we apportion it over main products and show accordingly in different hsn code or in any of hsn code over invoice ? – Reply By subramanian vijayakumar – The Reply = It) is composite supply. I agree with the experts view no need for hscn – Reply By Kishan Barai – The Reply = If it's mixed supply freight would be charged as per Product with maximum GST rate. – Reply By HimansuSekhar Sha – The Reply = Please refer q 47 of tweet FAQ. – Reply By shashi pandey – The Reply = If in a Tax invoice, there are different gst% i.e. 5%,12% etc. on line items,then at what % GST will charge on freight chargesPlease Advice – Reply By KASTURI SETHI – The Reply = Rate

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Goods and Services Tax – What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u/s 10? – TMI Updates – Highlights

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Dated:- 24-7-2017 – Section 10 – Composition levy. Section 39 – Furnishing of returns. Section 49 – Payment of tax, interest, penalty and other amounts. Rule 62 – Form and manner of submission of quarterly return by the composition supplier THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 As per the provisions of section 39(7), (7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return. Therefore, tax is required to be paid on or before the due date of filing of the return. As per the provisions of Section 39(1), every registe

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Goods and Services Tax – GST ITC – 03 – Form GST ITC-03 [See Rule 44(4)] Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18 1. GSTIN 2. Legal name 3. Trade name, if any 4(a). Details of application filed to opt for composition scheme [applicable only for section 18(4)] (i) Application reference number (ARN) (ii) Date of filing 4(b). Date from which exemption is effective [applicable only for section 18(4)] 5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid un

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not available) 5(e) Capital goods held in stock (where invoice not available) * (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.  (2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price 1[ ** The value of capital goods shall be the invoice value reduced by 1/60th per month or part thereof from the date of invoice] 6. Amount of ITC payable and paid (based on table 5) Sr. No. Description Tax payable Paid through Cash/Credit Ledger Debit entry no. Amount of ITC paid standard Central Tax State Tax UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 1. Central Tax Cash Ledger Credit Ledger 2. State T

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Goods and Services Tax – Started By: – CA BIJENDER KUMAR BANSAL – Dated:- 24-7-2017 Last Replied Date:- 13-8-2017 – Dear Sir,Please clarify can be take GST credit in case any mfg. co. has taken Truck on rent for dispatch of goods from its factory to customer premises.in section 17, credit is denied for Motor car and other conveyances except few usages:- i.e. if used for ''transportation of Goods '' then whether it will be allowed.Then i want to confirm that whether this clause i

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Goods and Services Tax – Started By: – CA BIJENDER KUMAR BANSAL – Dated:- 24-7-2017 Last Replied Date:- 25-7-2017 – Dear Sir,Please clarify in respect of GST Credit in case of Air Travel Tickets-Domestic/International.As per news of Times of India, it is available in case of Business class only. No credit will be allowed in case of Economy class tickets. Please confirm about it . What is notification/circular for this rule ?Can there be any mechanism to take GST credit in case of Air travel tic

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Goods and Services Tax – Started By: – jayesh thacker – Dated:- 24-7-2017 Last Replied Date:- 28-9-2017 – our company provide house to some employee and pay rent monthly by company total 4 house rent amount is 35000/- in this case gst is applicable or not – Reply By HimansuSekhar Sha – The Reply = Renting of immovable property for residential purpose no gst. – Reply By Ganeshan Kalyani – The Reply = No GST is applicable. – Reply By KASTURI SETHI – The Reply = I support the views of both experts. Exempted from GST vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 (Serial No.14). Read the conditions laid down. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Yes, it is exempted. – Reply By KASTURI SETHI – The Reply = Sh.M.Govindaraj

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having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Nil Nil Basically there is serial no. 12 as below :- 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil Please correct me if i am wrong.CA Gorav Goyal – Reply By subramanian vijayakumar – The Reply = Yes it is for residential purpose no gst experts pl see that the company. Is providing facilities of accomadation for employees for this expenses he cannot. Avail itc am l correct experts pl – Reply By KASTURI SETHI – The Reply = Dear Sir, You are absolutely right. Sh. Goyal CA is requested to read the language, by what ever name called . – Reply By CA BIJENDER KUMAR BANSAL – The Reply

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itional. Whether you call it house or guest house it makes no difference. These accommodations are attached to company and company or factory is commercial. – Reply By Harshit Jain – The Reply = After reading the provisions and anlysing the nature of transaction i feel it can be interpretated in two ways:1) Company is paying rent for residential use of Staff/Employee of its company, which (Rent) is part of its employment policy or is part of employment benefits or part of employee's Salary. Then the said rent paid by the company is not liable to levy of GST .{As rent paid by company are indirectly recovered from employee}2) Company is paying rent for residential use of Staff/Employee of its company, which (Rent) is not part of its emplo

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Goods and Services Tax – Started By: – jayesh thacker – Dated:- 24-7-2017 Last Replied Date:- 5-8-2017 – our company some employee use company car for home-office-home, and fill petrol in this car from own pocket, after month complete company reimbursement of monthly total petrol amount as per bill, in this case gst is applicable or not – Reply By HimansuSekhar Sha – The Reply = If th bill is more than 50000 for any employee gst is leviable, – Reply By Ganeshan Kalyani – The Reply = No GST is a

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Goods and Services Tax – GST ITC – 02 – Form GST ITC -02 [See rule – 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Ta

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Goods and Services Tax – Started By: – BIJU CHACKO – Dated:- 24-7-2017 Last Replied Date:- 25-7-2017 – Our company receives Plastic masterbatch from registered dealers for grinding and polishing as job work. After job work we return the material to the party. Pl advise the GST applicable rate, can get ITC or not , SAC code. – Reply By Ganeshan Kalyani – The Reply = You are liable to pay GST on the processing charges you receive from the customer. – Reply By KASTURI SETHI – The Reply = SAC 99889

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Declaration for claim of input tax credit under sub-section (1) of section 18 – Goods and Services Tax – GST ITC – 01 – PDF DOWNLOAD – Forms

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Goods and Services Tax – GST REG – 30 – Form GST REG-30 [See rule 25] Form for Field Visit Report Center Jurisdiction (Ward/Circle/Zone) Name of the Officer:- << to be prefilled>> Date of Submission of Report:- Name of the taxable person GSTIN/UIN – Task Assigned by:- < Name of the Authority- to be prefilled> Date and Time of Assignment of task:- < System date and time> Sr. No. Particulars Input 1. Date of Visit 2. Time of Visit 3. Location details : Latitude Longitude N

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Goods and Services Tax – GST REG – 29 – Form GST REG-29 [See rule 24(4) ] 1[APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS] Part A (i) 2[GSTIN] (ii) Email ID (iii) Mobile Number Part B 1. Legal Name (As per Permanent Account Number) 2. Address for correspondence Building No./ Flat No. Floor No. Name of Premises/ Building Road/ Street City/Town/ Village/Locality District Block/Taluka State PIN 3. Reason for Cancellation 4. Have you issued any tax invoice during GST regime? YES

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Goods and Services Tax – GST REG – 28 – Form GST REG-28 [See rule 24(3)] Reference No. – << Date-DD/MM/YYYY>> To Name Address GSTIN / Provisional ID Application Reference No. (ARN) Dated – DD/MM/YYYY Order for cancellation of provisional registration This has reference to your reply dated in response to the notice to show cause dated __Whereas no reply to notice to show cause has been submitted; or __ Whereas on the day fixed for hearing you did not appear; or __ Whereas the under

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Goods and Services Tax – GST REG – 27 – Form GST REG-27 [See rule – 24(3)] <<Date-DD/MM/YYYY>> Reference No. To Provisional ID Name Address Application Reference Number (ARN) < > Dated <DD/MM/YYYY> Show Cause Notice for cancellation of provisional registration This has reference to your application dated . The application has been examined and the same has not been found to be satisfactory for the following reasons:- 1 2 … You are hereby directed to show cause as

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Application for Enrolment of Existing Taxpayer – Goods and Services Tax – GST REG – 26 – PDF DOWNLOAD – Forms

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Certificate of Provisional Registration – Goods and Services Tax – GST REG – 25 – Form GST REG-25 [See rule 24(1)] Certificate of Provisional Registration 1. Provisional ID 2. Permanent Account Number

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Goods and Services Tax – GST REG – 24 – Form GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration 1. Reference No. of Notice Date 2. Application Reference No. (ARN) Date 3. GSTIN, if applicable 4. Information/reasons 5. List of documents filed 6. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowled

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Goods and Services Tax – GST REG – 23 – Form GST REG-23 [See rule 23(3) ] Reference Number : Date To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the fo

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Goods and Services Tax – GST REG – 22 – Form GST REG-22 [See rule 23(2] Reference No. – Date To GSTIN / UIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Date Order for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored. Signature Name of Proper officer (Designation

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Goods and Services Tax – GST REG – 21 – Form GST REG-21 [See rule 23(1) ] Application for Revocation of Cancellation of Registration 1. GSTIN (cancelled) 2. Legal Name 3. Trade Name, if any 4. Address (Principal place of business) 5. Cancellation Order No. Date – 6. Reason for cancellation 7. Details of last return filed Period of Return Application Reference Number Date of filing DD/MM/YYYY 8 Reasons for revocation of cancellation Reasons in brief. (Detailed reasoning can be filed as an attachment) 9 Upload Documents 10. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of Authorised Signat

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To address the concerns of taxpayers arising from Transition to the GST regime, the Government decides to extend the time limit for filing intimation for Composition Levy (filing of intimation FORM GST CMP-01) up to 16th August, 2017; The period of applying for Cancellation of Registration is being extended up to 30th September, 2017 – Goods and Services Tax – GST – Dated:- 24-7-2017 – The Government is mindful of the concerns of tax payers, especially the small taxpayers, arising from transitio

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