Author: admin_gst

Details of outward supplies of goods or services
GSTR – 01
GST
Form GSTR-1
[See Rule (59(1)]
Details of outward supplies of goods or services
5[Financial Year]
6[Tax period]
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
7[3.
(a)
ARN
(b)
Date of ARN
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6
(Amount in Rs. For all Tables)
GSTIN/UIN
Invoice details
Rate
Taxable
Amount
Place of Supply (Name of State/UT)
No.
Date
Value
Integrated Tax
Central Tax
State / UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
4A. Supplies other than those 8[attracting reverse charge (including supplies made through e-commerce operator attracting TCS)]
4B. Supplies attracting tax on reverse charge basis
9[****]
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value i

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4
5
6
7A. Intra-State supplies
Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7B. Inter-State Supplies where invoice value is upto 28[Rs. 1 lakh] [Rate wise] Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
Place of Supply (Name of State)
]
8. Nil rated, exempted and non GST outward supplies
Description
Nil Rated Supplies
Exempted (Other than Nil rated/non-GST Supply
Non-GST Supplies
1
2
3
4
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered person
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including 13[debit and credit notes] issued during current period and amendments thereof]
Details of original document
14[Revised detail

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ade through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
22[****]
11. Consolidated Statement of Advance Received/Advance adjusted in the current tax period/Amendments of information furnished in earlier tax period 23[(Net of refund vouchers, if any)]
Rate
Gross Advance Received/adjusted
Place of supply
Amount
Integrated
Central
State/UT
Cess
1
2
3
4
5
6
7
I information for the current tax period
11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B (1). Intra-State Supplies (Rate Wise)
11 (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information]
Month
Amendment relating to information furnished in S. No. (Select)
11A(1)
1

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er section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]
Nature of supply
GSTIN of
e-Commerce
operator
Net value
of supplies
Integrated tax
Tax amount
Central
tax
State /
UT tax
Cess
1
2
3
4
5
6
7
(a) Supplies on which ecommerce operator is liable to collect tax u/s 52
(b) Supplies on which ecommerce operator is liable to pay tax u/s 9(5)
14A. Amendment to details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report]
Nature of supply
Original
details
Revised
details
Net
value
of
supplies
Tax amount
Integ-
rated
tax
Central
tax
State /
UT tax
Cess
Month /
Quarter
GSTIN
of
e-commerce
operator
GSTIN
of
e-commerce
operator
1
2
3
4
5
6
7
8
9
(a) Supplies on which
e-commerce
operator is liable to
collect tax u/s 52
(b) S

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supply
GSTIN of supplier
GSTIN of recipient
Doc.
no.
Doc.
date
GSTIN
of supplier
GSTIN of recipient
Doc.
no.
Doc.
date
Inte-grated
tax
Central
tax
State
/ UT
tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Registered
Unregistered
15A (II). Amendment to details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report, for unregistered recipients]
Type
of supplier
Original details
Revised
Details
Rate
Value of
supplies
made
Tax amount
Place
of
supply
GSTIN
of
supplier
Tax
period
GSTIN of
supplier
Integrated
Tax
Central
Tax
State /UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Registered
Unregistered
]
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge a

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all not repeat such details while filing GSTR-1 of the quarter.
B.Table specific instructions-
Sr. No.
Table No.
Instructions
1
2
3
1.
4A
i. Supplies made to registered persons including supplies made through e-commerce operator attracting TCS u/s 52, but excluding supplies attracting tax on reverse charge basis, shall be reported.
ii. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
iii. The supplies made by SEZ on cover of a bill of entry shall not be reported by SEZ unit /developer.
2.
4B
Supplies made to registered persons, attracting tax on reverse charge basis, shall be reported. Supplies made u/s 9(5) for which e-commerce operator is liable to pay tax shall not be reported in this table.
3.
5
Inter-State supplies made to unregistered persons having invoice value more than 29[Rs. 1 lakh] shall be reported.
4.
6A
Exports with or without IGST shall be reported. Shipping bill deta

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11(I)A
Advances received shall be reported. The values shall be net of refund vouchers, if any.
14.
11(I)B
Advances adjusted during the period shall be reported.
15.
11(II)
Amendment to advances received or adjusted shall be reported.
16.
12
HSN details as per notifications issued by Government from time to time shall be reported.
17.
13
Details of the documents issued during the period shall be reported.
18.
14(a)
Details of the supplies reported in any table from 4 to 10, made through e-commerce operator on which ECO is liable to collect tax at source (TCS) under section 52, shall be reported by the supplier.
19.
14(b)
Details of supplies made through ECO, on which ECO is liable to pay tax u/s 9(5), shall be reported by the supplier. Tax on such supplies shall be paid by the ECO and not by the supplier.
20.
14A(a)
Amendment to supplies reported in table 14(a) in earlier tax period shall be reported.
21.
14A(b)
Amendment to supplies reported in tab

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3
4
5
6
7
8
9
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
3. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as "Total value"
4. Inserted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020
5. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, "Year"
6. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, "Month"
7. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
"3.
(a)
Aggregate Turnover in the preceding Financial Year
(b)
Aggregate Turnover – April to June, 2017"
8. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
"(i) attracting reverse charge and (ii) supplies made through e-commerce operator"
9. Omitted vide NOTIFICATION No. 26/202

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ugh e-commerce Operators attracting TCS (operator wise, rate wise)
GSTIN of a e-commerce operator
7B. Inter-State Supplies where invoice value is upto ₹ 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise)
GSTIN of e-commerce operator
"
13. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, "debit notes, credit notes, refund vouchers"
14. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
"Revised details of document or details of original Debit/Credit Notes or refund vouchers"
15. Omitted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, "Inv."
16. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, "Invoice"
17. Substitute

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tioned at 10B, value of supplies made through e-Commerce Operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
"
23. Inserted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022
24. Omitted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, "(Optional if HSN is provided)"
25. Inserted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022
26. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
"Instructions –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From one registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding relev

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-wise, should be uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to ₹ 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (PoS) only if the same is different from the location of the recipient.
6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table.
7. Table 6 to capture information related to:
(i)

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of recipient will not be there. Hence it will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT) needs to be reported under "0" tax amount heading in Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State) with invoice value upto ₹ 2,50,000;
(ii) Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax period which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Tab

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hall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table,
(iv) Place of Supply (PoS) only if the same is different from the location of the recipient;
(v) Any debit/ credit note pertaining to invoices issued before the appointed day under existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period. The details of inf

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Application for Enrolment u/s 35 (2)
GST ENR – 01
GST
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
Ci

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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?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
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 return is available for making payment u/s 10. Once a  dealer crosses the threshold limit or withdraws from the composition scheme, he will be required to p

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Details of goods/capital goods sent to job worker and received back
GST ITC – 04
GST
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/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN /State of job worker if unregistered

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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 supplied from premise s of job worker issued by the Principal
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
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Other

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/ State in case of unregistered 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
GSTIN / State of job worker if unregistered
Received back/sent out to another job worker/supplied from premises of job worker
Original challan No.
Original challan date
Challan details if sent to another job worker
Invoice details in case supplied from premises of job worker
Description
UQC
Quantity
Taxable value
No.
Date
GSTIN/ State if job worker unregistered
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
13
6. 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

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GST on Freight and its treatment
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 24-7-2017 Last Reply Date:- 2-11-2017 Goods and Services Tax – GST
Got 17 Replies
GST
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 CG

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or e.g. you buy product of 100 INR with 18% GST with freight cost 10 INR so your total bill would be 110 + 18% = 129.28
Now you buy product of 100 INR with 28% GST with freight cost 10 INR, your bill would be 110 + 28% = 148.8
Freight 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 , u

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The Reply:
Sir, i totally agree with you. we should not talk individually about 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

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GST Payment Due Dates: 20th Monthly for Regular Taxpayers, 18th Quarterly for Section 10 Composition Scheme.
Notes
GST
What is the due date of payment of Tax under GST? What is the due date f

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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?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
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 (

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GST credit in case of Truck taken on rent
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 24-7-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
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 is applicable only for GTA or for any business usage. Please confirm.
Thanks,
CA Gorav Goyal
Reply By Ganeshan Kalyani:
The Reply:
Credit is not eligible on

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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
GST ITC – 03
GST
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 o

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sp;Inputs contained in semi-finished and finished goods held in stock (where invoice available)
5(c) Capital goods held in stock (where invoice available)
5(d) Inputs held in stock and as contained in semi-finished/finished goods held in stock ( where invoice 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.

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GST Credit in case of Air Travel Tickets-Domestic/International
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 24-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
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 i

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gst on house rent
Query (Issue) Started By: – jayesh thacker Dated:- 24-7-2017 Last Reply Date:- 28-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
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.

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by whatever name called, for residential or lodging purposes, 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, &qu

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timately.
Serial No.14 is meant for commercial purpose only and exemption is conditional. 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 r

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gst on reimbursement of petrol allowance
Query (Issue) Started By: – jayesh thacker Dated:- 24-7-2017 Last Reply Date:- 5-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
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 an

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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
GST ITC – 02
GST
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.

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GST APPLICABLE ON JOBWORKER
Query (Issue) Started By: – BIJU CHACKO Dated:- 24-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
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

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Declaration for claim of input tax credit under sub-section (1) of section 18
GST ITC – 01
GST
PDF DOWNLOAD
=============
Document 1
Form GST ITC – 01
[See rule 40(1)]
Declaration for claim of input tax credit under sub-section (1) of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1.
GSTIN
2.
Legal name
3.
Trade name, if any
4.
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]
5.
Date of grant of voluntary registration
[For claim made under section 18 (1)(b)]
6.
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]

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invoice, the principle of first-in-first out may be followed.
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed
Sr.
GSTIN/
Registrat
Invoice */
Bill of entry
Description of
inputs held in
No.
ion under
stock, inputs
Unit
Quantity
Code
Qty
CX/
No.
Date
VAT of
supplier
contained in semi-
finished or finished
(UQC)
goods held in
Value**
(As
adjusted
by debit
note/cred
it note)
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT Tax
Integr
Cess
ated
Tax
stock, capital
goods
1 2 3 4 5 678910111213
8 (b) Inputs contained in semi-finished or finished goods held in stock

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Form for Field Visit Report
GST REG – 30
GST
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
Lo

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Application For Cancelation of Registration of Migrated Taxpayers
GST REG – 29
GST
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

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Order for cancellation of provisional registration
GST REG – 28
GST
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 d

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Show Cause Notice for cancellation of provisional registration
GST REG – 27
GST
Form GST REG-27
[See rule – 24(3)]
<>
Reference No.
To
Provisional ID
Name
Address
Application Reference Number (ARN) < >
Dated

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
…
Yo

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Application for Enrolment of Existing Taxpayer
GST REG – 26
GST
PDF DOWNLOAD
=============
Document 1Taxpayer Details
Form GST REG-26
[See rule 24(2)]
Application for Enrolment of Existing Taxpayer
1. Provisional ID
2. Legal Name (As
Account Number )
per
Permanent
3. Legal Name (As per State/Center)
4. Trade Name, if any
5. Permanent Account Number of
Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as
applicable
7B. Center Jurisdiction
8. Reason of liability to obtain Registration under earlier law
Registration
9. Existing Registrations
Sr.
Type of Registration
No.
1
TIN Under Value Added Tax
2
Central Sales Tax Registration Number
3
Entry Tax Registration Number
4
Entertainment Tax Registration Number
5
Hotel And Luxury Tax Registration Number
6
Central Excise Registration Number
7
Service Tax Registration Number
8
Corporate Identify Number/Foreign Company
Registration
9
Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership

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oad/Street
District
PIN Code
Longitude (Optional)
Office Email Address
Mobile Number
11A.Nature of Possession of Premises
Office Telephone Number
Office Fax No
(Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory/Manufacturing
Bonded Warehouse
Service Recipient
Works Contract
Wholesale Business
Retail Business
Warehouse/Depot
Service Provision
Office/Sale Office,
Leasing Business
EOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Others (Specify)
Add More
12. Details of Goods/ Services supplied by the Business
Sr. No.
Description of Goods
HSN Code
Sr. No.
Description of Services
13. Total Bank Accounts maintained by you for conducting Business
Sr. No.
Account Number Type of Account
IFSC
HSN Code
Bank Name
Branch Address
14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name
Name of Father/Husband
Date of
DD/MM/YYYY
Gender
Birth
Mobile

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16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”
to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me
that identity information would only be used for validating identity of the Aadhaar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
17. Declaration
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.
Name of the Authorised
Signatory
Designation of Authorised
Signatory
Place
Date
Digital Signature/E-Sign
Instructions for filing of Application for enrolment
1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Ac

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red under the Central Goods and Service Tax Act,
2017.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
S. No.
1.
Full Name
Designation/Status Signature
2.
Acceptance as an authorised signatory
I > hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signatory
Date
Place
Signature of
Authorised
Designation/Status
•
•
•
Instructions for filing online form
Enter your Provisional ID and password as provided by the State/Commercial Tax/Central
Excise/Service Tax Department for log in on the GST Portal.
Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The
Email address and Mobile Number would be filled as contact information of the Prima

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re as follows:-
Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / Limited Liability Partnership – Managing/ Authorised
Partners (personal details of all partners is to be submitted but photos of only ten partners including
that of Managing Partner is to be submitted)
Hindu Undivided Family – Karta
Company – Managing Director or the Authorised Person
2.
3.
4
5
Trust – Managing Trustee
Association of Person or Body of Individual -Members of Managing Committee (personal details
of all members is to be submitted but photos of only ten members including that of Chairman is to
be submitted)
Local Body – Chief Executive Officer or his equivalent
Statutory Body – Chief Executive Officer or his equivalent
Others Person in Charge
Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association

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oncern
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing
Committee or Board of Directors to that effect as specified.
.
After submitting information electronic signature shall be required.
electronically sign application for enrolment:-
Following person can
Constitution of Business
Proprietorship
Person who can digitally sign the application
Proprietor
Managing Authorised Partners
Partnership
Hindu Undivided Family
Karta
Private Limited Company
Public Limited Company
Society/ Club/ Trust/ AOP
Government Department
Public Sector Undertaking
Unlimited Company
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Officer
Managing/Whole-time Directors and Managing
Director/Whole Time Director/ Chief Executive
Officer
Members of Managing Committee
Person In charge
Managing/Whole-time Director and Managing
Director/Whole Time

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Certificate of Provisional Registration
GST REG – 25
GST
Form GST REG-25
[See rule 24(1)]
Certificate of Provisional Registration
1.
Provisional ID
2.
Permanent Account Number
3.
Lega

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Reply to the notice for rejection of application for revocation of cancellation of registration
GST REG – 24
GST
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 a

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Show Cause Notice for rejection of application for revocation of cancellation of registration
GST REG – 23
GST
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 registr

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Order for revocation of cancellation of registration
GST REG – 22
GST
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 restor

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Application for Revocation of Cancellation of Registration
GST REG – 21
GST
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 belie

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hall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.
* Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided
* Status of the application can be tracked on the common portal.
* No fee is payable for filing application for revocation of cancellation.
************
NOTES:-
1. Inserted vide NOTIFICATION NO. 15 /2021-Central Tax date

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