Goods and Services Tax – Started By: – Jatinder Kumar – Dated:- 5-10-2017 Last Replied Date:- 6-10-2017 – Dear Sir,We are run a private coaching centre, student paid course fees as per fees payment plan provided to student at a time of admission for example total course fees ₹ 40,000 payable as per following fees payment plan:01.08.2017 1000001.09.2017 1000001.10.2017 1000001.11.2017 10000Please guide me, if student paid fees only August, 2017 month, from 20.09.2017 student not coming for classes & not paying fees, we are book GST liability in our books as per fees payment plan. Can i issue credit note for reverse of GST liability which is already book for the month of September, 2017 (Classes provided to student till 20.09.2017)
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59.asp – Reply By KASTURI SETHI – The Reply = When invoice is not issued , liability arises from the due date of payment as per schedule in Prospectus. You will have to pay GST for full month of September. Regarding further guidelines for October onwards, you may contact your jurisdictional Range Officer and give in writing about factual position. You may get relaxation as when no consideration is likely to be received and no service is to be supplied , GST for what and on what grounds. – Reply By Rajagopalan Ranganathan – The Reply = Sir, It is sufficient if you pay gst for the month of August 2017 since you have provided coaching service for the month of August 2017 and collected the fees of ₹ 10,000/-. For the rest of fee schedule
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actual position. Then you can avoid paying GST for September, 17 ( up to 18.9.17). If you do not intimate about non receipt of consideration to the department you will have to pay GST. So to be on safer side, intimate the department. Also intimate there is no chance for recovery from the students as they have left. – Reply By Himansu Sekhar – The Reply = Up to sept. You have to pay gst. Afterwards gst is not leviable. If you have issued invoices from Oct. Issue credit note. – Reply By KASTURI SETHI – The Reply = Yes. Himanshu Ji. You are 100 % correct. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Himanshu – Reply By Jatinder Kumar – The Reply = Thank you very much all experts,Please note, September month GST p
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