Goods and Services Tax

Goods and Services Tax – 28/02/2018 – Dated:- 8-1-2018 – Withdrawn vide circular dated 31-7-2018 Circular No. 28/02/2018-GST F. No. 354/03/2018 Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 08th January 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding GST on College Hostel Mess Fees – reg. Queries have been received seeking clarification regarding the taxability and rate of GST on services by a college hostel mess. The clarification is as given below: 2. The educational institutions have

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Goods and Services Tax – Started By: – Viresh Gupta – Dated:- 7-1-2018 Last Replied Date:- 8-1-2018 – Respected sir , I am manufacturer of carogateded boxes for manufacturing purpose I purchase paper after that I send it for printing.this printing will treated as job work services received by me or not and also clear about panaelty provision for non filling of itc 4. – Reply By KASTURI SETHI – The Reply = As per Section 143(1) of CGST Act, 2017 read with Section 2(68) of the Act and Rule 45 of

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Goods and Services Tax – Started By: – V Prasad – Dated:- 7-1-2018 Last Replied Date:- 9-1-2018 – We are commission agents of onions and potatoes which are exempted under GST bearing HSN Codes of 07031010 and 07101000 respectively.Do we have any limit on the exemption of commission received under GST Act?Thank You – Reply By KASTURI SETHI – The Reply = No limit at all. Both fall in the definition of agriculture produce. So purchase and sale of both as a commission agent exempted from GST vide Notification No.12/17-Central Tax dated 28.6.17 as amended (Serial No.54(g) refers). It is exempted supply. However, Seed is out of definition of ' Agriculture'. – Reply By Kishan Barai – The Reply = Moreover Export Commission agent would be e

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e Reply = Respected Kasturi Sir, according to my view Comission agent would not be charged GST for any products because invoice would be issued by other for them it would be chargable. – Reply By V Prasad – The Reply = Thank You All – Reply By KASTURI SETHI – The Reply = Sh.Kishan Barai Ji, I agree with you in toto. I am just saying specific notification is required for exemption to commission agent as provided in the present case. – Reply By V Prasad – The Reply = Is the exemption applicable if we act as both traders (sales and purchases) and commission agents of onions and potatoes? Thank You – Reply By KASTURI SETHI – The Reply = Yes. Exemption is available to both types of supply simultaneously provided that it is mentioned in applicati

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 7-1-2018 Last Replied Date:- 8-1-2018 – Every registered person under GST is to file the required returns within the time stipulated. The following returns are required to be filed by the registered person- GSTR – 1 – Details of outward supplies of goods or services; GSTR- 2 – Details of inward supplies of goods or services; GSTR -3 – Monthly return. GSTR – 3B – in lieu of GSTR 3. The registered persons are facing many problems in filing the returns in GST regime due to the glitches in GST net work. The due date for filing returns are extended by the Board. The Board has recently come with a circular clarifying the matters in filing return vide Circular No. 26/26/2017-GST, dated 29.12.2017. The clarification has been issued since various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in

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r the current financial year, in case of new registrants and file the return according to the due date. The registered person whose turnover is up to ₹ 1.5 crores may opt to file the return on monthly basis if he so wishes even though his aggregate turnover is up to ₹ 1.5 crore. Once he opts for this he will not have the option to change the return filing periodicity for the entire financial year. If the registered person wrongly reports his aggregate turnover and opts to file the return on quarterly basis he may be liable to penalties under the Act. The calendar for filing GSTR -1 is provided in the circular as detailed below- For aggregate turnover up to ₹ 1.5 crore July 2017 to September 2017 – 10.01.2018; October 2017 to December 2017 – 15.02.2018; January 2018 to March 2018 – 30.04.2018; For aggregate turnover more than ₹ 1.5 crore July to November 2017 – 10.01.2018; December 2017 – 10.02.2018; January 2018 – 10.03.2018; February 2018 – 10.04.2018; March 20

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arters the last date for filing this return within 18 days after the end of such quarter. For the quarter from October 2017 to December 2017 is to be filed on or before 18.01.2018. Late fee The late fee for belated filing of return ₹ 200/- per day if the tax liability if NIL for that month. The late fee for belated filing of return in other cases is ₹ 200/- per day. The late fee for the months of July, August and September for late filing of GSTR – 3B has been waived off. For subsequent months, the late fee rate is reduced. In respect of a taxpayer whose tax liability for that month was NIL, the late fee will be ₹ 20/- per day and in respect of others, the late fee will be ₹ 50/- per day. Amendment/corrections/rectification of errors The procedure for rectification of errors made while filing Form GSTR – 3B was issued vide Circular No. 7/7/2017-GST, dated 01.09.2017. The said circular clarified that- errors committed while filing GSTR – 3B may be rectified while

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may be claimed. Where adjustments have been made in Form GSTR – 3B of multiple months, corresponding adjustments in Form GSTR – 1 should also preferably be made in the corresponding months. Common errors in GSTR – 3B The following are the common errors that are made while filing GSTR – 3B- Liability was under reported; Liability over reported; Liability wrongly reported; Input tax credit was under reported; Input tax credit was over reported; Input tax credit of the wrong tax was taken; Cash ledger wrongly updated. There are four stages in filing return GSTR – 3B- Stage 1 – Confirmed submission; Stage 2 – Cash Ledger updated; Stage 3 – Offset liability; Stage 4 – Return filed. The registered person needs to decide at which stage of filing of Form GSTR – 3B he is currently at and also the error committed by him. Under Stage – 1- Confirmed submission Use Edit facility to – add in case of under reported liability; in case of over reported liability; the wrongly reported liability. add un-

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, if any may be either claimed as refund or used to offset; no action is required in case of input tax credit was under reported; deposit additional cash, if required in the cash ledger by creating challan in Form GST PMT – 06, if input tax credit was over reported; deposit additional cash, if required, in the cash ledger by creating challan in Form GST PMT – 06, if input tax credit of wrong tax was taken. In case of wrongly updated- add cash under the right tax head and seek cash refund of the cash added under the wrong tax head. Under Stage – 3 – Off set liability In case of liability under reported – Liability may be added in the return of subsequent month(s) after payment of interest; In case ofliability was over reported – liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. In case of was wrongly reported – unreported liability may be added in the next month s return with interest, if applicable.Also adjustment may

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care should be taken to ensure the accuracy of the figures before processing to offset the liabilities. It is further clarified in the circular that the information furnished by the registered person in the return in Form GSTR – 3B would be reconciled by the department s system with the information furnished in Form GSTR – 1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the Act and the rules made thereunder. – Reply By KASTURI SETHI – The Reply = Sir, Very useful and timely article. It has solved problems of so many assessees. – Reply By Avinash Gopalakrishnan – The Reply = Dear Siri must laud you for the detailed explanation that you have given , I would like to clarify the following with regard to errors in filing with regard to the same ,Scenario 1 Buyer Y and Supplier X Buyer Y is a merchant exporter Supplier X is a Manufacturerin the case of Y having purchased material from entity X , and having paid the relevant GST , on purchase , e

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 7-1-2018 – Special audit is a tool provided to the revenue to order for special audit under section 66 of the GST Act, 2017 to be carried out by a chartered accountant or a cost accountant. Such special audit shall be carried out on the directions of deputy or assistant commissioner with prior approval of the commissioner, if such officer is of the opinion that the assessee has not declared the value correctly or credit availed is not within the normal limits. Finance Act, 1994 contained section 72A for special audit of assessee by chartered accountants or cost accountants. In Central Excise Act, 1944, section 14AA provided for special audit. In SKP Securities Ltd. v Deputy Director (RA-IDT) 2013 (1) TMI 549 – CALCUTTA HIGH COURT , it was held that condition precedent to order for special audit is reason to believe that person liable to Service Tax is within circumstances stipulated in section 72A (wrong declaration of

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e principles should guide his opinion that : (a) Value has not been correctly declared, or (b) Credit availed is not within the normal limits, ie there are instances of abnormal variation in credit amount. How can special audit be ordered or directed Special audit under section 66 of the GST Act, 2017 can be ordered or directed: (i) with prior approval of the commissioner, (ii) by deputy or assistant commissioner, (iii) in writing to the auditee tax payer, (iv) to get records including books of account examined and audited, (v) to get audit done by a chartered accountant or cost accountant nominated by commissioner (not by deputy or assistant commissioner). Specified form for special audit As per sub rule (1) of rule 102 of the GST Rules, 2017 with the prior approval of the Commissioner, the Assistant Commissioner or any officer senior to him can direct the registered person in FORM GST ADT-03 to get his records including books of account examined and audited by a specified chartered a

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tered accountant/cost accountant, or (c) for any other material and sufficient reasons. The discretion to extend time rests with the deputy/assistant commissioner. As per sub rule (2) of rule 102 of the GST Rules, 2017 on conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04 by the auditor. Special audit can be ordered even where taxable has been audited The special audit is an overriding provision and special audit can be directed even when accounts of taxable person are audited or subjected to audit under: (a) any other provision of the GST Act, 2017, or (b) any other law in force. Impact of Special Audit The department is free to use the audit findings as well as material gathered during the course of special audit against the auditee tax payer. However, he shall be given an opportunity of being heard and defend himself following the principles of natural justice. Such proceedings can be under any of the prov

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 6-1-2018 Last Replied Date:- 8-1-2018 – If we purchase material on confessional rate for trading export can we eligible to take i

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Goods and Services Tax – GST – Dated:- 6-1-2018 – Q. Please explain payment and receipt voucher head under documents issued in GSTR-01 Ans. Please refer section 31(3) (e) and (g) of CGST Act, 2017. Also refer Rule 52 of CGST Rules, 2017 Q. Can a company registered in Gujarat, claim credit of CGST of other state (in case of hotels) for payment of IGST Ans. No, credit of CGST of other state can't be availed. Q. Will Govt. take action against those who have 20+ lac turnover but don't have

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Goods and Services Tax – Started By: – RAVINDRA SANCHETI – Dated:- 6-1-2018 Last Replied Date:- 7-1-2018 – Hello Mr XYZ is registered in Rajasthan and his principal place of business is also in Rajasthan. He has registered himself as Casual Taxable person category in Madhya Pradesh (MP) for Exhibition purpose for 7 Days. Mr XYZ has sent some machineries (5 Machines) for display in exhibition from Rajasthan to MP against E way bill on Delivery Challan for Exhibition. Now there are some machineries (3 Machines) booked for sales in exhibition to ABC company. My Query is – Whether XYZ Rajasthan can prepare the sale bill directly in the name of ABC Company ? (Preference) – If not does XYZ (Rajasthan) needs to bill to XYZ (MP) and then XYZ (MP)

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Goods and Services Tax – Started By: – Viresh Gupta – Dated:- 5-1-2018 Last Replied Date:- 8-1-2018 – Sir I am manufacturer of corrugated boxes for manufacturing purpose I purchase paper .paper send by me for printing it is cover under job work or not if cover then clear about penalty non filling of itc 4 .service provider raise bill under code 9989 – Reply By YAGAY AND SUN – The Reply = In our view and read with Thompson Press judgment such activities would come under the purview of Job Work.

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Goods and Services Tax – Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. –

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Goods and Services Tax – Started By: – knr varma – Dated:- 5-1-2018 Last Replied Date:- 10-1-2018 – PAPPAD(hsn 1905) IS EXEMPTED GOOD OR NILL RATED GOOD ? – Reply By Ganeshan Kalyani – The Reply = It is exempted. – Reply By KASTURI SETHI – The Reply = HSN is 1905 9040 and tariff rate is NIL. An other HSN is 2106 9099 and this attracts GST @18%. Now it depends upon how they are prepared or manufactured and sold & used. I – Reply By YAGAY AND SUN – The Reply = We understand since there are tw

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Service Tax – Started By: – subrat padhy – Dated:- 5-1-2018 Last Replied Date:- 7-1-2018 – Dear All,Thank you all for the helping hand to me all along.Kindly give me some info. about my another query regarding GST….We had organised one event here at Odisha, for which we hire an event partner.And in the time of settlement today they are having a bill towards accommodation of guest with 5% IGST adding on the overall bill which includes registration of delegates and others with a GST 18%.My ques

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 5-1-2018 Last Replied Date:- 15-1-2018 – Introduction Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. Rule 138 of CGST Rules, 2017 provides that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for reasons other than supply . What is an e-way bill? Rule 138 of CGST Rules, 2017 provides that, e-way bill is an electronic way bill which has to be generated by every registered person causing movement of goods of consignment value exceeding ₹ 50,000/-. Such movement can be, in relation to a supply for reasons other than supply due to inward supply from un registered person. Who can generate an e-way b

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e common portal after furnishing information in Part B of FORM GST EWB-01. (For place of delivery, the pin code of place of delivery must be provided. For Transport Document number, the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number must be provided.) Upon its generation, a unique e-way bill number (EBN) shall be allocated which shall be available to the supplier, recipient, and the transporter. Consolidated e-way bill A consolidated e-way bill can be generated where multiple consignments are intended to be transported in one conveyance. The transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal A consolidated e-way bill may be generated by him in FORM GST EWB-02 on common portal prior to the movement of goods. Validity of an e-way bill Validity of an e-way bill depends upon the distance travelled by the goods being transported. As per Rule 138(10) of CGST

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Customs; In respect of movement of goods within such areas as are notified under rule 138(14) ( of the SGST Rules, 2017 of the concerned State; and Consignment value less than ₹ 50,000/- Summary of Forms to be used Form No. Rule Description GST EWB-01 138 Generation of e-way bill(Part-A & Part-B) GST EWB-02 138 Generation of Consolidated e-way bill GST EWB-03 138-C Summary report of every inspection of goods in transit shall be recorded online by the proper officer GST EWB-04 138-D Report against for detention of goods by proper officer Important dates for implementation of an e-way bill system Date Why Important 16th January, 2018 The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018 Trade and transporters can start using this system on a voluntary basis from 16th January, 2018. 1st February, 2018 The rules for implementation of nationwide e-way Bill system for inter-state movement of goods compulsorily will be notifie

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or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions.[1] Generally to avoid requiring handicapped persons from having to possess an operator's license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles.Thus, any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc). – Reply By CA AJAY KUMAR AGRAWAL – The Reply = Sirwhat

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 5-1-2018 – Circular No. 7/7/2017-GST dated 1st September 2017 was issued which clarified that errors committed while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later. Now Circular No. 26/26/2017-GST dated 29.12.2017 has been issued stating the way in which errors can be rectified in Form GSTR-3B which do not contain provisions for reporting of differential figures for past month. It is clarified that the revised figures may be repor

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ovided. This has created a lot of problem for those who have filed the returns for five months since the implementation of GST and errors have been occurred while filing the return. Previously it was expected that the errors of FORM GSTR-3B would be rectified in GSTR-1 & 2. But due dates for filing GSTR-2 & 3 for the months of July 2017 to March 2018 has to be worked out. Now a circular has been issued stating that the rectifications in FORM GSTR-3B have to be amended in GSTR-1 (in case of Output liability) and further errors in the FORM GSTR-3B of subsequent months. For instance while filing the FORM GSTR-3B for the month of July, Input tax credit of ₹ 1,00,00,000/- was misreported as ₹ 10,00,000/-. The return had been

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Goods and Services Tax – Started By: – Viresh Gupta – Dated:- 5-1-2018 Last Replied Date:- 8-1-2018 – Sir Mera goods sec 129 me roka gya tha up me panelty jma krne ke baad chhuta tha mughe Iski appeal kaha krne hogi mai kanpur up me registered hu – Reply By KASTURI SETHI – The Reply = You can file appeal with the Commissioner (Appeals), CGST, KANPUR. Earlier known as Commissioner(Appeals), Central Excise & Customs. You can trace out exact address on google.com. ( Rule 108 of Central Goods &

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2018 (6) TMI 108 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 385 (All.) – Alternative remedy of appeal – Penalty in excess of 50% of value of goods – section 129 (1) (b) of UPGST Act – Release of seized goods on furnishing of security for applicable tax and additional penalty – Held that:- Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules – the instant writ petition is disposed of with the direction that in case, the petitioner files an appeal against the order dated 30.11.2017 within the next one week from today, the same shall be heard and decided in accordance with law by

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017 issued u/s 129(3) of UPGST Act as well as order dated 30.11.2017 passed u/s 129 (3) of the Act by which the respondent no.4 has directed the petitioner to deposit the penalty in excess of 50% of value of goods contrary to section 129 (1) (b) of the Act. There is a second prayer also seeking a writ of mandamus to release the goods covered under seizure memo dated 22.11.2017 on the furnishing security for 'applicable tax' as well as additional penalty @ 50% of value of goods as reduced by tax paid thereon as per Section 129 (1) (b) of UPGST Act 2017 and vehicle forthwith. Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Ser

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No. F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 5th January, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 2(ii) and 2(iii) of notificat

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 5th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of la

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GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 5th January, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), and in supersession of notification dated the 22nd November, 2017, publish9d in the Tripura Gazette, Extraordinary Issue, vide number 442, dated the 22nd November, 2017, except as respects things done or omitted to be done before such supersession the State Government, on the recommendation of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the prec

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The Tripura State Goods and Services Tax (Fourteenth Amendment) Rules, 2017. – GST – States – F.1-11(91)-TAX/GST/2017(Part) – Dated:- 5-1-2018 Notification – Circular

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GST – States – 40/2017 – Dated:- 5-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 40/2017 CCT s Ref No. A(1)/88/2017 Dt. 05-01-2018 Sub:- Extension of time limit for filing FORM GST CMP-03 In exercise of the powers conferred by sub-rule (4) of Rule 3 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), on the recommendations of the Council, and in super

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GST – States – 41/2017 – Dated:- 5-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 41/2017 CCT s Ref No. A(1)/129/2017 Dt. 05-01-2018 In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Services Tax Rules, 2017 and in supersession of Notification No. 23/2017, dt. 25th October, 2017, except as respects things done

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GST – States – 43/2017 – Dated:- 5-1-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 43/2017 CCT s Ref No. A(1)/114/2017, Dt. 05-01-2018 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (12 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 36/2017, dated the 22nd November, 2017, except as respec

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Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 4-1-2018 Last Replied Date:- 6-1-2018 – Sir, In Real Estate Business Flat advance received on 25th of june 2017 and in GST Regime Flat is cancelled now when refund of Amount to Customer issued vide Refund Voucher how and which table can reflect in GSTR1 ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = No refund voucher; only credit voucher. – Reply By Ganeshan Kalyani – The Reply = For transition transaction it will considered as

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Goods and Services Tax – Started By: – manish k – Dated:- 4-1-2018 Last Replied Date:- 7-1-2018 – We are registered under GST & providing tourism services to our clients. We have done payments for a hotel room & tax services in Ladakh and bundled them as a tour package for our client. The hotel has not provided us a tax invoice and stated that Ladakh region is exempt from taxes. The taxi provider is also unregistered with GST and has not provided us a tax invoice. Now what should we do for proper GST invoicing & compliance? We have already paid taxes through GSTR 3B on total value of our tour package. For GSTR 1, shall we fill our above purchase details as purchase from unregistered vendors and pay the appropriate taxes and the

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isdictional Range Officer. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = What is the period involved in this case? – Reply By Ganeshan Kalyani – The Reply = Period is important because GST is now not applicable on inward ( purchased ) goods or service from an unregistered dealer. – Reply By KASTURI SETHI – The Reply = From the query, it appears that it has happened recently. Not more than one month old. There is no doubt about the importance of period in this situation. – Reply By manish k – The Reply = Dear all, Thanks for taking some time and replying to my queries. Rajgopalan Ranganathan: Suppliers turnover is above 20L/10L for the hotel and under 10L for the taxi provider. Marappan Govindrajan/ Ganesh Kalyani/ Kasturi Sethi: About Per

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