Goods and Services Tax

Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 29-8-2017 – Introduction: This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding. Q1. Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST? As per section 140(1) of CGST / SGST Act, 2017, a registered person, other than a person opting to pay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amount of CENVAT (or VAT credit) Credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein. Q2. What are those conditions? The conditions are as below: (i) the said amount of credit is admissible as input tax credit under this Act; (ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Turnover) Rules, 1957. Q3. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime? Ans. Yes, he will be entitled to credit in 2017-18 provided such a credit was admissible as CENVAT credit in the existing law and is also admissible as credit in CGST section 140(2) of the CGST Act. Q4. CENVAT credit was not available on items X & Y being capital goods in the existing law (Central Excise). Now they are covered in GST, can the registered taxable person claim it now? Ans. He will be entitled to credit only when ITC on such goods are admissible under the existing law and is also admissible in GST. Since credit is not available under the existing law on such goods, the said person cannot claim it in GST proviso to section 140(2) of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be allowed to a service provider on VAT paid inputs held as stock on the appointed day? Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3) of CGST Act. Q8. A registered person has excess ITC of ₹ 10,000/- in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST? Ans. The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme Section 140(1) of CGST Act. Q9. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST? Ans. Where tax has been paid under the existing law (CST, in this case) on any goods at the time of sale, not being earlier than six months prior

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ces: Inputs / semi-finished goods are sent to the job worker in accordance with the provisions of the existing law before the appointed day. The relevant sections are 141(1) & 141(2) of CGST Act. The job worker returns the same within six months from the appointed day (or within the extended period of maximum two months). The relevant sections are 141(1) & 141(2) of CGST Act. However as per section 142(8) of CGST Act, if the said inputs/semi-finished goods are not returned within six months (or within the extended period of maximum two months), the input tax credit availed is liable to be recovered. However as per section 141(4) of CGST Act, If both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form i.e. GST Form Tran-1, then above 3 conditions shall not apply. Q11. What happens if the job worker does not return the goods within the specified time? Ans. Tax will be payable by the job work

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d factory after undergoing test or any other process within six months (or within the extended period of maximum two months) from the appointed day section 141 (3). Q14. When tax shall become payable in GST on manufactured goods sent to a job worker for carrying out tests or any other process not amounting to manufacture under the existing law? Ans. Tax will be payable in CST on manufactured goods sent to a job worker prior to the appointed day for carrying out tests or any process not amounting to manufacture under the existing law if such goods are not returned to the manufacturer within six months (or within the extended period of maximum two months) from the appointed day. Further, as per section 141 (3), the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within six months from the appointed day. Q15. Is extension of two months as discussed in section 141 automatic? Ans. No, it is not automatic. It may be extended by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f appeal, revision, review or reference relating to a claim for CENVAT/ input tax credit or any output tax liability initiated whether before, on or after the appointed day, will be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in cash in accordance with the existing law. Q19. If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee? Ans. As per section 142(6) / 142(7), the refund will be made in accordance with the provisions of the existing law in cash only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST. Q20. How shall the refund arising from revision of return(s) furnished under the existing law be dealt with in GST? Ans. As per section 142(9)(b), any amount found to be refund

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h amount will be made in cash under the existing law. Q24. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime? Ans. Yes, it can be distributed as section 140(7) of CSGT Act, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day section 140(7) of the CGST Act. Q25. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day? Ans. No, as per section 142(13) of CGST Act, in such case no deduction of tax at source shall be made under GST. Q26. Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST? Ans. Yes, as per section 142(12) of CGST Act, if such goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs – Goods and Services Tax – GST – Dated:- 29-8-2017 – Queries relating to GST on S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9971 – Goods and Services Tax – Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. – Goods and Services Tax – Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Does Incentives and Bonuses attract GST to employee by an employer ? – Reply By SHIVKUMAR SHARMA – The Reply = No, Incentives & Bonus not attract GST.If the same are given by Employer to Employee. – Reply By RAMESH PRAJAPATI – The Reply = Incentives and bonus are paid to employees for the services rendered during their employment and as per schedule III of the CGST Act 2017, Services p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – rakesh rohilla – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Dear All Sir,I need to consult regarding registration of a computer coaching centre in GST. As per my view, it is a education service and it should be registered under Heading no. 9992 and the applicable rate of tax is 18%. Is my opinion is correct? Or it should be registered under all other services with tax rate of 18%. One more thing is if coaching centre provide books material regarding the course such as basic, photoshop, than i have to prepare two invoice regarding separate for books or fees. please clarify me. Also if the fee include books than how can i prepare my books of account. – Reply By Himansu Sekhar – The Reply = It is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – ketan mehta – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Dear ExpertsIf registered persons under service tax was paying service tax on receipts basis( turnover is less than 50 lakh) , has migrated in GST & after Jul.,2017 he receives the realisation for which invoice was issued with service tax in pre gst period then how will he discharge his laibility of service tax in aug or say in oct 2017 ( qtly payment of tax under service tax) or what kind

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Due date for filing of FORM GSTR-6 for months of July & August extended to 8-9-2017 and 23-9-2017 respectively – Return by an Input Service Distributor – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – ketan mehta – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – ToThe ExpertsIf a person has turn over less than 20 lakhs & he migrated from service tax/VAT to GST, can he issue invoices without GST? & in GST return how will these invoices will reflect since return is also required to upload for every GST no holder . Pl advice experts.Regardsketan – Reply By Himansu Sekhar – The Reply = Once registered means you have to pay gst irrespective of your

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Due date for filing of FORM GSTR-5A for month of July extended to 15-9-2017 – Details of supplies of online information and database access or retrieval (OIDAR) services by a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Heading 9985 – Goods and Services Tax – Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. – Goods and Services Tax – Schedules

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Services received from a provider of service located in a non- taxable territory by – (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or 19[(ba) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts. ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as, Services received from a provider of service located in a non- taxable territory by – (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory: Provided that the exemption shall not apply to – (i) online information and database acce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Tax DEPTT – Dated:- 29-8-2017 Last Replied Date:- 30-8-2017 – If invoices/debit notes are issued for surcharge for delayed payment in telecommunications sector, is GST to be applied on such invoices/debit notes for surcharge? Is the GST on surcharge to be deposited on Billing or on collection? Kindly intimate the provisions of GST Act/Rules in this regard. – Reply By KASTURI SETHI – The Reply = Surcharge is a type of penalty or late fee charged by the supp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Q1.Kind Gifts(Gold Coins) to Customers attract GST?Q2- Product samples given to Customers attract GST?How to show gst on outward of gifts to customers ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Sl. No. 18 of Schedule V of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 the rate of CGST payable on coins is 1.5%. Hence if you give gold/silver coins as gift to c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amounts paid to Oversease supplier towards expenses attract GST? – Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Amounts paid to Oversease

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Q1- Can we reverse the out put tax liability when issuing cash discount?Q2- Can we reverse the output tax liability when issuing credit note? – Reply By KASTURI SETHI – The Reply = Not required as discount is allowed from transaction value subject to conditions laid down in Section 15 of CGST Act. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Please refer to Section 34 of CGST ACT,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Reply By Rajagopalan Ranganathan – The Reply = Sir,If renting of building is an input service for providing any taxable output service then credit of same can be availed. – Reply By RameshBabu Kari – The Reply = Dear Expert,For a company having corporate office in rental premises, nature of business of such company is information technology services. Such company paying rent ₹ 60,00

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Q1. Can we take input on Expenses paid by Employees and later reimbursed by Company?Q2. Is lodging Charged paid to Employees attracts RCM?Q3. Is travel Expenses paid to Employees on Bus tickets attracts RCM?Q4. Is Travel expenses paid to Employees on Kilometers basis attracts RCM? – Reply By Himansu Sekhar – The Reply = 1. The credit will be available if the invoice contains your name and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 29-8-2017 – Reply By Himansu Sekhar – The Reply = Yes gst is applicable even if the value is less than 5000 as the RCM is under sec 9(3). The 5000 scheme is foir sec 9(4). – Reply By RAMESH PRAJAPATI – The Reply = I am agree with view of the expert but there is one another angle of this transaction also. Sr. 18 of Notification No 12/2017-CT (Rate) exempts Services (HSN -9965) i.e. by way of transport

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 29-8-2017 Last Replied Date:- 5-10-2017 – Reply By RAMESH PRAJAPATI – The Reply = If purchase bill is for ₹ 6000/- raised by unregistered dealer, then RCM is payable. – Reply By KASTURI SETHI – The Reply = Dear Querist, If any unregistered person bills ₹ 6000/- but payment is below ₹ 5000/- per day, it will be treated as modus operandi to avoid GST. – Reply By KASTURI SETHI – The Reply = In my view there is no s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 29-8-2017 – New Delhi, Aug 28 (PTI) Over 36 lakh businesses have so far filed their first tax returns under the Goods and Services Tax (GST) regime, a top tax official said today. Tax collected in the maiden filings under the GST regime, which kicked in from July 1, are still being compiled as the last date for filings under different rules is not yet over, he said. The revenue department had estimated collection of around ₹ 65,000 crore from maiden GST, the official said. The deadline for filing first monthly return and payment of taxes under GST – the new indirect tax regime that unifies over a dozen state and central taxes, including excise duty, service tax and VAT – ended on August 25. Howe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ose taxpayers who want to fill TRAN-I this month, the last date for filing GSTR-3B is August 28, she had said. GST Network, the company managing the tax filing apparatus, had uploaded form TRAN-1 last week on its portal for businesses to claim credit on taxes paid prior to GST rollout on July 1. Another official said businesses can continue to file returns and pay taxes even after the deadline ends, much like what happens in case of income tax returns and payment. As per the GST law, any registered person who fails to furnish details of outward or inward supplies or returns required by the due date will have to pay a late fee of ₹ 100 for every day during which such failure continues subject to a maximum ₹ 5,000. Besides, every

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 31 /2017 – Dated:- 29-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010 Tel: 0824-2408164 Fax: 0824-2407100 E-mail:commr-cusmnglr@nic.in C. No. S-26/04/2016 Cus Tech Date: 29.08.2017 PUBLIC NOTICE NO. 31 /2017 Subject: Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg. Attention of the Importers, Exporters, Customs Brokers and the members of Trade is invited to the Board s Circular No. 33/2017 – Cus dated 01.08.2017 on the above subject. It is noticed that operational problems are being faced on leviability of Integrated Goods and Services Tax (IGST) on High Seas Sales of imported goods. Accordingly, it is c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of Section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of the Integrated Goods and Services Tax Act, 2017. 4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e. when the import declarations are filed before the Customs authorities for the customs clearance purposes for the first time. Further, value a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 04-C/2017 – Dated:- 29-8-2017 – FINANCE SECRETARIAT NOTIFICATION (4-C/2017) No. FD 47 CSL 2017, Bengaluru, dated 29/08/2017 In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette. 2. Amendment of rule 3.- In the Karnataka Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; 3. Amendment of rule 17.- In rule 17 of the said rules, in sub-rule (2), after the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ule (5), for the words specify that , the words specify the manner and conditions subject to which the , shall be substituted with effect from 1st day of July, 2017. 6. Amendment of Rule 87.- In rule 87 of the said rules, – (a) in sub-rule (2), the following shall be inserted at the end, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online informat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vernment departments applying for registration as suppliers may not furnish Bank Account details. ; 9. substitution of FORM GST REG-13,- For FORM GST REG-13, the following shall be substituted with effect from the 29th day of June, 2017, for namely:- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District – PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendatio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ty/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 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. Place: (Signature) Date: Name of Authorized Person:

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – suresh kumar – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – Dear Sir/madam,I am the Transporter, Im transporting consignment inter-state my transporting fee according to the number of consignment. How Much Service tax should be paid from the value of consignment. – Reply By Himansu Sekhar – The Reply = Please refer to issue Id 112693 , the issue has been elaborated – Reply By KASTURI SETHI – The Reply = Also read Notification No.22/17-Central Tax (Rat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – NITIN DESAI – Dated:- 28-8-2017 Last Replied Date:- 29-8-2017 – SIR, WE ARE MANUFACTURER AND EXPORTER. WE EXPORT OUR GOODS UNDER PAYMENT OF IGST. MY QUERY IS WHILE PREPARING INVOICE AND SHIPPING BILL ON WHICH VALUE IGST SHALL BE CALCULATED, IT IS ON FOB VALUE OR CFR/CFI VALUE. FOR SUCH IGST WE HAVE TO CLAIM REFUND ON EXPORT UNDER GSTR-1. IN OTHER WORD HOW CUSTOM DEPARTMENT VERIFY OUR TAXABLE VALUE ON WHICH WE HAVE DEBITED IGST I.E. ON FOB OR CFR OR CFI. THANKS. N R DESAI – Reply By KASTURI SETHI – The Reply = Whatever amount of IGST you pay on export of goods you will get refund or rebate. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 20 of IGST Act, 2017 provisions of CGS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Mina Agarwal – Dated:- 28-8-2017 Last Replied Date:- 28-8-2017 – Is filing trans 1 necessary before filing GSTR 3B as entities have not received C form and Fforms yet. – Reply By Rajagopalan Ranganathan – The Reply = Sir, If you want to pay duty through electronic credit ledger then you have to file TRNS 1 prior to filing GSTR 3B. If you prepared to pay the entire tax by cash then Filing TRNS 1 prior to filing GSTR 3B is not required. – Discussion-Forum –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =