Goods and Services Tax

Renting of motor cab 5%no itc?
Query (Issue) Started By: – satbir singh wahi Dated:- 23-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir
Pls guide what does no itc mean here.
Reply By vk agarwal:
The Reply:
it maens , thje motor cab owner will not be entitled to any input tax credit such as credit of GST paid on repair of car etc
Reply By satbir singh wahi:
The Reply:
Sir
If cab operator uses services of other unregistered cab operator then pays under reverse charge @5%, whether itc will be available.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
If the cab operator uses the services from other operators who is not registered under GST, the receiver has to pay RCM @ 5%

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Clarification on rate of tax
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 23-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
What is the rate of tax for selling of cinema film by the producer.
Thanks iin advance.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Cinema film will fall under heading 3706 attracting CGST @ 9% vide Sl. No. 78 of Notification No.1/2017-Central Tax (Rate) dated 2806.2017.
Reply By T

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What is the validity of composition levy? Whether intimation is required to be submitted each year for availing the benefit of composition scheme under GST?
Rule 3 – Intimation for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 3 – Intimation for composition levy
Rule 6 – Validity of composition levy
Central Goods and Services Tax Rules, 2017
The option to pay tax under composition levy would remain valid so long as conditions m

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Can an Importer of goods or services opt to pay tax under composition scheme under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Yes, there is no restriction of person availing the Composition scheme to import the goods or services.
Obviously, at the time of Import, he has to pay IGST for which may not be eligible for input tax credit, b

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Can an exporter of goods opt to pay tax under composition scheme under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
S

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Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No. Supplies to SEZ from domestic tariff area will be treated as inter-State supp

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Eligible for GST Composition Scheme with Turnover Below Rs. 75 Lakhs and Specific Stock Conditions.
Notes
GST
Whether a person having turnover much below ₹ 75 Lakhs (Rs. 50 lakhs as the

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Whether a person having turnover much below 75 Lakhs (Rs. 50 lakhs as the case may be) as on 30-6-2017, and having stock of goods purchased against C form, F form etc. or import goods or inter-state purchases, is eligible for availing the benefit of Composition Scheme under GST?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods

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A person availing benefit of composition scheme under GST, want to be a casual dealer in another state. Can he avail the benefit of composition scheme in the capacity of casual dealer or non resident taxable person?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
No. the provisions of Rule 5 spec

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Manufacturers of Ice Cream, Pan Masala, Tobacco Excluded from GST Composition Scheme Due to Higher Tax and Health Concerns.
Notes
GST
GST – Who are not eligible to opt for composition scheme?

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Works Contract HS Code & Rate
Query (Issue) Started By: – KIRTIKUMAR PUROHIT Dated:- 23-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Works Contractor done work on material; as per specification of work provided by manufacturer, in manufacturer premises, work contractor with his man power, here my question is:
1 in this case service call as Works Contract or Manpower supply?
2 Any Exemption is available in both case ? if no
3 what is GST Code

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how to deal with reverse charge if service recipient already registered ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 23-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
how to deal with reverse charge if service recipient already registered under GST.
In this case, can service provider can issue the invoice as normal without RCM if service recipient was already registered.
Reply By Ganeshan Kalyani:
The Reply:
Section 9 (3) of CGST Act, 2017 provides a list of services for which the recipient of supply of service shall have to pay GST under reverse charge. The service provider providing those services is exempted from taking registration. They may surrender there regis

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High sea sales
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 23-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear expert,
Can you explain elaborately the position of high sea sales under the GST regime. Thanks iin advance.
Reply By Ganeshan Kalyani:
The Reply:
In my view it is export of goods. Export can happen with payment of GST or without payment of GST.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear expert,
As per sec 5(2) of CST act, when the importer import the goods instead of taking delivery from customs, they will transfer the title and the original buyer will file the bill of entry with the respective authority after paying the duty and fees. And s

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Composite Dealers Can Omit Place of Supply on Invoices for Out-of-State Customers.
Notes
GST
GST – if a person from outside the sate comes to the shop of the composite dealer and asks for Inv

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Suppliers using e-commerce platforms may qualify for GST composition scheme before Section 52 provisions apply.
Notes
GST
GST – a supplier of goods supplies through electronic commerce operat

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Karnataka Exporters Can Use Bond or Letter of Undertaking Regardless of Provisional GST ID Status.
Circulars
GST – States
Karnataka GST – it is hereby informed to the exporters in the State t

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purchase MRP rpdocut from URD then GST is applicable
Query (Issue) Started By: – jayesh thacker Dated:- 22-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I purchase some MRP Product like weffer, biscuits from URD, in this case rcm is applicable and gst exempt or payable
Reply By MUKUND THAKKAR:
The Reply:
Your turnover is more than 20 lakhs than you have to pay under RCM if purchase from URD.
if turnover is less than 20lakhs need not pay under RCM because transaction between URD to URD..
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 9 (4) of Central Goods and Service Tax Act, 2017 states that-
The central tax in respect of the supply of taxable goods or services or both by a

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GST Credit In case of Hotel Booking
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 22-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
If a company registered in Noida makes hotel booking in Mumbai then how GST credit can be taken.
As in case of Immovable property, place of supply is place of immovable property then Mumbai hotel will charge CGST +SGST . Then can be take credit of this GST.
In other case, if we book through travel agent in Delhi, and if it charges IGST then can we take GST credit in this case ?
Please clarify GST credit mechanism in case of hotel booking and how should we plan to take maximum GST credit.
Thanks
CA Gorav Goyal
Reply By Rajagopalan Ra

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SGST. If that branch does not have output GST payable, then it can transfer such credit by registering it as input service distributor.
Reply By vk agarwal:
The Reply:
I agree with Mr Kalyani
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per my opinion as given below.
ITC on the hotel bills in respect of accommodation, the levy under GST is location of immovable property situated. Hence, the Mumbai hotel will charge only cgst and sgst, that cannot be claimed by the company located in other states.
Further, even if the ticket booking done through travel agent located in noida, then the hotelier located in Mumbai will charge only cgst and sgst to the travel agent, who is in turn cannot claim the itc and it will be

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GST Rate & HS Code
Query (Issue) Started By: – KIRTIKUMAR PUROHIT Dated:- 22-7-2017 Last Reply Date:- 25-7-2017 Other Topics
Got 4 Replies
Indian Laws
What is the Tax Rate on Power Driven Pump Parts ? is HS Code 8413 91 90?
Reply By MUKUND THAKKAR:
The Reply:
8413.91.00
Parts of pumps for liquids
84
III
12%
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Power driven pumps are classifiable under heading 8413 and according to schedule II of Notification No. 1/2017-Ce

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Order for dropping the proceedings for cancellation of registration
GST REG – 20
GST
3[Form GST REG-20
[See rule 22(4)]
Reference No.- ZA260821000033A
Date: DD/MM/YYYY
To
< Taxpayer Name >
< Taxpayer Address >
GSTIN/ UIN: < GSTIN number >
Show Cause Notice No.: < SCN number >
Date: DD/MM/YYYY
Order for Dropping the Proceedings for Cancellation of Registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
< < text > >
Or
This is in reference to Notice issued in REG-31 vide Reference

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ated for cancellation of registration are hereby dropped.
Suspension of the registration stands revoked with effect from DD/MM/YYYY
Signature
< Name of the Officer >
Designation
Jurisdiction Place:
Date:]
*************
NOTES:-
1.
Substituted vide Notification No. 39/2018 – Central Tax dated 04-09-2018 before it was read as
"Form GST REG-20
[See rule 22(4) ]
Reference No. –
Date
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date
Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated in response to the notice to show cause notice dated DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation

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Order for Cancellation of Registration
GST REG – 19
GST
1[FORM GST REG-19
[See rule 22 (3)]
Reference Number
Date
To
Name
Address
GSTIN / UIN
Application Reference Number (ARN)
Date
Order for Cancellation of Registration
This has reference to show cause notice issued dated
 __Whereas no reply to the show cause notice has been submitted;
and whereas, the undersigned based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
 __Whereas reply to the show cause notice has been submitted vide < ARN Number > dated______;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this of

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ord available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
 __Whereas reply to the show cause notice has been submitted vide < ARN Number > dated______. But, you or your authorised representative did not attend the personal hearing on scheduled or extended date;
and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): or
 __Whereas reply to the show cause notice has been submitted vide < ARN Number > dated______ and you/ your authorised representative attended the personal hearing, made a written/oral submission

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n of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Place:
Date:
Signature
< Name of the officer >
Designation
Jurisdiction]
***************
NOTES:-
1. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
"Form GST REG-19
[See rule 22(3)]
Reference No. –
Date
To
Name
Address
GSTIN / UIN
Application Reference No. (ARN)
Date
Order for Cancellation of Registration
This has reference to your reply dated – in response to the

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Reply to the Show Cause Notice issued for cancellation for registration
GST REG – 18
GST
Form GST REG- 18
[See rule 22(2)]
Reply to the Show Cause Notice issued for cancellation for registration
1.
Reference No. of Notice
Date of issue
2.
GSTIN / UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
7.
Verification
I __________________________________________ hereby solemnly affirm and declare that the information gi

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Show Cause Notice for Cancellation of Registration
GST REG – 17
GST
Form GST REG -17
[See rule 22(1)]
Reference No. –
<< Date >>
To
Registration Number (GSTIN/UIN)
(Name)
(Address)
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: –
1
2
3
….
__ You are hereby directed to furnish a reply to this notice within seven w

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Application for Cancellation of Registration
GST REG – 16
GST
Form GST REG-16
[See Rule 20]
Application for Cancellation of Registration
1
GSTIN
2
Legal name
3
Trade name, if any
4
Address of Principal Place of Business
5
Address for future correspondence (including email, mobile telephone, fax)
Building No./Flat No.
Floor No.
Name of Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Mobile (with country code)
Telephone
email
Fax Number
6.
Reasons for Cancellation (Select one)
* Discontinuance/Closure of business
* Ceased to be liable to pay tax
* Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc.
* Change in constitution of business leading to change in Permanent Account Number
* Death of Sole Proprietor
* Others (specify)
7.
1[In case of transfer, merger of business and change in constitution leading to change in PAN, part

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otal
11.
Details of tax paid, if any
Payment from Cash Ledger
Sr. No.
Debit Entry No.
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No.
Debit Entry No.
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
1.
2.
Sub-Total
Total Amount of Tax Paid
12. Documents uploaded
13. Verification
I/We < > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
     Signature of Authorised Signatory
Place :
Name of the Authorised Signatory
Date :
Designation/Status
Instructions for filing of Application for Cancellation
• A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal.
• The following persons sh

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on shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).]
• Status of the Application may be tracked on the common portal.
• No fee is payable for filing application for cancellation.
• After submission of application for cancellation of registration, the registered person shall make payment, if not made at the time of this application, and shall furnish final r

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Order of Amendment
GST REG – 15
GST
Form GST REG-15
[See rule 19(1)]
Reference Number – << >>
Date – DD/MM/YYYY
To
(Name)
(Address)
Registration Number (GSTIN / UIN)
Application Reference No. (ARN)
Dated – DD/MM/YYYY
Order of Amendment
This has reference to your application number dated – regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your d

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