Goods and Services Tax

ACCOUNTS AND RECORDS IN GST
By: – RadheyShyam Mangal
Goods and Services Tax – GST
Dated:- 3-8-2017

The GST regime has just been implemented, hence it is upmost necessary to understand the provisions related to accounts and records by every registered persons. The relevant provisions of law in GST regarding Accounts and Records are detailed in Section 35 and Section 36 of Central Goods and Service Tax Act, 2017 read with Rule 56 to 58 of Central Goods and Service Tax Rules, 2017. . These provisions are discussed below-
The registered person shall keep and maintain Books of accounts at his principal place of business and if having more than one place of business then accounts related to such additional place at such places keeping a true and correct account of-
* Production of Goods i.e. monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste

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, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers also a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(j) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(k) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of GST Rules;
(l) the complete address of the premises where goods are stored by him, including goods stored during transit .
(m) Special record for works contract showing –
(i) the names and addresses of the persons on whose behalf the works contract is executed;
(ii) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract;
(iii) description, value and quantity (wherever applicable) of goods or services utilized in the execution of works contract;
(iv) the de

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tor of warehouse or godown and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods
Special provisions for such persons –
* Such person, if unregistered, shall get unique enrolment number through the common portal by filing FORM GST ENR-01
* The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
* Transporters shall maintain records of goods transported, delivered and goods stored in transit by him along-with the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
* every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of s

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Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE NO. 30/2017 Dated:- 3-8-2017 Trade Notice
Customs
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004.
C. No. VIII/48/06/2016-Cus.Pol.
Date: 03.08.2017
PUBLIC NOTICE NO. 30/2017
Sub: Clarification regarding exports under claim for drawback in the GST scenario-Reg.
Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Circular No. 32/2017-Cus dated 27.07.2017 on the above cited subject.
2. As you are aware, the higher All Industry Rates (AIRS) under Duty

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jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated 26.07.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Conditions of Notific

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respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 01.07.2017 but let export order has not been issued before 01.07.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Co

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Clarification regarding exports under claim for drawback in GST Scenario
PUBLIC NOTICE No. 42/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 03.08.2017
PUBLIC NOTICE No. 42/2017
Subject: reg.
Attention of the Trade is invited to Board's Circular No. 32/2017- Customs issued vide F. No. 609/64/2017-DBK dated 27.07.2017.
2. As you are aware, the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017).
3. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide Note and Condition 12A of Notificatio

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otes and Conditions of Notification No. 131/2016-cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.1.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill, In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This

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have the declarations given by exporters about non-availment of ITC/ refund etc. in respect of exports under drawback verified at the time of audit of these units/ exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback.
8. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority.
9. Difficulties faced, if any, may be brought to the notice of the undersigned.
(P. V. R. Reddy),
Principal Commissioner,
Custom House, Kandla
=============
Document 1
Self-declaration for claiming higher rate of AIR of duty drawback under column (4)
and (5) of the AIR Schedule under Notification No. 131/2016-Customs (N.T.) dated
31.10.2016 (as amended)
I/We, M/s.
IEC No.
and address
hereby
declare that in respect of export products covered

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Customs – Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof
PUBLIC NOTICE No. 26/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/27/2017 City cus Tech
Date: 03.08.2017
PUBLIC NOTICE No. 26/2017
Sub: Customs – Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 33/2017-Customs dated 01.08.2017 on th

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ed goods are akin to inter-state transactions. Owing to this, 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

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Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
42/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No:02836-271468/469, Fax No.02836-27 1467
F. No. S/20-07/AG/GST/17-18
Dated: 03/08/2017
PUBLIC NOTICE No. 42/2017
Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
Attention of the Trade is invited to Board's Circular No. 32/2017- Custom issued vide F. No. 609/64/2017-DBK dated 27.07.2017.
2. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz, rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Draw

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etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (NT) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Conditions of Notification No. l31/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under

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products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there . could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016-Customs (NT) shall continue.
7. As part of audit checks, the need f

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Notification regarding classess of Officers with their respective jurisdicition appointed under Tripura State Goods & Services Tax Act,2017.
F.IV-03(15)-TAX/2017 Dated:- 3-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO. F.IV-03(15)-TAX/2017
Dated, Agartala, the 03rd August, 2017
NOTIFICATION
In exercise of powers conferred by Section 3 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Governor of Tripura is hereby pleased to appoint the Commissioner of Taxes, the Additional Commissioner of Taxes, the Joint Commissioner of Taxes, the Deputy Commissioners of Taxes, the Assistant Commissioners of Taxes, the Superintendents of Taxes and the Inspectors of Taxes appointed under Tripura Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), as the Chief Commissioner of State Tax, the Additional Commissioner of State Tax, the Joint Commissioner of State Tax, the De

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mmissioners of Taxes, the Assistant Commissioners
of Taxes, the Superintendents of Taxes and the Inspectors of Taxes appointed under Tripura
Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), as the Chief Commissioner of State
Tax, the Additional Commissioner of State Tax, the Joint Commissioner of State Tax, the
Deputy Commissioners of State Tax, the Assistant Commissioners of State Tax, the
Superintendents of State Tax and the Inspectors of State Tax respectively and is also hereby
pleased to appoint Special Commissioner of State Tax for carrying out the purposes of the
Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) with their
jurisdiction over the area as mentioned in the table below, as required under sub-section (2)
of Section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of
2017):
TABLE
SI.
Officers
No.
Headquarters
Areas in which power are to be
exercised
Chief Commissioner of
1.
State Tax.
Agartal

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Tax,
Agartala
Charge-III, Agartala.
Superintendent of State Tax
12.
and Inspectors of State Tax,
Agartala
Charge-IV, Agartala.
Superintendent of State Tax,
13. Inspectors of State Tax,
Agartala
Charge-V, Agartala.
Superintendent of State Tax
14.
and Inspectors of State Tax,
Agartala
Charge-VI, Agartala.
Superintendent of State Tax
15.
and Inspectors of State Tax,
Agartala
Charge-VII, Agartala.
Superintendent of State Tax
16.
and Inspectors of State Tax,
Agartala
Charge-VIII, Agartala.
17.
Superintendent of State Tax
and Inspectors of State Tax,
Vigilance Cell, Agartala.
Agartala
18.
Superintendent of State Tax
and Inspectors of State Tax,
Dharmanagar Charge.
Dharmanagar
Superintendent of State Tax
19.
and Inspectors of State Tax,
Udaipur Charge.
Udaipur
Superintendent of State Tax
20.
and Inspectors of State Tax,
Kailasahar Charge.
Kailasahar
Superintendent of State Tax
21.
and Inspectors of State Tax,
Belonia Charge.
Belonia
Superint

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Reply by Finance Minister on GST dated 2-8-2017
GST
Dated:- 2-8-2017


News – Press release – PIB

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Applicability of RCM on services received from unregistered dealer
Query (Issue) Started By: – Archna Gupta Dated:- 2-8-2017 Last Reply Date:- 3-8-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
Please clarify that if there is no minimum threshold limit on Inter state transactions for registration under GST then why there is a provision in Section 5(4) of IGST Act,2017 for liability under reverse charges on the receiver of taxable goods or services or both on inter state transactions if the same is supplied from unregistered dealer, meaning thereby that the supplier is prohibited to make inter state sale of taxable goods or services or both without registration under GST.
Looking forward to your help.
Best

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s shall not be liable to registration, namely:
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of cultivation of land.
A dealer who has not taken registration on the ground that his turnover during previous financial year is below ₹ 20 lakhs is wholly exempted from payment of tax and if any registered person who procures goods from such unregistered dealer need not pay gst under reverse charge. If the Department insists on payment of gst then the provision giving exemption to a dealer whose turn over is below

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for GSTR1, Aggregate turnover and turnover for april,may and june.
Query (Issue) Started By: – RameshBabu Kari Dated:- 2-8-2017 Last Reply Date:- 1-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
To file GSTR1, Its is asking aggregate turnover for previous year and also aggregate turnover for the period of April,May and June.
As books of accounts and balance sheet preparation not yet done now, it will be prepared by end of the september only, In such case, sha

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supplies to SEZ unit
Query (Issue) Started By: – Gorantla Bhaskar Rao Dated:- 2-8-2017 Last Reply Date:- 20-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts
One manufacturing unit is supplying goods and services to SEZ. After GST coming into existence, the exporters need to pay GST on their supplies to GST and to overcome the same they intend to file LUT with the department. But as per the Notification No.16/2017-Central Tax Dt.7.7.2017, CBEC specified certain condition and safeguards for the registered persons to supply goods or services for export without payment of integrated tax for furnishing LUT in place of Bond. As per one of the conditions, the exporter who received due foreign inward remittances amou

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GST applicability on borewell
Query (Issue) Started By: – RameshBabu Kari Dated:- 2-8-2017 Last Reply Date:- 12-1-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Borewell drilling services providing to state govt for the purpose of drinking water & agriculture use, what is the tax rate under GST or Exempted ?
GST applicability on bore-well ?
What are the related provisions and notifications if any relating to borewell services to govt/ to any other
Reply By KA

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GST from contractors
Query (Issue) Started By: – Rajesh Bhatia Dated:- 2-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are as department getting work done for construction of building through contractor.
What is to be deducted as GST from contractors bills.
Earlier to GST, We are deducting 3 % as sales tax.
Reply By HimansuSekhar Sha:
The Reply:
TDs provision has not been implemented. Please refer to notf. 1 and 9/17. Sec 51 is outside the sco

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GST Council Decides IGST on High Sea Sales Collected Only at Initial Importation for All Transactions.
Circulars
Customs
High sea sales of imported goods are akin to inter-state transactions. – GST 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

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Late GSTR-3B Submission: Rule 61 Details Tax Adjustment, Input Credit, and Discrepancy Corrections.
Act-Rules
GST
Rule 61 – Where a return in FORM GSTR-3B has been furnished, after the due da

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GST Rule 46 Expands to Include SEZ Supplies, Mandating Detailed Tax Invoices for Exports and SEZ Transactions.
Act-Rules
GST
Rule 46 – Tax invoice – Special provision for mentioned the detail

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Revised Rule 44: Reversal of Input Tax Credit (ITC) now uses market price if tax invoice is unavailable.
Act-Rules
GST
Rule 44 – Manner of reversal of credit under special circumstances – Rev

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GST Rule 34: Exchange Rates for Goods Tied to Customs Act, Services Follow Accounting Principles on Supply Date.
Act-Rules
GST
Rule 34 – Rate of exchange of foreign currency for the purpose o

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GST Rule 24 extends deadline to surrender unnecessary registration to Sept 30, 2017, easing transition to new tax system.
Act-Rules
GST
Rule 24 – Migration of persons registered under the exi

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GST REVERSE CHARGE ON TEA & COFFEE SERVICES
Query (Issue) Started By: – ankit mehta Dated:- 2-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
if we (registered) are getting tea & coffee service from tea stall (unregistered), GST applicable on this transaction if yes than how many percentage ? any section or act
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If the total turnover of the tea/coffee stalls during previous financial year did not exce

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Post GST price cuts, auto makers report strong sales
GST
Dated:- 2-8-2017

New Delhi, Aug 1 (PTI) Major automobile makers today reported robust sales growth across segments driven by price reductions and restocking of vehicles at dealerships post GST implementation.
Led by market leader Maruti Suzuki India, passenger vehicles segment witnessed strong growth last month with other companies such as Tata Motors, Mahindra & Mahindra (M&M), Ford India and Honda Cars India also registering double digit expansion in domestic market sales.
Maruti Suzuki India (MSI) posted a 22.4 per cent increase in domestic sales at 1,54,001 units as against 1,25,778 in July 2016.
The company's growth was driven by compact segment comprising S

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ainst 7,076 units in July last year.
Stating that there was administrative challenges associated with the introduction of GST in July, Ford India President and Managing Director Anurag Mehrotra said, adding that going ahead there will be short-term headwinds associated with GST and rising input costs.
"We believe a good monsoon, conducive financing rates and consumer confidence during festival season will provide a good impetus for the industry," he said.
Homegrown utility vehicles major M&M saw a 13 per cent increase in its domestic sales at 39,762 units last month compared to 35,305 units in July 2016.
A good monsoon, successful GST rollout and a good run-up to the festive season gives the company confidence of achieving rob

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e lowering of prices on account of GST implementation and good monsoon would increase customer confidence and sentiment towards vehicle buying.
In the commercial vehicles segment, Tata Motors said its domestic sales were up 15 per cent at 27,842 units last month following ramp-up of BS-IV production across segments.
"Passing on the benefits of GST to consumers by reducing the prices of its vehicles across all commercial vehicle segments has resulted in improved consumer sentiments," Tata Motors Head Commercial Vehicle Business Unit Girish Wagh said.
Hinduja Group flagship firm Ashok Leyland reported a 14.19 per cent increase in total sales at 11,981 units in July as against 10,492 units in the same month last year.
In two-whee

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Cancellation of tax invoice
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 2-8-2017 Last Reply Date:- 21-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
One of my client using SAP systems and made a invoice by yesterday and due to some discrepancies they need to cancel the invoice in same day. The invoice and the goods have not removed from the factory. Now my clarification is whether I can cancel the invoice or pass only credit note and compensate the supply invoice. Which one is correct as per the GST. Since the customer is unaware this issue. Thanks in advance.
Reply By Vamsi Krishna:
The Reply:
Since is SAP generated invoice, it is better to raise credit note and knock off both the i

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REQ. GST HSN/SAC CODE AND RATE OF FOLLOWING ITEM
Query (Issue) Started By: – jayesh thacker Dated:- 2-8-2017 Last Reply Date:- 3-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
REQ. GST HSN/SAC CODE AND RATE OF FOLLOWING ITEM
1) TOLL TAX
2) CAR PARKING
3) BOND PAPER
4) NOTARY
5) DONATION
6) BANK CHARGES
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per the GST concern, the services by way of access to a road or a bridge on payment of toll charges is ex

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GST Queries
Query (Issue) Started By: – MAHESH MAIYA Dated:- 2-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
My queries are;
1. Is it Mandatory to reverse the GST on post sale discounts ?. If not, sale consideration do not match.
2. Other state CGST & SGST can also be taken credit ? Company in Karnataka, employee goes to Hotel in Goa, CGST & SGST will be charged in the Bill. Can CGST & SGST of that state can be taken credit in Karnataka if th

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High Court Petition Challenges GST Enforcement and Entertainment Tax Collection Under U.P. Entertainments and Betting Tax Act, 1979.
Case-Laws
GST
Enforcement of the G.S.T. – Entitlement to c

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GST on purchases from unregistered purchases
By: – Naimish Padhiar
Goods and Services Tax – GST
Dated:- 2-8-2017

Reverse Charge Mechanism under GST and implications of exemption upto ₹ 5000 per day
Let's look at the critical provisions of the GST law which have enabled reverse charge mechanism :-
Compulsory Reverse Charge even if the supplier is registered –
Sec 9(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
The above section primarily covers services availed from Goods Transport Agency, Lawyer, government, corporate sponsorship, director etc.
Reverse Charge if the supplier is unregistered –

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eceived by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
To sum up, the supply should be intra state supply (within the state) and can be for goods as well as services or both. Moreover the supply should be received by the registered person from an unregistered dealer only and upto a daily limit of ₹ 5000/-
Example:-
Mr. X purchased following items from unregistered dealer, all are dated 01.07.2017 as under:
1st bill – From Ram: Stationery = 2000/-
2nd bill – From Shyam: Lunch = 1000/-
3rd bill – From Madhu : Books = 3000/-
In this case, The bills of Mr. X will not get covered under this notification as aggregate value of all supplies exceeds 5000/- on a single date (01.07.2017)
Exemption would have been available if,:
1) Bill dates are different (So that it will come under 5000/- day limit, say bill date of Ram is 02.07.2017)
2) Any of the bills are 1000/- less than the mentioned value(Say Bill

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charge is payable u/s 9(3) without any exemption threshold.
Whether this daily limit benefits would be available if the goods/services received from persons covered under 9(4) are blocked credits?
The benefit of daily limit would be available. Output Tax under reverse charge would be payable if it crosses the daily limit even though they are covered under blocked credits.
What if the limit crosses 5000 in a day, is GST payable over and above the value or from rupee 1?
If the value of taxable supplies exceeds ₹ 5000 per day for all suppliers, then GST would be payable on the Total value of the supplies received from unregistered persons.
Is this limit applicable to all supplies?
The limit is applicable to only taxable supply of goods or services or both. Exempt supplies are out of the perview of this notification.
Mr. X purchased following items from unregistered dealer, all are dated 01.07.2017 as under:
1st bill – From Ram: Stationery = 2000/-
2nd bill – From Shyam: Ho

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ot applicable on such supplies.
Can credit be availed for these taxes paid and on what basis, any invoice issue requirement?
Credits can be availed on payment of GST in cash. A consolidated monthly tax invoice can be raised if supplies are received from a single vendor. The Invoice shall be raised on the date of receipt of goods or services or both. Also a payment voucher needs to be issued on the date of making any advance payment as the time of supply is invoice of payment whichever is earlier.
We have compiled the daily expenses which would be liable to GST if procured from unregistered supplier as below:-
Sr. No.
Nature of Expenses
GST Rate
GST IMPACT / OTHER REMARKS
Supplies from UR (RCM Applicable)
No GST / NIL GST or EXEMPTED :-
1
Electricity Charges
0%
Out of GST
2
Water Charges
0%
Out of GST
3
Bank Interest
0%
Out of GST
4
Professional Tax
0%
Tax levied by local body / other association out of GST
5
License renewal like Pollution,

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ution shall be allowed
18
Warranty Labour Charges
0%
If there is no supply element & no consideration
19
Donation
0%
If there is no supply element & no consideration
20
Labour Welfare Fund Contribution
0%
Out of GST
21
Staff Medical Expenses
0%
Exployee service without any margin
22
Fine & Penalities by Government
0%
Out of GST
23
Discounts – shown in bill
0%
GST applicable is after all discount
– if shown in the bill
24
Free Gifts, Gold Coin to Customers
0%
25
Interest on Service Tax/ TDS
0%
26
Interest on Vehicle Loan
0%
27
Interest Others
0%
28
Local Conveyance
0%
29
Transportation Charges – Non GTA / Trucks
0%
GST Applicable & No ITC :-
28
Food Expense
12% /
No ITC
29
Travel claims – Radio Taxi (Rent-a-cab)
5%
No ITC
30
Transportation Charges – GTA
5%
No ITC
31
Club & Membership fees
18%
No ITC
32
Life Insurance Exps for Employees
18%
No ITC
33
Work Contract Service

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arges
18%
50
Insurance Charges
18%
51
Legal charges to advocate
18%
Advocate raise bill without GST component – RCM to us
52
Loading & unloading Charges
18%
53
Local Conveyance
5%
/ 12%
54
Mediclaim Policy Premium Contribution A/ c
18%
55
Mobile Allowance
18%
Pure Agent Service / If margin then GST applicable
56
Other Training Expense
18%
57
Postage and Courier Charges
18%
Subject to certain exemptions
58
Printing & Stationery(Flex Printing, Broad Printing, Notice Printing)
18%
59
Rates and Taxes
Actuals
Depends on case to case basis
60
Recruitment Expenses
18%
61
Rent Paid
18%
62
Rent Paid for Mess (Employees)
18%
63
Repair and Maintenance – Building / Electrical / P& M
/ Others
18%
64
RTO Expenses
18% or
28%
65
Sales Promotion – Others / SSI / Display
18%
66
Sponsorship services
18%
Reverse Charge to Service Receiver
– ITC can be availed
67
Security Charges
18%
68
Sta

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