FAQ – 8

FAQ – 8 : A Taxpayer has operations in three different states and his total turnover as per GST in all the three states is Rs 2.25 Crs. Turnover in State A is Rs 2.04 Crs, State B is Rs 14.00 Lacs and turnover in State is Rs 7.00 Lacs. Does the taxpayer has to file GSTR – 9C only for State A or all the three states?

The taxpayer has to file GSTR – 9C for all the states. As Section Section 35(4) uses the word “turnover” and it is not defined anywhere in the Act but Rule 80(3) the wording used is “aggregate turnover”. There are additional wordings used in 35(4) “in such form and manner as may be prescribed” meaning the process and other provisions as prescribed, that means here we can conclude that the Rules do not override the Act.

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GST TIP – 446

As per the new features released in the GSTN portal, at the time of utilization of the input tax credits, if there is any shortage of the input tax credit, the challan will be created directly with the amount of the tax payable by the taxpayer.

GST Tip – 424

Taxpayers can now claim the refund of the tax amounts using the refund application online for the refund amount raised “On account of Assessment / Provisional Assessment /  Appeal / Any other Order.

Refund on provisional assessement

GST Tip – 401

As per Notification No 58/2017 – Central Tax, a taxpayer whose turnover is above Rs 150 Lacs during the previous financial year or likely to be in the current financial year has to file GSTR – 1 for the months July 217 to Oct 2017 by 31st Dec 2017, for the  month of Nov 2017 by 10th Jan 2018, for the month of Dec 2017 by 10th of Feb 2018, for the month of Jan 2018 by Mar 2018, for the month of Feb 2018 by 10th April 2018 and for the month of March 2018 by 10th of May 2018.

GST Tip – 371

When the application for LUT or Bond is submitted by the taxpayer for export of goods or services and if any information is missing, the concerned officer will issue FORM GST RFD-03 requesting the applicant to file a fresh application in FORM GST RFD-02.

GST Tip – 361

As per Notification No. 41/2017 – Central Tax dated 13th Oct 2017, the person registered taxpayer in GST under Composition Levy has to file GSTR – 4 for the period from 1st July 2017 to September 2017 has to file the return by 15th November 2017.