FAQs on GST

Below are some of the common frequently asked questions about GST

I) Does aggregate turnover include value of inward supplies received on which RCM is payable?
Ans. Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.

II) Whether trader of country liquor is required to migrate to GST from VAT as liquor is out of GST law?
Ans. If the person is involved in 100% supply of goods which are not liable for GST, then no registration is required.

III) Whether civil contractor doing projects in various states requires separate registration for all states or a single registration at state of head office will suffice?
Ans. A supplier of service will have to register at the location from where he is supplying services.

IV) If someone trades only 0% GST items (grains, pulses) then is it necessary to register for GST, if the turnover exceeds ₹20 lacs?
Ans. A person dealing with 100% exempted supply is not liable to register irrespective of turnover.

V) If I register voluntarily though turnover is less than 20 Lakhs, am I required to pay tax from 1st supply I make post registration?
Ans. Yes, you would be treated as a normal taxable person.

VI) If a company in Maharashtra holds only one event in Delhi, will they have to register in Delhi? Will paying IGST from Maharashtra suffice?
Ans. Only if you provide any supply from Delhi you need to take registration in Delhi. Else, registration at Mumbai is sufficient (and pay IGST on supplies made from Mumbai to Delhi)

VII) Can an unregistered dealer supply goods to other States if his turnover is below Rs. 20 lakhs?
Ans. No. The supplier would be liable to obtain registration in case of inter-State supplies irrespective of his turnover.