Sir, An AOP collect Maintenance from Society and pays Electricity bill, Water charges . And that AOP total billing is more than 50 Lakh . my doubt is whether AOP liable for GST Registration , if yes then at what rate they may charged GST. please help. thanks..

Dear Experts,

One of our client sells goods worth say Rs. 10 Lakhs. But these goods are transported into various vehicles for number of days and value of goods in each vehicle does not exceed Rs. 50,000/-. The goods are accompanied with Delivery Chalans and Invoice is raised at the time of last delivery. Is he required to generate E-Waybill since Value of goods in each vehicle does not exceed Rs. 50,000/-. Please share your views along with some reference to section/rules/notifications/ circulars etc.

An early response would be highly appreciated.

Thanks in advance.

X is a protected tenant of a shop in Mumbai (Pagadi system, protected under Bombay Rent Act). X is carrying on garments retailing business in the name of his proprietary firm i.e. Firm X1. Firm X1 is registered a Composition Dealer paying 1% GST out of its own pocket and it has annual turnover of approx. 30 lakhs per annum.

X wants to surrender the commercial tenancy of his shop to the Landlord Y for consideration (tenancy premium/pagadi).

Landlord wants transfer of tenancy to his own Partnership Firm. Payment of pagadi would be made by the firm of the Landlord i.e. Firm Y1. Firm Y1 is a partnership firm and is a GST dealer earning commission from franchisee business.

As per recent circular Circular No. 44/18/2018-CGST “The activity of transfer of tenancy right against consideration in the form of tenancy premium is a supply of service liable to GST”

Queries :
In the aforesaid case,
1 Who is liable to pay the GST on the supply of service (transfer of tenancy right) ? Who has to collect ? (X or Firm X1 or Y or Firm Y1 ?_
2 What is the GST rate applicable ? Is Reverse charge mechanism applicable here ?
3 Is GST to be collected by the Composition dealer ? If so,
a) How is it to be collected ? Does the composition dealer raise an invoice ?
b) If the landlord is unwilling to pay GST and GST is to be paid out of the Composition dealer’s own pocket then what is the GST rate that is applicable ?
c)If the landlord pays the GST, then how does the composition dealer pay the GST amount collected to the government? how can the composition dealer suddenly convert to normal dealer mid year ? What returns/forms are to be filed, such that Landlord's Firm Y1 can claim Input credit ?

Our GST registration is under regular tax payer. We sale material for Rs. 5000/- to a party who's registration is under SEZ unit taxpayer typr. Now my question is how can We issue sale invoice to that party? Can We issue normal B2B invoice or there is some other rule. Also please guide me how it will reflect on our GST return.

is there any option to convert from GSTR-1 Monthly filing to Quarterly filing for the business turnover less than 1.5 crores.

Dear Professionals, I got a notice from GST department that my taxable sale is very less in compare to Exempted Sales (Exempted Sales - 95% and Taxable Sales - 5%) .
Department mentioned in that you can claim ITC only 5% of Total ITC as my taxable Sales is just 5%.
While my ITC was related to Assets purchased, packing material purchased etc.
Is there any law regarding it?
If it is than how may I utilize my full ITC which I've paid on purchasing assets, packing material and expenditures?

Hello All,
A person is running three goods carrier like TATA ACE, MAHINDRA BOLERO TRUCK AND MAXXIMMO PLUS..
1. Does he (an individual) fall under the category of GTA ?
2. Is it necessary for him to raise a frieght invoice?
3. Is it necessary for him to obtain GST registration even if turnover is less than 20 lakhs ?
4. If so at what rate the GST should be charged?
Regards,
Aravind.K

Dear Members,

Please let me know that how many Authorised representaive can be added under GST for signing GST Invoice, is there any limit or unlimited Authorised representaive can be added?

Thanks

Hello,
My query is that, one of my friend supplies tea, coffee and milk in one corporate area. He charges gst @ 5%. He purchases tea Patti, sugar and cardmom from registered person.
Can he avail the benefit of ITC on such purchases.

He has claimed ITC in his earlier returns.
If he is not eligible for such ITC, how can we rectify this

Hemlata

Hello,

We have return some material to our supplier he raised Credit Note also it shows in GSTR2.
We need to show Debit Note in our GSTR 1 or Just accept Credit Note in GSTR2 ?

Kindly advice.

Tahnks.