OUTDOOR CATERING SERVICE OUTSIDE OF INDIA, HOW TO RAISE INVOICE & PROCEDURE FOR SERVICE IN NEPAL. FOR UTENSILS WHICH REQUIRED TO BE TAKEN & COME BACK, HOW TO TREAT IT.

Hi,

we are in security service provider, (we are Individual)

we have got business from School / Collage.

we have to charged GST on Billing to School / Collage

Please advice.

One of our client is in SEZ zone, they are exempted from GST. How do I prepare the Invoice?
Without GST?If yes, I assume that I am not required to pay GST on the Invoice amount. Some clarification required.

I have inward sale in September 2019 and outward sale in October 2019.

As I am new business, I forgot to submit ITC forms before due date.

I filed GSTR1 and 3B monthly.

Is there any procedure to file ITC after due date?

OUR CLIENT IS BUILDER AND THEY HAVE OPTED TO REMAIN IN OLD SCHEME OF GST RATES OF 12 % AND AVAILING ITC ON INPUTS AND INPUT SERVICES . OUR QUERY IS THAT WHETHER RCM APPLICABILITY ON PURCHASES FROM REGISTERED DEALERS ON LESS THAN 80 % FROM REGISTERED DEALERS IS APPLICABLE TO THOSE BUILDERS ALSO WHO HAS OPTED TO REMAIN IN OLD GST RATES OF 12 % , OR THIS IS ONLY APPLICABLE FOR THOSE BUILDERS WHO HAS TAKEN OPTION TO PAY GST @ 5 % AND NOT AVAILING ITC ON INPUT GOODS AND SERVICES.

My on client have 90000/- ITC in CGST head, all sales of client is local, but purchases is Interstate 70% & local 70% unable to use ITC under CGST head can claim refund or move the ITC into another head

we are registered under CGST Act since 01-07-2017 against CGST Authority and providing Electroplating and Nickel Platting services where we receives the goods from the party and we make process on the same and then we return the same goods to concern party.
In such process, neither new product is generated noris the product with new distinct name and market not being generated.
There is confusion weatherour service will fall under (id) or Sr no ii of the list. With our humble belief, our service will fall under (id) Services by way of job work other than (i) (ia) (ib) (ic) above. The reason of our belief is as follows.
1. Point (ii) covers manufacturing services on physical inputs (goods) owned by others, other than (i) above. The definition of manufacturing services are not defined in CGST Act. However, the “manufacturing” word has been passed through various jurisprudent pronouncement and various tests in erstwhile law.
As per section 2(f) of Central Excise Act, 1994, manufacture includes any process
i) Incidental or ancillary to the completion of manufactured product And
ii) Which is specified in relation to any goods in the section or chapter notes of the 1st Schedule to the Cenral Excise Tariff Act, 1985 (CETA), as amounting to manufacture (deemed manufacture) OR
iii) Which in relation to the goods specified 3rd Shedcule of CETA involves packing or repacking of such goods in a unit container or labeling or relabeling of containers including declaration or alteration or alteration of retail sale price on it or adoption of any other treatment on the goods to tender the product marketable to the consumer.
Circular 927/17/2010-CX dated 24-June-2010 in its point no 3 clearly indicates that ….. 3. For a process to amount to manufacture under Section 2f of the Central Excise Act, 1944, the process undertaken should result in emergence of commodity having different name, character and use. Since in the present case no new product emerges as a result of the process of pickling it will not amount to manufacture…..
By reading of above circular and jurisdiction pronouncement it is clear that the activity or process can be manufacture only when it produce different name, character and use.
2. Definition of Job work: As per section 2(68),Job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.
3. Electroplating Service: Definition of Electroplating Service is not provided in GST Act.
As per Wikipedia:” Electroplating is a process that uses an electric current to reduce dissolved metal cations so that they form a thin coherent metal coating on an electrode. The term is also used for electrical oxidation of anions on to a solid substrate, as in the formation of silver chloride on silver wire to make silver/silver-chloride electrodes. Electroplating is primarily used to change the surface properties of an object (such as abrasion and wear resistance, corrosion protection, lubricity, aesthetic qualities), but may also be used to build up thickness on undersized parts or to form objects by electroforming”
Here, In Lehman language, we can say that the electroplating will put a coating on an electrode. Hence, this process will not result in any product with distinct name of characteristics. It does not change and characteristics of the product. And hence, it does not amount to manufacture.
With the above discussion and reasons we believe that the process will be job work process which does not amount to manufacture and hence, it will be levied at 6% under (id) of 26 Sr no. of Notification.
Here, In Lehman language, we can say that the electroplating will put a coating on an electrode. Hence, this process will not result in any product with distinct name of characteristics. It does not change and characteristics of the product. And hence, it does not amount to manufacture.
With the above discussion and reasons we believe that the process will be job work process which does not amount to manufacture and hence, it will be levied at 6% under (id) of 26 Sr no. of Notification.
Here, In Lehman language, we can say that the electroplating will put a coating on an electrode. Hence, this process will not result in any product with distinct name of characteristics. It does not change and characteristics of the product. And hence, it does not amount to manufacture.
Here, In Lehman language, we can say that the electroplating will put a coating on an electrode. Hence, this process will not result in any product with distinct name of characteristics. It does not change and characteristics of the product. And hence, it does not amount to manufacture.

With the above discussion and reasons we believe that the process will be job work process which does not amount to manufacture and hence, it will be levied at 6% under (id) of 26 Sr no. of Notification.



With the above discussion and reasons we believe that the process will be job work process which does not amount to manufacture and hence, it will be levied at 6% under (id) of 26 Sr no. of Notification.

Here, In Lehman language, we can say that the electroplating will put a coating on an electrode. Hence, this process will not result in any product with distinct name of characteristics. It does not change and characteristics of the product. And hence, it does not amount to manufacture.
With the above discussion and reasons we believe that the process will be job work process which does not amount to manufacture and hence, it will be levied at 6% under (id) of 26 Sr no. of Notification.

We request expert opinion regarding eligibility for GST ITC credit for the following ;

1. One travel agent is engaged for booking air ticket for company employees official visit . The agent is raising tax invoice for air ticket, his commission and GST for his commission.

2. The GST charged for the air ticket invoice raised in the name of the company

When GST RCM Applicable date

Till 30th Sep 2019 not applicable?

DEAR SIR,

ONE OF MY CLIENT WANT START BAR ONLY SALE OF LIQOUR UNDER FORMING A PARTNERSHIP FIRM. SO MY QUESTION IS IS LIQOUR NON GST SUPPLIES THEN CAN WE GET GST REGISTRATION AND WHAT IS HSN CODE FOR LIQOUR UNDER GST. IF TCS APPLIED FOR LIQOUR WHAT IS PROCEDURE FOR TCS FILING.
MONTHLY SALES OF LIQOUR WHICH COLUMN TO BE SHOWN IN 3B RETURN WHETHER EXEMPTED OR NIL RATED OR NON GST SUPPLIES.

PLEASE CLARIFY ME

REGARDS