Time of Supply and Payment of GST Liability as Per Model GST Law
In GST Time is generally the earliest of one of three events
1. Issuance of invoice
2. Completion of Supply
3. Receiving Payment

We are a manufacturer as well as service provider
If we don’t want to go/not possible to go with above 3 events can we pay GST on Monthly basis. Monthly invoices issued for particular supplies but we are receiving advance payments before supply goods. Can anybody explain in details because as per RESIDUAL CLASUE [SECTION 12(5)] In Case time of supply is not determined according to the above methods time of supply shall be?
1. In case where periodical return has to be filed- the date on which such return is to be filed
2. in any other case-the date on which CGST/SGST is paid.
So is it possible to us to pay GST liability on filing of Final Return on monthly basis by 20th of Every Month. Or it is compulsory to follow the above 3 methods can we do it on monthly basis on issuance of invoice basis. Though there advances received in our cases before supplying the goods.

Sir, i would like to know what will be the hsn code and migrate process of service tax professionals who covered under 194J

Sir, I am working in advertising production house (Short film, documentary & TV commercial), I have a query in migration of GST related to selection of HSN Code. Which HSN code is suitable for advertising production house.

Please reply,

Please provide if anyone have the format of NO OBJECTION CERTIFICATE from landlord for GST Registration.

Hi,
I had a tehnical query with respect to GST Registration as follows:
While migration from sales tax / service tax registration to GST, with respect to a partnership firm wherein the firm has 3 partners - 2 being individuals and 1 HUF. While filling the form for the GST Application, in the section for Promoters' / Partners' details, whether details of HUF are to be filled? If yes, then what should be filled in the space for Father's name since there is no Father's name of HUF? Also who's PAN should be filled?

Similarly if in a LLP / Partnership firm, one of the partners being a private limited company / LLP, whose details should be filled?

Awaiting reply.

Thank you in advance.

Dear Sir, I have a technical query regarding GST Registration in relation to Government Organisation.

A Government organization which is under the Control of Government of India. Head office of that organization is located in New Delhi and Manufacturing, marketing and distribution units are located all over India.

Presently transfer of Goods by one unit to another unit not chargeable to VAT/CST as they are sister units and form "F" is issued against such supply.

However, while Migration of all factories to GST an issue came to know that head office located in New Delhi and all other units having their separate PAN and different from each other.

Now, My query is that whether head office and all the units all over india should be registered under same PAN as possessed by head office or Migration should be done on the basis of separate PAN possessed by each unit located in different location.

As per the model GST Law Interstate Branch transfer will be taxable under GST but branch transfer within the same state are not taxable.

As I understand that a unit will be treated as Branch of another if they are Registered under same PAN and if in Registration PAN is different they cannot be treated as Branches.

Kindly Reply in this regard whether Registration of all the units should be taken under single common PAN or Registration should be taken under separate PAN possessed by each units.

Thanking You.

WHILE REGISTRATION / MIGRATION UNDER GST, THEN WE REQUIRE TO FILL HSN CODE / SAC CODE.

PLEASE PROVIDE ME THE HSN CODE & SAC CODE LIST / FILE

I am not registered under any of tax laws, but now I want to registered under VAT.

My querry is whether I should apply for VAT Tin registration or directly for GST which not yet started for new registration who not registered any of tax???

But I want to register and even I dont want to wait more because vendors are refusing to me deal with me.

So where should apply, for VAT then later on to GST?? or by which way ........ Can anyone please guide me...

How long will it take for the GST bill to get implemented.

Dear sir/madam,
I am a coaching service provider at MPCA. i received only salary from MPCA and i am not paid any rent and other to MPCA.
When i am going to mitigate my service tax registration into GST registration following problem occurred:-
1. Detail of Principal Place of Business- Residential Add. or MPCA Add. ???
2. Nature of possession of premises:-
- if choose MPCA Add. then - nature of possession is owned/rented/shared/ consent/leased ??????? which one i choose ??????
- If choose Residential Address- is it correct or not ?????