Dear sir i had one query a BHMS professional we are providing clinical research to hospital and pharma company taking assignment from pharma company and perform research activity at hospital so GST is applicable at My service / second thing is any GST liablility on hospital end or on Pharma company ? my present Turn over is 12 lakh might be reached at 60 lakh up to march give guidance thank you

Dear Sir,
I just want to clarify my query- I the purchaser have rejected the waybill of seller for invoice no. lets say as 100, again the supplier cancelled the waybill generated by him and prepared the correct waybill for invoice no.100. Can i take the bill no.100.

I am a manufacturer's distributor for a commodity (processed fruit product) that was taxable under VAT regime.

During GST transition, the Manufacturer misclassified it under HSN 0801 as NIL rated and gave us Inter state supplies.

I informed them correct HSN was 2008 with GST 12% and gave several reasoning & evidences for the same. Similar product manufactured by larger companies and Importer’s HSN of product in Customs records supported my view. But manufacturer did not agree.

I sought advice from State GST officials who after examining the product, packaging, ingredients and a cursory glance of schedule, verbally informed that:
a) this was clear misclassification.
b) asked me to suggest the manufacturer to seek an AAR ruling

I also enquired if I could switch HSN from 0801 to 2008 and issue invoice for this commodity @12% GST.

They verbally informed me that I cannot change the HSN and invoice this commodity, because then I will have accumulated stocks under HSN 0801 and sales with unaccounted purchases for HSN 2008, but did not offer me any other solution.

Hence I adopted supplier's HSN and invoiced at NIL rate.

Points a & b were relayed to Manufacturer in writing.

Manufacturer informed us in writing that they have verbally discussed it with Central Excise, State VAT and based on their CA's opinion they will continue on same HSN @ Nil rate.

I stopped all purchases from this Manufacturer in Dec 17 and liquidated stocks within FY-1718.

I am of the opinion that:
i) my supplier's liability is a matter for their jurisdictional officer in their state to assess.
ii) my liability is forward charge based and will be assessed in my state by my jurisdictional officer.
iii) Nil GST charged by supplier cannot be a defence for not collecting GST from recipients.
iv) I should pay the tax & interest on these supplies for FY 1718 and avoid penalty and litigation.

I met Anti evasion team officials of my CGST Commissionerate recently for this issue and they suggested
A) Issue supplementary Invoices for FY 1718
B) Give a representation to my SGST Commissioner with Copy to CGST Commissioner explaining the issue, as a defence for any future events.

Now my queries:
1) Is my opinion/stance in points i), ii), iii) and iv) above correct?
2) Is supplementary invoice the correct way to remedy the situation?
3) What HSN do i adopt for issue of supplementary invoices?
4) What will be the issue date of such Supplementary invoices? Original invoice date or current date?
5) Do I need to raise individual supplementary invoices for B2C (small) supplies as well?
6) My price to my B2B customers was rate including tax & delivery and I feel they will refuse to pay me the tax.
What steps could you suggest to recover tax?

Please guide me.

can i claim input on lorry purchased for transportation of goods to client place
a ) if i am mandap keeper business
b ) if i am retailer of cement business

Dear Experts,
We have purchased the goods from our nearby vendor and we have also availed the ITC thereof. However the invoice amount was above 50000/- but vendor has not generated the e way bill also we had not look at the same. But now it's came in our notice pls let me know what should I do.....

Thank & Regards
Amol Jain

Dear Sir,

Due to some reason, we have forgotten to pay GST under RCM on Transport service @ 5% for July-17. While completing the audit work, we came to know this mistake. We request you to let us know whether it is possible to pay the GST on above or not. If yes, then input can be claimed or not. Also, please let us know the process to do so.


Thanking you in advance.

Vinod Kumar Shukla

9167230106

Kindly resolve the following issue.

Income returns filed of non resident(Person is in USA).

What is the place of supply in above case?

CGST SGST or IGST to be charged?

dear sir, i have filed gstr-3b of july 2017 with wrong amount in inward exempted and exempted supply but i am not dealing in exempted goods .please advice any how to correct this as turnover of showing exempted goods not belong to me
with thanks

Wrong GST number filed in GSTR-1 in the Quarter ended Dec 2017,. Can it be rectified now? If yes then how?

Hi Sir,

Whether GST registration is mandatory for interstate supply of Goods without any Turnover Limit ?

Please share the corresponding Notification based on the answer...