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.
23 November 2019
As Non-GST Supply is also included in the definition of Aggregate Turnover by virtue of the definition of term Exempt Supply, Hence you can take Registration under GST law.
Monthly Sale of Liqour has to be shown in Non-GST supply column in GSTR-3B Return,
24 November 2019
THANK YOU SIR YOUR KIND REPLY, MY DOUBT ON TCS MEANS IF THEY HAVE BEEN PURCHASED LIQOUR FROM GOVT(MEANS MSILIN KARNATAKA) UNDERTAKING AS PER GST RULES TDS OR TCS DEDUCTED FROM GST BILLS. THEY ARE SELLING NON -GST SUPPLIES THEY CANT CLAIM EVEN ITC AND ALSO IF TCS DEDUCTED IN THEIR BILLS THEY SHOULD FILE MONTHLY TCS RETURNS UNDER GST. WHAT HAPPENED THE TCS AMOUNT WILL IT BE REFUNDED WHILE FILING INCOME TAX RETURN OR IN GST RETURN.
24 November 2019
As you are purchasing Liqour from Govt. Undertaking, TDS provisions as enshrined under Section 51 of CGST Act, are not applicable, because as per said section specified entities are required to deduct TDS from payment to be made to supplier. means TDS provisions are applicable when specified entities (i.e. Govt. Undertaking etc.) purchase taxable goods or services or both when taxable value exceeds Rs. 2.50 lac.
Similarly in case of TCS, as per Section 52 of Act, TCS is collected by E-Commerce Operator only not by anyone else
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