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GST On Training Fees

CA. Mala Rohara (Partner) (145 Points)

13 August 2019

A training centre providing training to SC/ST students in free. Tution Fees for the same is reimbursed by GOI. When GST liabilty arise in that case. Will we need to pay GST on accrual basis?

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Shivam RC (Student) (23683 Points)
Replied 12 October 2019

FOR INFORMATION PURPOSE ONLY :

Filing of Annual Return ( GSTR-9 ) has been made "OPTIONAL" for Taxpayers whose Aggregate Turnover is upto Rs. 2 crore. Notification No. 47/2019 - CT, dated 09.10.2019 has been issued to give effect the above decision.

So if your Aggregate Turnover is upto Rs. 2 crore, then it is optional from your part to file Annual Return for FY 2017-18 and FY 2018-19.

And if you want to file Annual Return, then the due date to file FORM GSTR-9 for FY 2017-18 is " 30.11.2019. "