Q 1: If an Assessee has two or more units with single
registration, how the invoices are to be maintained
viz., separate invoices unit wise or single invoice
for all units ?
Ans: He can issue unit-wise invoice also. But
there should not be any duplication in
numbering system.
Q 2: Do we have clarity on when invoice data uploading
will begin on the GSTN?
Ans: Government is ready to launch this.
However, a simpler return called GSTR-3B
has also been devised due to the demands
from the trade and industry for extension of
time limit for filing of normal returns
Q 3: Would head offices providing centralized HR,
Finance and IT functions also need to raise invoices
to its branches?
Ans: Yes, if the head office and branches are
distinct persons as specified in section
25(4), invoice is required to be issued and
GST should also be paid.
Q 4: Kindly clarify the accounting treatment of Credit
Note while raising Invoice after implementation of GST?
Ans: For the purpose of GST law, credit note can
be issued to reduce the taxable value or to
reduce tax payable or to claim goods return,
where the relevant invoice had already
been issued and taxable value or tax
charged in that tax invoice is in excess.
Section 34 of CGST Act, 2017 may be
referred to for further details.
Q 5: Whether any trader having turnover of less than Rs. 20 lakh needs to sell his goods on proper
invoice/billing?
Ans: Only registered persons are required to
issue tax invoices as per provision of Section
31 read with rules. An unregistered person
may supply goods on ordinary commercial
invoices and he cannot issue tax invoice.
Q 6: What is the procedure/documents required for
sending free replacement to the customers at free
of cost?
Ans: Where free replacement is provided to the
customers without consideration under
warranty, no GST is chargeable on such
replacement. In such cases goods may be
sent on delivery challan as provided in rule
55 of the CGST Rules, 2017.
Q 7: If we are only dealing in exempted items what is
the type of invoice we are required to issue to our
buyers? Is it bill of supply or regular GST Invoice?
Ans: You may issue a commercial invoice in such
cases. However, if you are a registered
person, you may issue a bill of supply for
exempt supplies.
Q 8: How the invoicing should be done for free goods
given along with sale so that corresponding input
tax credit is not required to be reversed for
products under scheme?
Ans: Invoice value would include value of all
goods including those supplied free. In such
cases, ITC is not required to be reversed.
Q 9: Under GST, how to send demonstration equipment
and instruments to customers or branch offices
with in India on returnable basis? – No sale is
involved
Ans: As the goods are sent on returnable basis
and no transfer of title is involved, it is not a
supply of goods. If some element of service
is involved, the same will be a taxable
supply. The goods may be sent on delivery
challan without invoice as it is not a supply
of goods.
Q 10: How to send equipment and instruments to
manufacturers’ factory for repairs and calibration
with in India on returnable basis? – No sale is
involved.
Ans: Challan for movement of goods without
supply is to be issued in terms of Rule 55 of
CGST Rules.
Q 11: Clarification is sought on the following: Revision in GSTR Returns
Ans: Mistakes can be corrected in subsequent
returns to be filed through amendment
Table (For example Table 11 of GSTR-1).
Such mistakes can be corrected till the due
date for filing of the return for the month of
September subsequent to end of the year or
filing of the annual return, whichever is
earlier.
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