Q.  Can an e-commerce operator start deducting TCS from payments made to suppliers?

Ans.  No, the operationalization of TCS registration and collection under GST has been put on hold till 01.04.2018.

Q.  When is the nation-wide e-way bill system going to be introduced?

Ans. The e-way bill system shall start to be introduced in a staggered manner from 01 01.2018. It would be launched nationwide from 01.04.2018

Q.  Till the time a nation-wide e way bill system is introduced, which rules should suppliers follow?

Ans.  Till the time a nation-wide e way bill system is introduced, suppliers shall have to comply with the way bill requirements, if any, of the states in which they are operating.

Q.  Can you please inform how and when to file FORM GSTR-2?

Ans.  The last date for fling FORM GSTR-2 is 31^st October 2017. FORM GSTR 2 has to be filed after adding or modifying FORM GSTR 2A

Q.  Whether credit of Krishi Kalyan Cess, Education Cess and  Secondary and Higher Education cess is allowed in GST ?

Ans.  No, these cesses will not be available as credit under GST.

GST compliance: e way bill rollout phased with TCS deferred; suppliers follow local waybill rules and file GSTR 2. Implementation of TCS by e commerce operators is deferred until 01.04.2018. The national e way bill system will be phased in from 01.01.2018 and become nationwide from 01.04.2018; until then suppliers must follow applicable state waybill requirements. GSTR 2 must be filed (last date indicated as 31 October 2017) after adding or modifying GSTR 2A. Krishi Kalyan Cess and Education Cess are not available as input tax credit under GST.