Q. I export vegetables, Where do I file in FORM GSTR -3B – Zero rate goods or Nil rated goods?

Ans. Zero rated goods.

Q. What is the date of applicability of e-Way Bill System. Some are saying that it has been made applicable for 12/09

Ans. Central Government has not notified the enforcement of e-Way bill rules. Till that time State e-Way bill, if any, would be applicable.

Q. Want to opt for composition scheme. When will be the option to opt for the scheme enabled again?

Ans. It has been enabled. Please refer to the Notification No. 45/2017-Central Tax.

Q. Whether ‘Subsidiary Canteen Stores’ run by Maha Police/SRPF are exempted under GST?

Ans. No.

Q. Whether CGST & SGST or IGST is to be paid on freight on RCM basis if goods are received from other states?

Ans. IGST

Q. Any notification for due date of payment under GST?

Ans.Notification No. 35/2017-Central Tax and 56/2017-Central Tax.

Q. Where do we have to show high seas sales date in GSTR-1?

Ans. For details related to high sea sales, please refer circular no. 33/2017-Customs

Q. What is to be done for import duty paid in June and good sold in July. How to show ITC of import duty in FORM GSTR -3B?

Ans. ITC can be taken by furnishing the detail of eligible duties paid in FORM TRAN-1

Q. While paying GST, should RCM challan be separate?

Ans. No. Single challan will do.

GST compliance: classification, input tax credit claims, e way bill applicability and filing requirements clarified practically. Exports of vegetables are to be reported as Zero rated goods in FORM GSTR 3B. The central e Way Bill regime is not yet notified so State e Way rules apply until then. Composition scheme opt in has been re enabled. Subsidiary police canteens are not exempt. Freight for interstate procurements is subject to the Reverse Charge Mechanism attracting IGST. Import duty credit requires furnishing eligible duty details in Input Tax Credit via TRAN-1. A single challan may be used for reverse charge payments.