Q.   Several amendments have been made to CGST Rules. It is confusing to comprehend all notifications. Please guide.

Ans.   Comprehensive document of rules available at – http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-15112017.pdf

Q.   I am representative of OIDAR. Do I have separate provision for invoicing?

Ans.  No. Invoicing needs to be done as per rule 46 of CGST rules.

Q.   What is the period of OIDAR return filling?

Ans.   Monthly. Return in FORM GSTR-5A needs to be filed on or before the twentieth day of the month succeeding the calendar month or part thereof.

Q.  We are planning to implement e-invoicing only. Is it possible?

Ans.  Yes. All the mandatory details as per chapter VI of CGST Rules should be present on such invoice.

Q.   I am a kirana Shopkeeper. Is it mandatory to have signature on invoices?

Ans.   Yes.

OIDAR invoicing: monthly GSTR-5A return and e-invoicing must comply with Rule 46 and Chapter VI requirements. OIDAR providers must file the monthly return in FORM GSTR-5A by the twentieth day of the month following the taxable period and comply with standard invoicing requirements. Electronic invoices are permitted if they contain all mandatory particulars specified in Chapter VI of the CGST Rules, and invoices must be issued in accordance with Rule 46; signatures on invoices are required.