Q.   I am a service provider and my turnover is below ₹ 1.5 crore. Am I  eligible to submit GSTR-1 quarterly? I am not able to understand whether notification 57/2017 applies to service providers as well.

Ans.   Yes,  Applicable

Q.   If a taxable person only exports services then does he need to pay any type of GST Tax?

Ans.  If the supply satisfies all the conditions of export of service (sec 2 (6) of IGST Act), then the supplier may opt for export of services under LUT or Bond and not pay any tax.

Q.   Do I need to take separate registration in each state even if I don’t have a place of business in other states?

Ans.  If a supply is being made from a State, registration is required irrespective of the place being principal place of business or not.

Q.   Is a job worker required to take mandatory registration?

Ans.   No. Job worker would be required to obtain registration if his aggregate turnover exceeds the prescribed threshold limit.

Q.   If I provide free samples or goods. Can I take ITC of it?

Ans.   ITC with respect to free samples is not allowed. Sec 17(5) (h) refers

Q.   Can unutilized ITC be given refund, in case goods exported are subject to export duty ?

Ans.   As per section 54(3) of CGST Act, 2017, refund of ITC is not allowed if goods exported outside India are subject to export duty.

Q.   Please clarify whether payment of GST is applicable on advance received in respect of supply of services.

Ans.   GST is leviable on advances received for supply of services.

Input tax credit restrictions: refunds and eligibility constrained where exports attract export duty; GST also applies to service advances. Small service providers below the turnover threshold may file GSTR 1 quarterly. Exports of services satisfying statutory conditions can be made under Letter of Undertaking (LUT) or Bond without tax. Registration is required in the State from which supply originates; job workers register only if turnover exceeds the threshold. ITC is disallowed on free samples and refunds of unutilized ITC are prohibited where exported goods attract export duty. GST applies to advances received for services.