Q.   Is a job worker required to take registration?

Ans.   As job work is a service, it would be considered a supply and the job worker would be required to obtain registration if his aggregate turnover exceeds ₹ 20 lakhs or, ₹ 10 Lakhs in special category states except the State of Jammu and Kashmir.

Q.   I short paid tax for the month of Sep 2017 and will deposit the remaining now. Is interest applicable?

Ans.   Yes. Interest is applicable on this.

Q.   Are local bodies allowed to make deduction under section 51? If not, how do I claim refund of the same?

Ans.   No, deduction under section 51 has not yet been notified. For refund of wrongly deducted tax, please see section 51 (8).

Q.   Education Cess and S&H Education Cess carried forward in ER-1- whether eligible for ITC?

Ans.   No. Credit of Education Cess and SH Education Cess cannot be carried forward.

Q.   I supply through an e-commerce operator,  whose turnover is below 20 Lac. Should I take registration?

Ans.   If you are a supplier of services with turnover below ₹ 20 Lac, you are exempted from registration. Please refer Notification No. 65/2017 - Central Tax, dated 15.11.2017

Q.   Is a job worker required to take registration?

Ans.   As job work is a service, it would be considered a supply and the job worker would be required to obtain registration if his aggregate turnover exceeds ₹ 20 lakhs or, ₹ 10 lakhs in special category states except the State of Jammu and Kashmir.

Registration for job workers: required when turnover exceeds threshold; exemptions and e commerce rules affect obligation. A job worker providing a taxable service must obtain GST registration when aggregate turnover exceeds the prescribed threshold, with a reduced threshold in certain special category states excluding Jammu and Kashmir; service suppliers using e-commerce platforms remain exempt from registration when turnover is below the notified limit. Interest applies to short-paid tax; local body deductions under the section 51 mechanism are not yet notified and wrongful deductions must be claimed as refunds; Education Cess and S&H Education Cess cannot be carried forward as input tax credit.