Q.   When will e-way bill system be applicable?

Ans.  As decided at the 24^th GST Council meeting, nationwide e-way Bill will be made compulsory from 01.02.2018; trials to start from  16.01.2018

Q.  What is the last date for filing TRAN-1?

Ans.  27.12.2017. Please refer Orders 9/2017-GST and 10/2017-GST, both dated 15.11.2017

Q.   Does aggregate turnover include value of inward supplies received on which RCM is payable?

Ans.   Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.  Please refer to section 2 (6) of CGST Act.

Q.   I exported without payment of IGST.  Now RFD option is available on common portal. Can I opt for refund of unutilised ITC?

Ans.  Yes you may. Please refer circular 17/17/2017 dt. 15.11.2017 for detailed procedure.

Q.   What is the last date for filing FORM GST ITC-04?

Ans.  31.12.2017. Please refer to notification No. 63/2017-CT, dt 15.11.2017

Q.   What if the dealer migrated with wrong PAN as the status of firm was changed from proprietorship to partnership?

Ans.   New registration would be required as partnership firm would have new PAN.

E-way bill applicability becomes nationwide mandatory; related GST compliance deadlines, refunds, and registration rules clarified. Nationwide implementation of the electronic way bill (e-way bill) system is to become compulsory, with trials preceding roll-out; administrative compliance deadlines include final dates for filing TRAN-1 and Form GST ITC-04, procedures for claiming refund of unutilised input tax credit after exports without integrated tax are available, and aggregate turnover excludes inward supplies subject to reverse charge. A change in entity status with a new PAN requires new registration.