Q.   Is ITC available on vehicle taken on lease for employee in a manufacturing company?

Ans.  No. It is not allowed as per section 17(5) of CGST Act, 2017.

Q.   We are dealer having more than 1.5 cr turnover. Whether GSTR-1 return to be filed for every month for July-October, 2017 or Single GSTR-1 Return will be filed for the month of July-October, 2017 on or before 31^st December, 2017.

Ans.  FORM GSTR -1 return is to be filed for every month from July-October, 2017 by registered persons having more than 1.5 cr turnover. Last date is 31st Dec, 2017

Q.   In GST portal GSTR-2 online preparation is not showing, but in GST home page GSTR 2 filing last date is 30.11.17. Pls confirm whether we have to file or not?

Ans.  Last dates for filing FORM GSTR-2 are yet to be notified. Please refer to notf No. 57/2017-CT and Notf No. 58/2017-CT dated 15.11.2017.

Q.   Is it necessary to Provide Job work challan details in GSTR-1 filing online?

Ans. No

Q.   What documents are needed for Sales return from unregistered persons. Do I need to issue debit note on behalf of him. please clarify

Ans.  Registered person will issue a credit note to the unregistered person.

Q.   How to convert regular GST registration into ISD registration?

Ans.  You will have to first cancel the regular registration by filing FORM GST REG 29 and then take a fresh registration by filing FORM GST REG-01 choosing ISD in the field "Reason to obtain registration".

Input tax credit on leased employee vehicles disallowed; ensure monthly GSTR 1 filing and follow ISD registration conversion steps. Input tax credit on vehicles taken on lease for employee use is not available under the statutory input tax credit provisions; registered persons must not claim ITC on such leased vehicles. For sales returns from unregistered persons the registered supplier should issue a credit note to the unregistered recipient. Turnover threshold taxpayers are required to file FORM GSTR 1 monthly for the relevant months; FORM GSTR 2 filing dates await official notification. Job work challan details need not be provided in GSTR 1. Conversion from regular registration to ISD requires cancellation of the regular registration and fresh ISD registration.