Q.  In R1 Return where should we show RCM Details or Transaction

Ans.  In table 4B of FORM GSTR-1

Q.  If a person has not filed GSTR 1 for July, then can he file combined data for July to Sep in quarterly return instead of separately filing July and other 2 months @askGST_Goi

Ans.  he can file combine data for complete quarter.

Q.  Can online seller take credit of GST paid, on commission and other fees charged by the online portals like Amazon and Flipkart

Ans.  Yes he can

Q.  Can supplier issue a single invoice to his client for services he offers in multiples states ?

Ans.  Single invoice can be issued to the recipient depending upon the terms of contract.

Q.  I received bulk material by rail rake. Supplier used tarpaulin to protect material which was received along with material. We want to send tarpaulin to supplier as it is re-usable. Whether we have to issue tax invoice for it ?  Tarpulin value not included in the material value.

Ans.  It can be sent back on delivery challan. Please refer to rule no. 55 of CGST Rules, 2017.

Q.  While putting credit note entry I am getting processing with error because of this Sept GSTR-1 is not getting uploaded.

Ans.  For any system related problem please send your query at @askGSTech.

Q.  Pl Ref Notfn 40 & 41 Central Tax GST to charge 0.10% to merchant exporters & option not available in GST returns to show these sales

Ans. In GSTR-3B it has to shown in table 3.1 row (a) Outward supplies(other than zero rated, nil rated and exempted). And  in GSTR-1 it should be shown in Table 4 only.

Q.  A person sold 0%( Nil Rated) item to a registered person. it be shown in Table 4A or in  Table 8A or in both. Please clarify

Ans.  Please show it in table 8 and not in table 4.

Q.  What is the due date to file TRAN-2 from Jul-Dec 17?

Ans. Please refer rule 117(4)(b)(iii), time period to submit TRAN-2 is six tax period.

Q.  My Annual turnover is less than 1.5 Cr. Is it mandatory to give HSN wise details in tile 12 of  GSTR 1

Ans. Please refer notification no- 12/2017 dated 28.06.17, taxpayer having turnover less than 1.5 crore is not required to write HSN code.

GST reporting: show reverse charge details in the specified GSTR 1 table and follow prescribed tables for supplies. Procedural clarifications: report reverse charge details in Table 4B of Form GSTR 1; combine monthly data into a quarterly return for a complete quarter if monthly returns were missed; input tax credit is available on online marketplace commissions; single invoices across states permitted by contract; reusable packaging may be returned on delivery challan under Rule 55; merchant exporter sales to be shown as outward supplies in GSTR 3B and in Table 4 of GSTR 1; nil rated supplies to a registered person go in Table 8; TRAN 2 must be filed within six tax periods; HSN codes not required for smaller turnover taxpayers.