Q.  Please explain payment and receipt voucher head under documents issued in GSTR-01

Ans.   Please refer section 31(3) (e) and (g) of CGST Act, 2017. Also refer Rule 52 of CGST Rules, 2017

Q.  Can a company registered in Gujarat, claim credit of CGST of other state (in case of hotels) for payment of IGST

Ans.   No, credit of CGST of other state can't be availed.

Q.   Will Govt. take action against those who have 20+ lac turnover but don't have GST no.? Therefore they don’t provide any bill. If yes, then what's the procedure of filing complaint against such people?

Ans.   Complaint can be filed with the nearest tax authority.

Q.   Whether GST paid on insurance and Repairs on Vehicles is allowed, when vehicles is used for Business purpose only?

Ans.   ITC is available

Q.   Why there is no provision to file GSTR-1 under 0.1 % yet on the GST portal? Third party exports are made under  either 0.1% IGST or 0.05 CGST + 0.05 SGST How do I file my Oct GSTR-1 without this provision?

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.

GST Input Tax Credit: cross state CGST credit not permitted for hotels; reporting and complaint procedures explained. Payment and receipt voucher headings for GSTR 1 follow section 31(3)(e),(g) of the CGST Act and Rule 52 of the CGST Rules. Cross state CGST credit is not available to a taxpayer for CGST paid in another state. Complaints about unregistered persons with taxable turnover can be filed with the nearest tax authority. Input tax credit is allowed for insurance and vehicle repairs when vehicles are used solely for business. Supplies under small IGST/CGST+SGST fractions must be shown in GSTR 3B table 3.1 and in GSTR 1 Table 4.