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    <title>Frequently Asked Questions - GST</title>
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    <description>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.</description>
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