Home/GST

Taxchopal Latest Questions

Ramesh Sharma
Enlightened
Asked: In:

  1. CA Manish Kumar Gupta Enlightened

    As per Rule 138 of the CGST Rules, 2017, an E-Way Bill is NOT required in the following cases: Goods Value Below ₹50,000 (Rule 138(1)) If the value of goods (excluding GST) being transported is less than ₹50,000. Transport by Non-Motorized Vehicles (Rule 138(14)(a)) No E-Way Bill is required if goodRead more

    As per Rule 138 of the CGST Rules, 2017, an E-Way Bill is NOT required in the following cases:

    1. Goods Value Below ₹50,000 (Rule 138(1))
    • If the value of goods (excluding GST) being transported is less than ₹50,000.
    1. Transport by Non-Motorized Vehicles (Rule 138(14)(a))
    • No E-Way Bill is required if goods are transported using bicycles, rickshaws, bullock carts, hand carts, etc.
    1. Transport Within 10 km (Rule 138(3))
    • When goods are moved within 10 km from a consignor’s place to a transporter for further transport, and a delivery challan is issued.
    1. Transport of GST-Exempted Goods (Rule 138(14)(d) & Notification No. 12/2017-Central Tax (Rate))
    • E-Way Bill is not required for goods that are fully exempt from GST, such as:
    • Fresh fruits & vegetables
    • Live animals
    • Milk & dairy products (unprocessed)
    • Newspapers & books
    • Raw silk, wool, khadi, etc.
    1. Movement Under Customs Control (Rule 138(14)(g))
    • When goods are moved under customs supervision, including:
      • From a customs port/airport/ICD to another customs station.
      • From ICD/CFS to customs port for export clearance.
    1. Transit Cargo to/from Nepal & Bhutan (Rule 138(14)(h))
    • If goods are being transported to or from Nepal/Bhutan, an E-Way Bill is not required.
    1. Transport by Government or Defence Agencies (Rule 138(14)(ii))
    • Goods transported by Defence Ministry, government agencies, or law enforcement authorities do not need an E-Way Bill.
    1. Movement of Empty Cargo Containers (Rule 138(14)(m))
    • If empty containers are being transported, no E-Way Bill is required.
    1. Movement of Goods for Job Work (Notification No. 12/2018-Central Tax, Rule 138(14)(n))
    • When goods are sent for job work from a registered person to an unregistered job worker, an E-Way Bill is not required within the same state.
    1. Transport by Rail (Certain Cases) (Rule 138(2A))
    • If goods are transported by rail, an E-Way Bill is not required if the railway authorities issue a transport receipt and the supplier/buyer complies with GST documentation.

    These provisions ensure that small-value shipments, government-regulated goods, and special cases like customs and defense-related movements are exempt from the E-Way Bill requirement.

    See less
    • 0
Ramesh Sharma
Enlightened
Asked: In:

  1. CA Vishnu Ram Enlightened

    Hi, I am breaking your question into multiple pieces to make it easier to understand. Payment to Nonresident Taxable Person (NRTP) Section 2(77) of CGST Act, 2017 says that a Non-Resident Taxable Person means "any person who occasionally undertakes transactions involving the supply of goods or serviRead more

    Hi,

    I am breaking your question into multiple pieces to make it easier to understand.

    Payment to Nonresident Taxable Person (NRTP)

    Section 2(77) of CGST Act, 2017 says that a Non-Resident Taxable Person means “any person who occasionally undertakes transactions involving the supply of goods or services, or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.”

    Requirement of Registration in India 

    Section 24 of the CGST Act, 2017, required NRTP to register under GST law mandatorily five days before the commencement of the business irrespective of the minimum threshold turnover limit.

    Applicability of RCM

    Since NRTP requires the registration, he has to deposit tax in advance, equivalent to the estimated tax liability calculated on the value of taxable supply for the period for which the registration has been obtained.

    Conclusion: GST should be paid under forward charge, not under reverse charge.

     

    See less
    • 0
Ramesh Sharma
Enlightened
Asked: In:

  1. CA Vishnu Ram Enlightened

    No, SAI is not considered a local authority under the Income Tax Act. As per Section 10(20) of the Income Tax Act, a local authority includes:✅ Panchayats under Article 243(d) of the Constitution.✅ Municipalities under Article 243P.✅ Municipal Committees, District Boards, or similar authorities respRead more

    No, SAI is not considered a local authority under the Income Tax Act.

    As per Section 10(20) of the Income Tax Act, a local authority includes:
    ✅ Panchayats under Article 243(d) of the Constitution.
    ✅ Municipalities under Article 243P.
    ✅ Municipal Committees, District Boards, or similar authorities responsible for local governance and civic functions.

    Hence, SAI is an Autonomous Body with No Local Governance Role and neither has any Statutory Authority for Local Self-Governance. It operates under the supervision of the Ministry of Youth Affairs & Sports, Government of India.

    See less
    • 0
girishgadiya108@gmail.com
Beginner
Asked: In:

  1. CA Manish Kumar Gupta Enlightened

    Hi, An elevator is treated as a part of the building. An elevator is an integral part of the building and doesn't have a separate identity i.e it cannot be sold as individual peace. It is designed and assembled as per the requirement of a building which makes it an integral part of the building. WeRead more

    Hi,

    An elevator is treated as a part of the building.

    An elevator is an integral part of the building and doesn’t have a separate identity i.e it cannot be sold as individual peace. It is designed and assembled as per the requirement of a building which makes it an integral part of the building.

    We can refer to the explanation of section 17 (5) of the CGST Act as  the expression “plant and machinery” means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes-

    (i) land, building or any other civil structures;

    (ii) telecommunication towers; and

    (iii) pipelines laid outside the factory premises.

    Section 17(5)(d) does not allow to take ITC on goods or services or both received by a taxable person for the construction of an immovable property.

    See less
    • 0
girishgadiya108@gmail.com
Beginner
Asked: In:

  1. CA Manish Kumar Gupta Enlightened

    Yes, ITC is allowed in the Air conditioner subject to the condition that it is not accounted as Land & Building and used in the course or furtherance of the business. Assessee should disclose it as Plant and Machinery. ITC is not allowed on immovable property as per section 17(5)(d).  

    Yes,

    ITC is allowed in the Air conditioner subject to the condition that it is not accounted as Land & Building and used in the course or furtherance of the business. Assessee should disclose it as Plant and Machinery.

    ITC is not allowed on immovable property as per section 17(5)(d).

     

    See less
    • 0
CA Alka Gaharwar
Beginner
Asked: In:

  1. CA Manish Kumar Gupta Enlightened

    Yes, an E-invoice can be generated for backdated invoices and there is no time limit for businesses with a turnover of less than 100 crore. GST portal is allowing it. But rule 48 says that every business having a turnover of more than 5 Cr must issue an E-invoice and section 31 says that a Tax invoiRead more

    Yes, an E-invoice can be generated for backdated invoices and there is no time limit for businesses with a turnover of less than 100 crore. GST portal is allowing it.

    But rule 48 says that every business having a turnover of more than 5 Cr must issue an E-invoice and section 31 says that a Tax invoice should be issued before or at the time of supply of service or delivery of goods.

    Accordingly, in my opinion, in your case, E-invoice is mandatory and it must be issued as per the normal timeline. GST portal is allowing you to generate the e-invoice on a later date but that does not mean that you are allowed to violate Rule 48 and section 31.

    in the best scenario, an E-invoice should be generated before the filing of GSTR-1 so that it can be auto-populated.

    Thanks

    See less
    • 0
Ramesh Sharma
Enlightened
Asked: In:

  1. CA Vishnu Ram Enlightened

    Yes, GST applicability on advance payments depends on whether the transaction involves goods or services as per the GST law: 1. Advance Payment for Goods 📌 As per Notification No. 66/2017 – Central Tax, GST is NOT required to be paid on advances received for the supply of goods (except in cases coveRead more

    Yes, GST applicability on advance payments depends on whether the transaction involves goods or services as per the GST law:

    1. Advance Payment for Goods

    📌 As per Notification No. 66/2017 – Central Tax, GST is NOT required to be paid on advances received for the supply of goods (except in cases covered under the reverse charge mechanism).
    📌 The supplier should issue a Proforma Invoice followed by a Tax Invoice at the time of supply.

    2. Advance Payment for Services

    📌 As per Section 13(2) of the CGST Act, 2017, GST must be paid at the earlier of:

    • The date of invoice (or the last date on which the invoice should be issued).
    • The date of receipt of advance payment.
      📌 The supplier must issue a receipt voucher for the advance amount received.

    3. ITC (Input Tax Credit) on Advance Payment

    📌 The recipient (buyer) can claim ITC once the Tax Invoice is received and the supplier has reported the GST payment.

    ✅ Final Answer:

    • For Goods ➝ GST not required on advance payments.
    • For Services ➝ GST must be paid at the time of advance receipt.
    • Ensure proper documentation like receipt vouchers & tax invoices for compliance.
    See less
    • 0
CA Sanjiv Kumar
Enlightened
Asked: In:

  1. CA Vishnu Ram Enlightened

    Basic Documents ✅ PAN Card of the Partnership Firm – The firm must have a separate PAN card issued by the Income Tax Department. ✅ Partnership Deed – A notarized or registered partnership deed is required, mentioning the firm’s name, partners, and profit-sharing ratio. ✅ PAN Cards of All Partners –Read more

    1. Basic Documents

    ✅ PAN Card of the Partnership Firm – The firm must have a separate PAN card issued by the Income Tax Department.
    ✅ Partnership Deed – A notarized or registered partnership deed is required, mentioning the firm’s name, partners, and profit-sharing ratio.
    ✅ PAN Cards of All Partners – Each partner must submit a copy of their PAN card.

    1. Identity & Address Proof of Partners

    Each partner must provide:
    ✅ Aadhaar Card (Mandatory)
    ✅ Passport / Voter ID / Driving License (Any one as additional proof)
    ✅ Latest Passport-Size Photograph

    1. Business Address Proof (Any one of the following)

    ✅ Electricity Bill / Water Bill / Property Tax Receipt (Not older than 2 months)
    ✅ Rent Agreement (If Rented Property) – An agreement between the firm and the property owner.
    ✅ NOC from Property Owner – A No Objection Certificate (NOC) from the property owner (if rented/leased).

    1. Bank Account Proof

    ✅ Cancelled Cheque or Bank Statement – A firm’s bank account statement or a cancelled cheque displaying the firm’s name, account number, and IFSC code.

    1. Authorized Signatory Documents

    ✅ Authorization Letter – If a specific partner is appointed as the authorized signatory, an authorization letter is required.

    1. Digital Signature Certificate (For LLPs & Large Firms)

    ✅ DSC (Digital Signature Certificate) – If the firm is an LLP (Limited Liability Partnership), a DSC of the authorized partner is required for GST filing.

    Key Points to Remember:

    📌 All documents should be clear and self-attested.
    📌 Ensure the mobile number & email ID are active for OTP verification.
    📌 Keep soft copies of the documents ready for online submission

    See less
    • 0
Ramesh Sharma
Enlightened
Asked: In:

  1. CA Sanjiv Kumar Enlightened Chartered Accountant

    Yes, you can generally claim GST input tax credit on office expenses—provided these expenses are incurred for business purposes and you meet the conditions laid out in the GST law. Here’s a simple breakdown: Eligibility:Input tax credit (ITC) is available for goods and services that are used in theRead more

    Yes, you can generally claim GST input tax credit on office expenses—provided these expenses are incurred for business purposes and you meet the conditions laid out in the GST law. Here’s a simple breakdown:

    • Eligibility:
      Input tax credit (ITC) is available for goods and services that are used in the course of your business. For example, expenses like rent, utilities, stationery, and other office supplies qualify if they are used exclusively for business operations.

    • Conditions to Claim ITC:
      To claim the credit, ensure you:

      • Hold Valid Tax Invoices: You must have proper invoices showing the GST charged on these expenses.
      • Use for Taxable Supplies: The expenses should be related to making taxable supplies. If the office expenses are partly for non-taxable or exempt supplies, you may need to proportionately reverse the credit.
      • Meet the Conditions Under Section 16: Input tax credit is available only if the conditions specified in Section 16 of the CGST Act are satisfied.

    • Exceptions:
      Certain items might be specifically blocked under GST, or the credit may be restricted if the expense is partly for personal use. For instance, if any portion of the office expense is related to exempt supplies, you cannot claim ITC for that portion.

    Bottom Line:
    If your office expenses are incurred solely for business and you maintain proper documentation, you can claim the GST input tax credit on these expenses. Always review your invoices and usage carefully, and if needed, consult with a tax professional to ensure you’re compliant with the GST rules.

    See less
    • 0
CA Vishnu Ram
Enlightened
Asked: In:

  1. CA Sanjiv Kumar Enlightened Chartered Accountant

    1. What Is the e-Invoicing System in GST? e‑Invoicing is a system introduced under the GST regime that requires certain taxpayers to electronically authenticate their B2B invoices through a designated Invoice Registration Portal (IRP) before they are issued. Although the core GST Acts (such as the CRead more

    1. What Is the e-Invoicing System in GST?

    e‑Invoicing is a system introduced under the GST regime that requires certain taxpayers to electronically authenticate their B2B invoices through a designated Invoice Registration Portal (IRP) before they are issued. Although the core GST Acts (such as the CGST Act, 2017) do not explicitly mention “e‑invoicing,” the mechanism is established through subsequent notifications and rules issued by the Government of India. This mechanism is designed to:

    • Enhance invoice standardization and uniformity

    • Ensure real‑time, accurate capture of invoice data on the GST Network (GSTN)

    • Help in seamless integration with GST returns and e‑way bill systems

    • Strengthen tax compliance and curb tax evasion

    Statutory Context:
    Under Section 31 of the CGST Act, 2017, registered taxpayers are required to maintain proper records, including issuing prescribed tax invoices. The e‑invoicing system is a modern evolution of this requirement, ensuring that the data contained in invoices is validated and reported digitally. (While the Act itself does not use the term “e‑invoicing,” its record‑keeping obligations pave the way for the introduction of digital invoice registration by the government through subsequent notifications.)

    2. How to Generate an e‑Invoice?

    The e‑invoicing process involves several steps, which ensure that the invoice is digitally authenticated and assigned a unique identifier. Here’s the process:

    1. Invoice Creation:

      • Generate the Invoice:
        Prepare your B2B invoice using your accounting or billing software. The invoice must contain all the mandatory fields as prescribed (such as GSTIN, invoice number, date, details of goods/services, tax amounts, etc.).

    2. Data Formatting:

      • Convert to JSON:
        Your accounting software must export the invoice data in the JSON format conforming to the e‑invoice schema (commonly referred to as schema INV‑01). This schema defines the structure required for the Invoice Registration Portal (IRP) to understand your invoice data.

    3. Submission to the IRP:

      • Upload the JSON File:
        Log on to the authorized IRP (the list of which is available on the official e‑invoice portal) and upload the JSON file. This can be done via API integration or through the web interface provided by the IRP.

    4. Validation and Generation of IRN:

      • IRP Processing:
        The IRP validates the submitted data against the required schema and, upon successful validation, generates a unique Invoice Reference Number (IRN). It also digitally signs the invoice and generates a QR code.

      • Digital Signature & QR Code:
        The digital signature ensures the authenticity of the invoice, and the QR code serves as a quick method for verification during audits or cash flow processes.

    5. Receipt of e‑Invoice:

      • IRP Returns the e‑Invoice:
        Once validated and signed, the IRP returns the e‑invoice (in a JSON format) back to your system, now containing the IRN and QR code.

    6. Integration and Filing:

      • Share with Buyer & GSTN:
        The digitally signed e‑invoice is provided to your buyer and is automatically transmitted to the GST Network. This facilitates smooth input tax credit claims and becomes part of your GST return filing process.

    See less
    • 0
Load More Questions