I am engaged in courier service profession. For this how much percentage of GST must be levied? How should the place of service be assessed?


For the service you are rendering, you must levy 18% tax. The place of supply will be determined depending on the receiver of the service. If the receiver is a registered person, his place will be deemed as the place of supply. If the receiver is not a registered person, the place where the goods are handed over for dispatch, will be deemed as the place of supply.


What is GST network? Is it a Government establishment?


GST infrastructure is featured with electronically linked technological capacity.  The establishment formed for the purpose of designing and maintaining such infrastructure is GST Network Structure.  This is a non-profit and non Government establishment formed under Indian Companies Act. It handles the important functions such as GST registration, making payment and dealing with returns.

Question 3

Is there any powers to Government Officers for confiscating the goods under GST rules?. If so, on which circumstances, such confiscation can be done?


The Authorities of GST can confiscate the goods. As per the rules under GST Act, under the following circumstances, the confiscation of goods can be done.

a.     Engaging in tax evasion while  sending or receiving the goods against the GST rules

b.     Omitting to account the tax to be remitted

c.      Colleting the GST tax without registration

d.     Engaging in tax evasion directly or indirectly



Question 4

What are the consequences will happen, if a registered person fails to remit the tax collected by him?


Each and every person who collects the GST must remit the same to the government at the prescribed due date. If failed to do so, by the Government Authorities, Notice will be issued and GST will be collected along with interest and penalty.

Question 5

As per VAT rules, there is an outstanding “refund amount” due to me. Under GST structure, will that amount be available as SGST Input Tax Credit (ITC)?


After implementation of GST, the outstanding refund amount as per the previous tax rules will not be available as Input Tax Credit. Instead, the amount so confirmed, will be credited in your bank account.

Question 6

We are manufacturing compound   asafoetida. Under which HSN code, this will come? For this, how much percentage of tax is to be levied?


For the item you mentioned, 5% tax will be levied. Moreover, it will be classified under HSN Code 1301.

Question 7

For the submission of  return GSTR – 3B, should the details of GSTR-1 and GSTR-2 be uploaded?


In lieu of GSTR-1 form, a simplified GSTR-3B form must be submitted. For this, there is no need to upload the details of GSTR-1 and GSTR-2.

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