GST:QUESTIONS AND ANSWERS - 22:09:2017
I am a chartered
accountant. In the invoice before GST implementation, we had levied service
tax. The amount for that invoice has been received only now. Should the amount so collected be remitted as
GST or Service tax?
The amount collected as
service tax must be remitted only as service tax. For that, GST will not be
What is composite
supply? Please explain in detail.
If a registered person,
when engaged in two or more taxable supply of goods or services, considering
one as primary supply and taking the other as an addition or an allied one to
the primary, such supply will be called as composite supply. For example, when delivering
the goods during sales, the services provided as transport, insurance will be
deemed as composite supply. During such transaction, the supply of goods will
be deemed as primary and the other related services will be considered as allied
I have registered for
GST. I have let my commercial building for rent. In that, 9 traders are
operating shops. None of them has registered for GST. Because, their annual
income is less than Rs.20 lacs. Should I collect GST from these unregistered
While letting the
commercial building for rent, GST will be levied for that. You need not bother
about the GST registration by your tenants. Even if they have not registered,
you must collect GST and remit it to the Government.
We had already
registered for VAT. Therefore, under migration process, we have done temporary
registration for GST. Is there any due date for cancelling the temporary
Yes, the due date for
cancelling the temporary registration has been extended now. You can apply for
cancellation of registration before September 30.
We are running a
charitable trust in Tiruvannamalai. We are providing food at free of cost. Some
say that GST is to be remitted for this under reverse charge basis. We are
awaiting your advice.
We really appreciate
your service. For your above referred transaction, GST will not be levied. You
need not remit tax under reverse charge basis.