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Should we display the GST Registration Number in the Notice Board of our Establishment?


Every GST Registered Person should display the certificate of GST registration visibly at both the places of supply, primary and subsidiary. Moreover, the GST number is to be mentioned in the Name Board of the Establishment. For this, a separate rule is there in GST Act.

Question: 2

At what circumstances, the audit will be done as per GST Act?


As per GST Rules, normally there are chances for audit under the following three circumstances.

a.     When the value of total annual supply exceeds Rs.1crore, the registered person must submit the audited books of accounts.

b.     As per the orders of Commissioner of GST or other Authorities, audit of accounts, related to the registered person, must be done.

c.      GST Authorities may issue orders for audit if any suit is pending or for any matter related to tax evasion or during the course of enquiry related to such tax evasion. 


It is said that L.U.T form must be submitted while exporting. Please explain in some details?


GST Act has permitted an exporter to export without remitting Integrated GST.  Since the tax is not remitted, an exporter can export by filing a bank guarantee or an authorization letter called L.U.T for tax purpose with the authorities concerned to avail this benefit. Moreover, details are to be furnished through a form called GST RFT 11.


Question: 4

After implementation of GST, can the goods meant for export oriented units be imported without paying the excise duty?


Yes, it can be.  Even after the implementation of GST, whatever privileges were in existence for excise duty while importing, will continue under Excise Duty Act.

Question: 5

We are operating two establishments in two different states in same name. We have obtained GST registrations for these two establishments also. Can the benefit of Input Tax Credit (ITC) related to a State be used for the establishment in another State?


As per GST Act, the two establishments in two States will be deemed as two different establishments.  Hence, the benefit of input tax credit cannot be used as you have said.

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