Q. 689 One GST registered person purchased certain taxable goods for self consumption paid GST and not taken ITC. After 2-3 years he wanted to sell that goods without use to a registered person. 1. Will GST require to be charged on it ? 2. What will be documents / process for movement of goods Under which section this transaction is covered for reporting ?

Ans. Since the above transaction is covered under “supply” as per section 7 of the CGST Act, therefore tax is to be levied. 

Q. 688 If driver bhatta is separately indicated in passenger vehicle then is rcm is payable on driver bhatta component also. What about toll charges seperately indicated ?

Ans. Service by way of access to a road or a bridge on payment of toll charges is exempt under notification no. 12/2017- CTR.

Q. 687 We are into FMCG business having GST registrations in various states. We have HO in Mumbai, and we are distributing the Ho common expenses through cross charge mechanism to various states by raising the Tax invoice on quarterly basis. We pay the GST in Maharashtra and take the GST ITC in various states as per the Tax invoices. Is the above modus operandi as per the GST is correct or should we take the separate registration under ISD and then distribute the common expenses. If we take the ISD registration now then how can we distribute the common expenses for the first three months. Please suggest. 

Ans. To optimize the process, you are required to undergo ISD registration, which enables you to channel your expenses through the ISD after completing the registration.