Q. 448 we haver received invoice for services from our supplier in 2018-19 for Rs.236,000/- (including GST)… we have paid 180,000/- and balance amount shown as discount received. such amount is deducted due deficiency of services. Client has not issued Debit Note to us till date. Full amount of invoice shown in GSTR-2A. and no Debit note was reflected in GSTR-2A from supplier. that means supplier has paid full amount of tax to the government. Our Quarry is weather we need to pay Tax on amound which is not paid to supplier ?

Ans. In the above case, you are required to ask the supplier for issuance of credit note/debit note. Moreover, if you are willing to pay tax then it is to be paid along with interest.

Q. 447 Dear sir, i want full details of hotel & restaurants taxpayers in gst. Which rate & what turnover limit for hotel ?

Ans. Every supplier shall be liable to be registered under GST in the State/Union territory from where he makes a taxable supply of goods or services or both, if the aggregate turnover in a financial year exceeds Rs. 20 lakhs. However, this limit is applicable only in case of states other than the special category states. However, a person making taxable supplies of goods or services or both from any of the special category States shall be liable to be registered only if his aggregate turnover in a financial year exceeds Rs. 10 lakhs. (Section 22(1))

Q. 446 We are hiring a car on monthly basis at the rate of Rs 24000/- with driver & repairs and cost of fuel and toll tax bear by company itself. Please let us know about Gst liability under reverse charges ?

Ans. If the cost of fuel is not included in the consideration charged from the recipient, then it will not be covered under reverse charge mechanism. In the above case, consideration amount does not include cost of fuel as the same is taken care of by the company itself. Therefore, the above case would not be covered under reverse charge mechanism.