Ques: One of My client who is Government contractor,is undergoing GST Audit where point raised by audit party is that RCM is payable on Testing Fees which are deducted by various government departments for testing of quality of work. Now my question is whether such testing service by government will be coverned by Seriel No 47 Heading No 9983 to 9991( Rate notification dated 28/06/17 ) where rate of tax in rate notification no 12 dated 28/06/17 is prescribed as NIL. Can we aregue as Rate of Tax for such service is NIL RCM tax will not attract on Testing fees paid to Government. Please Help

Ans: Normally testing fee is taxable and falls under RCM. One has to see the agreement and understand nature of services to understand whether falls under NIL rated or not. Pls get checked from professionals

Ques: If GST registration is obtained for a particular service (say IT enabled services) AND billing done for other services (say data processing service OR manpower service) , is it allowed under GST LAw ? AND What will be consequences for service provider and service receiver in such case ?

Ans: Better to get amended the GST registration and get added this service into

Ques: While submitting GSTR1 for the last month, one invoice amount was erroneously mentioned Rs. 1000 less than the actual amount (as per eway bill).
Please advice, how to rectify the same

Ans: You can amend it in next month’s GSTR-1.