Q. 391 sir i am registered in haryana having a turnover assessment year 2021-22 2,57,89401 and another registered in delhi having a turnover assessment year 2021-22 3,88,96807 do i need file 9 in both firms ya 9 or 9c both ?

Ans. For FY 21-22, GSTR-9 is applicable if the aggregate turnover exceeds INR 2 crores in the financial year. GSTR-9C is applicable if the aggregate turnover exceeds INR 5 crores in the financial year. In the above case, GSTR-9 and 9C both are mandatorily to be filed by the taxpayer.

Q. 390 My Query Is GTA Service provide to other GTA whats Supply I will Show In My Book ?

Ans. Services by way of giving on hire— to a goods transport agency, a means of transportation of goods is covered under exemption. Hence, no GST is to be levied. 

Q. 389 WHAT IS THE HSN CODE FOR SUPPLIES OF CONSTRUCTION SERVICES TO PUBLIC AUTHORITIES OR GOVT DEPARTMENTS AND HOW TO DISCLOSE IT IN GSTR 1 ?

Ans. If composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services involving predominantly earth work (that is, constituting more than 75 per cent of the value of the works contract) to the Central Government, State Government, Union territory or a local authority, then GST is chargeable at the rate of 6%CGST, 6%SGST or 12% IGST. The HSN code for construction services is 9954.