Q. 379 We use to pay Rs 10000 monthly to Doctor will it attract RCM. Request to clarify. We use to pay labour charges for manpower but they are not registred under gst will it attract rcm Request to clarify ?

Ans. Since fees paid to doctors on a monthly basis is not covered in the list of services mentioned in notification no. 13/2017 CT(R), therefore, reverse charge mechanism will not be applicable.

Q. 378 I have filed GSTR-3B relating to 2018-19 in the month of December 2019. Now the officer wants to disallow the ITC claimed under Section 16(4) on the ground that the ITC for the period 2018-19 is not claimed before the due date of filing return for September 2019. What is the remedy available ?

Ans. Earlier section 16(4) of the CGST Act read as, “A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier” As per aforementioned provision, in terms of FY 18-19, the last date to claim the ITC was before the due date of filing of return of September 2019. In the above case, you may not be able to claim the ITC reported in December 2019. However, you may litigate the matter against the tax authorities.

Q. 377 We just wanted to know what will be the penalty if any tax invoice is issued without a physical signature or DSC, however, we are issuing the E-Invoice. And also we wanted to know about the Electronic Signature as per Information Technology Act ?

Ans. Issuing an incorrect invoice will lead to a penalty of INR 10,000/-