Q. 281 We are running a transport business in which we are rendering GTA Services as well as we are providing our vehicles on rental basis on which 18% GST is charged to some industries in which builty are not raised by us.
Our turnover in previous years exceeded 10 crore( say 7 crore from GTA services and 5 crore from hiring of vehicle basis)
whether we will fall under E invoicing

Ans. Yes, you have to implement e-invoicing as turnover exceeds 10 crore. Also the exemption provided to GTA will not apply to you.

Q. 280 As the time limit u/s 16 (4) has been extended till 30th Nov for availing ITC , In QRMP the GSTR 3B for Sep has to be filled by 22/24 Oct , & GSTR 1 by 13th Oct , so effectively for QRMP this shall be the last date ? As the next GSTR 1 & 3B will be filled in Jan 23 or amendment in IFF shall be allowed till 30th Nov for fin 21-22 Invoices .

Ans. The last date to avail ITC scheme is 22/24th oct.

Q. 279 My Client is a Government Civil Contractor. He has received Royalty amount in R. A. Bill of Works Contract, against the Royalty paid Transit Pass submitted of Sand/metal to the PWD Department. Government has neither deducted GST TDS on the said Royalty Amount nor has given Separate GST on the said amount. so what is the GST liability on such Royalty received and if GST is to be paid what will be the Rate?

Ans. In the instant matter, royalty is received and directly paid to PWD department. Hence, your good self is acting as pure agent if all conditions required is fulfilled

· the supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party on authorization by such recipient;

· the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and

· supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.