Q. 149 One person(name: A) prinicipal place of business place D.NO.20-1-20 gst registered in gst act. another person(name:B)prinicipal place of business same D.NO.20-1-20 new gst registered applied accept in gst act ?

Ans. A registered person under GST can take more than one registration in one state with the same PAN number if he requires to carry two different businesses with two different trade names in the same state. 

Q. 148 we paid frieght to unregistered dealer like bike , tempo etc for goods receiving or sending can we applicable rcm under gst ?

Ans. As per notification no. 12/2017 – CT (R) entry 18 covers exemption on services by way of transportation of goods by road. However, services of transportation of goods by goods transport agency (GTA) or courier agency are not exempt. Now in the above case if the services are provided by GTA then it would be covered under reverse charge. 

Q. 147 I have received a GST notice ASMT 10 for 2017-18 asking to deposit RCM on- 1. Rent paid to premises owner. 2. Building and Maintenence charges. 3. Professional charges. 4. Conveyance expenses. 5. Scooter expenses. 6. Sales Promotions. 7. Labour entertainment. 8. Audit fee and legal charges. 9. Accounts software Charges. Was RCM applicable on all the above mentioned in 2017-18? Also kindly share any circulars or case laws backing up the answer.

Ans. In terms of notification no. 13/2017 – CT (R ), the following supplier of services were covered under RCM w.r.t FY 17-18 · Goods transport agency · Individual advocate including senior advocate or firm of advocates · An arbitral tribunal · Services provided by way of sponsorship to anybody corporate or partnership firm. · Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding a few services. · A director of a company or a body corporate · Insurance agent or recovery agent · Author or music composer, photographer, artist or the like · Members of overseeing committee constituted by the RBI · Services supplied by the Central Government, state Government, Union territory or local authority by way of renting of immovable property to a registered person In the above case, if the services mentioned by you fall in the above list then it would be covered under RCM during FY 17-18.