Q. 187 If some one providing services as a freelancer to other countries like usa . Services related to it sector is gst registration required for that type of people ?

Ans. In terms of section 24 of the CGST ACT, registration requirements in the case of a freelancer is if the value of export of services provided in a financial year exceeds INR 20 lakhs or the above services fall under the term of Online Information and Database Access and Retrieval services (OIDAR services*). Some examples of OIDAR services are online gaming, cloud services, online supplies of digital content, advertising on the internet, and digital data storage. 

Q. 186 My client declared Rs.57 lakhs excess sales in GSTR-3B of October 2021. It is happened in the following way. Until September 2021, he filed quarterly return of GSTR-3B. While filing GSTR-1 foir Quarter2 from July to sept 2021, their B2C sales have been under declared to teh extent of Rs.57 lakhs. But, they showed in September 2021 GSTR-3B. From October onwards, they filed month wise. While filing GSTR-1 of October 2021 month, they amended the B2C sales of September 2021. After making the amendment, the sale of September is correctly reported in GSTR-1 by including Rs.57 lakhs. While filing GSTR-3B of October 2021, the total sales including the amended sales were auto populated and included in such sales. The output tax @ 5% is also arrived automatically. The client has not verified the earlier return and filed the October GSTR-3B as it is shown. One more interesting point is my client is having more input credit during that year. Ultimately, the sales during the year 2021-22 shown excess of Rs.57 lakhs in GSTR-3B. How can this can be reduced the sales and Out tax from GSTR-3B? Can we reduce the amount of Rs. 57 lakhs from the sales of next month’s GSTR-3B, if the total sales are more than Rs.57 lakhs for August 2022? Please advise the solution to this problem.

Ans.In the above-mentioned case, no amendment is required in FORM GSTR-1 as the missing details have been included in the return. However, discrepancies still lies in FORM GSTR-3B as it still includes excess sales of INR 57 lakhs It can be resolved as, either you can adjust tax liability in succeeding FORM GSTR-3B or can proceed under refund for “excess payment of tax”. 

Q. 185 A person running a functions hall gst regular scheme in gst act 1. dealer function hall charges along with electricity charges and rent received from customers 2.dealer advance received from customers rs:20,000/- for July -22 month and balance amount rs;30,000/-received for August -22 month received Question Dealer advance and balance amount show procedure in gstr3b and gstr1 2.dealer function hall charges along with electricity charges and rent received from customers treatment in books and returns ?

Ans. As per section 31(3)(d) read with rule 50, a receipt voucher is to be issued by a registered person on receipt of advance payment. The registered person is required to compute tax at the rate of 18% on the advance received. The advance received is considered inclusive of GST. Table 11A of FORM GSTR-1 captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective place of supply (POS). In FORM GSTR-3B, the value of advance received is to be added in outward taxable supplies and tax to be paid on the same.