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. 

Q. 146 I am GSTP registered greduated (b.com)based registered in gst.gov.in portal.gst department approved after pct-02 GSTP certificate download in gst portal. Question: 1.GSTP certificate validity period any time limit applicable in gst act. 2.gstp client gst returns eligibility only ?

Ans. 1. As per sub-rule 3 of rule 83 of the CGST rules, the enrolment made in the form GST PCT -02 shall be valid until it is cancelled. However, no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council 2. A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person: (a) Furnish details of outward supplies; (b) Furnish monthly, quarterly, annual or final return; (c) Make deposit for credit into the electronic cash ledger; (d) File a claim for refund; and (e) File an application for amendment or cancellation of registration.