Q. 109 Residential Unit for Office purpose taken on lease by registered purpose. RCM is applicable if residential unit taken on lease for commercial purpose(office use). If RCM is applicable then ITC is available?

Ans. Yes, as per notification no. 05/2022- CT (R ) GST to be levied under reverse charge mechanism on services by way of renting of residential dwelling to a registered person and recipient (tenant) would be able to claim input tax credit on the same. 

Q. 108 My query is in reference to newly introduced rule 46(s) which mandates declaration of specific declaration on invoices where the taxpayer’s AATO exceeds prescribed threshold for e-invoice generation but he is not required to issue e-invoice. So I want to understand whether this is applicable to B2C invoices issued by taxpayers who are issuing e-invoice for B2B transactions ?

Ans. In above case scenarios, yes rule 46(s) will be applicable in case of B2C invoices. Hence, the declaration given under rule 46(s) to be added. 

Q. 107 I want new GST no. Of my partnership firm, please provide procedure ?

Ans. In order to get new registration under GST, please follow below steps:- Apply to https://reg.gst.gov.in/registration/ Declare PAN, Mobile No., and E-mail in Part-A of Form GST REG-01 Validate your detail by OTP/E-mail Temporary Reference Number (TRN) would be generated Upload the required documents Access and fill in Part B using received number The Proper Officer starts verifying your documents The Proper Officer either rejects or accepts your application within 7 working days If any explanation is required you need to produce the documents required After all the clarifications GSTN number will be allotted to you