Q. 100 Can we revised gstr1 before filing 3b of same month ?

Ans. Under GST law, the option to revise GSTR-1 is not available to taxpayers, however, taxpayers can make amendments to the declared GSTR-1. This option can be exercised in the succeeding month.

Q. 99 Please intimate what is rate of GST Tax payable by a contractor for providing a Tent-house , chairs etc ( without any food and beverage) to Local Government for organising a seminar / function relating to 75th Azadi outsouw by a Local Government.

Ans. Since tent-house services include supply of furniture, fixtures, light fittings, and arrangement of decoration services therefore it would fall as bundled services and 18 % GST to be discharged.

Q. 98 New gst no but business not a starting ?

Ans. In case taxpayer is registered under GST, and having no business transaction, the taxpayers are required to file “Nil return” to avoid penalties.