Q. 687 We are into FMCG business having GST registrations in various states. We have HO in Mumbai, and we are distributing the Ho common expenses through cross charge mechanism to various states by raising the Tax invoice on quarterly basis. We pay the GST in Maharashtra and take the GST ITC in various states as per the Tax invoices. Is the above modus operandi as per the GST is correct or should we take the separate registration under ISD and then distribute the common expenses. If we take the ISD registration now then how can we distribute the common expenses for the first three months. Please suggest. 

Ans. To optimize the process, you are required to undergo ISD registration, which enables you to channel your expenses through the ISD after completing the registration. 

Q. 686 I am NRI , i live in America, I have a property in Gurgaon which is given for commercial purpose, whose total turnover is above 20 lakhs. do i have to gst registration on it . if yes to which section And if I have to bill on that then how or reverse charge will be applicable on that which will be the recipient, tax invoice ya rcm ?

Ans. Non-resident person is required to undertake GST Registration compulsorily. He is required to pay taxes under forward charge.

Q. 685 How to determine GST refund on exports to be made with IGST payment or ITC ?

Ans. Under GST law, a registered person has been given both the options either to refund under IGST or ITC.