Zen Tax Clinic

Quick Reads 0

Getting Started 0

Supply 23

• Does aggregate turnover include GST and cess component?
• For a transaction to constitute supply under GST, is it mandatory that the consideration to be only provided by the recipient?
• Will the inter state supplies between states with same PAN be considered while calculating threshold limit for GST registration
• Does recovery of an amount towards Top-up & Parental insurance premium from employees constitute supply
• An employer or a professional having own land and doing cultivation with paid labour will be considered as agriculturist?

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Registration 25

• Can a person who has voluntarily registered under GST opt not to pay tax as his turnover is within the registration limit
• Can the department cancel the registration without informing the assessee?
• Can the proper officer cancel the registration on his own?
• Is 40 Lakhs threshold limit available for a supplier providing a combination of supply of goods and service?
• Is it possible to revoke any cancellation of GST registration after 30 days of cancellation?

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E-Way Bill 9

• Are there any special situations where e-way bill needs to be issued even if the value of the consignment is less than Rs. 50,000/-?
• Can a recipient reject the E-way bill generated by the supplier?
• Can the E-way Bill be generated for consignments of value less than INR 50,000?
• Can the e-way bill be modified?
• Should E-way bill be generated when goods supplied to Unregistered persons?

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Job Work 9

• Does Bus body building come under the definition of Job work? What is its GST Rate?
• Does provisions relating to Section 143 of the CGST Act apply for an exempted goods sent to Job worker?
• Is job work and repairs are one and the same? Does sending a machinery for repairs amount to Jobwork?
• Is jobworker required to obtain registration?
• Should the provision relating to Jobwork be compulsorily adhered to the principal who sends goods for Jobwork?

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E-Invoice 9

• Can a cancelled E-Invoice number be used again
• Can a generated E-Invoice be cancelled
• Does the E-Invoice need to be digitally signed after its generation?
• E-Invoice is to be generated by a registered person if the Turnover exceeds Rs.50 Crore in the preceding Financial Year. If the turnover falls below Rs.50 Crore in a financial year, does the registered person cease to become liable to gener
• GST e-Invoice - When and for What Transactions???

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Composition Scheme 4

• Can a person opt for composition scheme if he fails to mention the same during registration?
• Can a person opting composition scheme issue invoice
• Can a person opting composition scheme take ITC for a purchase from another composition dealer?
• Can a person opting composition scheme withdraw from the scheme voluntarily

Input Tax Credit 18

• A recipient inadvertently pays tax on RCM for a supply for which RCM provisions are not applicable. Can he avail ITC of the same?
• A supplier who is liable to provide E-Invoice issues a normal Invoice instead of E-Invoice. Does it affect my ITC eligibility in the said transaction?
• As per Section 16(4), ITC can be claimed within due date of filing September return of the next Financial Year or the date of filing annual return whichever is earlier. If the taxpayer files September return belatedly, can he avail the I
• Can ITC be availed on Bill to-Ship to transactions?
• Can ITC be availed on construction of immovable property if it is to be let out for commercial purposes subsequently?

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Refund 1

• Can refund be rejected on grounds that it is claimed under wrong provisions of law?

Testimonials 1

• Testimonials

Templates and Work Files 1

• New GSTR 3B Template from July 2022

Notices 1

• Rule 86B Notice

Budget 1

• Budget 2023