| Query No. | Topic | Sub Topic | Question | Act/Rules | Section references | Rule/Form reference | Notification/Circular reference | Insta Answer | Insta Video |
|---|---|---|---|---|---|---|---|---|---|
| Q1 | Registration | E-commerce | Is an e-commerce operator required to obtain registration under GST even though the turnover is within the threshold? | CGST Act 2017 | 2(44); 24 | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q2 | Supply | Cash gifts | Is GST is applicable on Cash gifts received? | CGST Act 2017 | 2(52); 2(102); 7(1) | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q3 | Reverse Charge | Unregistered procurements | Does tax need to be discharged under reverse charge for procurements from unregistered suppliers? | CGST Act 2017 | 2(98);9(3);9(4) | Not relevant | 04/2017 CT (R), 13/2017 CT (R), 07/2019 CT (R). | Insta Answer | Insta Video |
| Q4 | Composition | Eligibility & Rate of tax | Can a person getting rental income opt for composition and if yes at what rate the tax needs to be discharged? | CGST Amendment Act 2018 | Second Proviso to Section 10(1); 10(2A) | Not relevant | 02/2019 CT | Insta Answer | Insta Video |
| Q5 | Valuation | Determination | For the purpose of valuation, should one consider only the price received from the customer? | CGST Act 2017 | 15, 2(31), 2(93) | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q6 | Exemption | Inter State Supply | Is a person making inter state supply of services exempted from obtaining registration if his turnover is within the threshold limits? | CGST Act 2017 | 23(2) | Not relevant | 10/2017 IT | Insta Answer | Insta Video |
| Q7 | Time of Supply | Advances | Are advances received for supplies, taxable at the time of receipt of money or raising of tax invoice? | CGST Act 2017 | 12(2);13(2) | 50; | 66/2017 CT | Insta Answer | Insta Video |
| Q8 | Input Tax Credits | Common Credits | Can a business claim credits on rent expense where business includes both taxable as well as exempt supplies? | CGST Act 2017 | 17(2) | 42 | Not relevant | Insta Answer | Insta Video |
| Q9 | E-way Bill | Requirement | Is there exemption from generation of e-way bill if the movement is within 50 kms? | CGST Act 2017 | 68(1) and 68(2) | 3rd proviso to Rule 138(3) and Proviso to Rule 138(5) | Not relevant | Insta Answer | Insta Video |
| Q10 | Aggregate Turnover | Determination | Should aggregate turnover be determined to the specific GSTIN only? | CGST Act 2017 | 2(6) | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q11 | Returns | ITC reporting | Can the Input Tax Credit reversal on Credit notes received, be reduced from Gross availment instead of reporting under reversal? | CGST Act 2017 | 16;17;39 | 61/ GSTR 3B | Not relevant | Insta Answer | Insta Video |
| Q12 | Consideration | Form | Should consideration be only in monetary form? | CGST Act 2017 | 2(31) | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q13 | Credit Note | Documentation | In case of purchase returns what are the various documents required to be issued and who should issue the same? | CGST Act 2017 | 34 | 53(1A); 55 | Not relevant | Insta Answer | Insta Video |
| Q14 | Classification | Adoption | Is it safe to adopt the Classification followed by the supplier? | CGST Act 2017 | 9(1); 2(107) | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q15 | Composite Supply/ Mixed Supply | Combo offers | Tooth paste and Tooth brush offered as a combo pack - Is it a composite supply or mixed supply? | CGST Act 2017 | 2(30); Section 8 | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q16 | Blocked Credits | Motor car | Can a business get input tax credits for purchase of motor car being used for business purpose? | CGST Act 2017 | 17(5) | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q17 | Input Tax Credits | Essential fields | To claim input tax credit, what are the essential fields that must be present in the tax invoice? | CGST Rules 2017 | 16 | Proviso to Rule 36(2) | 39/2018 CT | Insta Answer | Insta Video |
| Q18 | Tax Invoice | Documentation | When should a Self Tax Invoice be raised? | CGST Act 2017 | 31(3)(f) | 46 | Not relevant | Insta Answer | Insta Video |
| Q19 | Accounts and Records | Inventory records | Is the maintenance of inventory records mandatory? | CGST Act 2017 | 35(1)(c) | 56(2) | Not relevant | Insta Answer | Insta Video |
| Q20 | Place of Supply | Bill to Ship to model | In a "bill to ship" model what will be the place of supply? | IGST Act 2017 | 10(1)(b) | 46(n) & 46(o) | Not relevant | Insta Answer | Insta Video |
| Q21 | GSTR 2A | Reconciliation | Is GSTR 2A reconciliation mandatory for claiming input tax credits? | CGST Act 2017 | 16 | 36(4) | 49/2019 CT | Insta Answer | Insta Video |
| Q22 | Payment of tax | Deposit of tax | Can deposit of tax in the electronic cash ledger be equated to discharge of tax? | CGST Act 2017 | 49(1),39(7) | 61(3) | Not relevant | Insta Answer | Insta Video |
| Q23 | Annual Returns and Audit | Filing requirement | For the FY 2018-19 who must file GSTR 9 and GSTR 9C on a mandatory basis? | CGST Act 2017 | 44(1); 44(2); 35(5) | Proviso to Rule 80(3) | Insta Answer | Insta Video | |
| Q24 | Refunds | Eligibility | Is the Refund of credits pertaining to Capital goods available? | CGST Act 2017 | Explanation1 to Section 54 | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q25 | Notice | Non-filers | What is the course of action required when Notice is received in the Form GSTR 3A? | CGST Act 2017 | 46 | 68, GSTR 3A | Not relevant | Insta Answer | Insta Video |
| Q26 | Returns | QRMP Scheme | What is QRMP Scheme? | Not relevant | Not relevant | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q27 | Returns | QRMP Scheme | Who is eligible to opt for QRMP Scheme and who is ineligible? | Not relevant | Not relevant | Not relevant | 84/2020 CT; Circular 143/13/2020 | Insta Answer | Insta Video |
| Q28 | Returns | QRMP Scheme | How does Auto-migration to QRMP Scheme work? | CGST Act 2017 | 39(1); 39(7) | 61A | 84/2020 CT | Insta Answer | Insta Video |
| Q29 | Returns | QRMP Scheme | What is the process for Manual migration to QRMP Scheme? | Not relevant | Not relevant | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q30 | Returns | QRMP Scheme | What is the frequency of opt-in and opt-out into QRMP Scheme? | Not relevant | Not relevant | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q31 | Returns | QRMP Scheme | What is invoice Furnishing Facility(IFF)? | Not relevant | Not relevant | Not relevant | Not relevant | Insta Answer | Insta Video |
| Q32 | Returns | QRMP Scheme | What are the two methods for making monthly payments under QRMP scheme? | CGST Act | 30(7); 148 | GST PMT-06 | 85/2020 CT | Insta Answer | Insta Video |
| Q33 | Returns | QRMP Scheme | Is it possible to switch between the payments methods during the quarter? | Not relevant | Not relevant | Not relevant | 143/30/2020 | Insta Answer | Insta Video |
| Q34 | Returns | QRMP Scheme | What is the timeline for monthly deposit of taxes? | Not relevant | Not relevant | GST PMT-06 | Not relevant | Insta Answer | Insta Video |
| Q35 | Returns | QRMP Scheme | From Jan 2021 onwards is it possible to opt for Monthly GSTR 3B with Quarterly GSTR 1? | CGST ACT 2017 | Section 39 | Rule 59 | 81/2020 and 82/2020 – Central Tax | Insta Answer | Insta Video |
| Q36 | Returns | QRMP Scheme | In case of Nil tax liability in a particular month Whether taxes to be deposited? | Not relevant | Not relevant | Not relevant | 85/2020 – Central Tax | Insta Answer | Insta Video |
| Q37 | Returns | QRMP Scheme | Whether refund can be claimed from Electronic Cash ledger during the interim period? | CGST ACT 2017 | Not relevant | Rule 61(4) | 82/2020 – Central Tax | Insta Answer | Insta Video |
| Q38 | Returns | QRMP Scheme | QRMP Scheme is suitable for which kinds of businesses? | Not relevant | Not relevant | Not relevant | Not relevant | Insta Answer | Insta Video |