Need urgent help on gst


Dear all, I need urgent help on certain points related to my GST registration and the periodical returns related to it. I am a freelancer and had to take a GST registration because of an interstate client who asked for a GST bill (when GST was launched) to clear my monthly fee onwards. That project got over in february 18  and after that I have no interstate billing as of now. Rather I am not working much these days due to some personal reasons. Since march 2018 I am filing a zero return. Now I have a few queries and if you all seasoned professionals can help me understand will be a great help. 

1- I came to know from someone that once you get a GST no. all your earnings should be booked using it irrespective of interstate or within state billing. Is it true? and what can be done if a few monthly bills (within delhi) have been booked without using my GST no. Just plain invoices.

2- Will I be liable for a GST billing if my total annual income is less than 20 lacs (including interstate invoices)?  

3- Am I liable for the GST annual return which is due on 31st Dec as since March onwards I am filing a zero return? However there was a total GST billing of around two lacks for the FY 17-18.

4- If i wish to surrender My GST no. immediately, will it be advisable to do it without filling the annual return due on 31st December?  and what is the procedure for it. 

Thanks in advance.


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Sir, you have just mentioned you are a freelancer. Answer to your first question, if all your other earnings are taxable under GST, yes you should raise invoice and collect and pay GST irrespective of within state or interstate. If you have raised plain invoices for taxable service, it will be deemed that the amount you have collected is inclusive of GST and you should pay. If your total billing is less than 20 lakhs, but if you make interstate transaction, you will be liable. However for certain services exemptions were given. you didn't mention your service type. Filing a nil monthly return doesn't matter. You ought to file annual return on or before 31.03.19. Better file annual return and then surrender.
 
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You will have to file GSTR 10 within three months from the date of surrender or cancellation of GST registration. Now you will have a question that what exactly is GSTR 10? GSTR 10 is basically a stock summary, stating the closing stock held by you preceding the date on which GST number is cancelled. It is also called as final return form. Another question comes now, what's the difference between annual return and final return? My friends, the Annual return is to be filled by every registered person once a year in form GSTR 9, while Final return is to be filled by every person who has surrendered his GST number or after his GST registration has been cancelled and it is filed in form GSTR 10. What if GSTR 10 is not filled? This won't spare you from the horrors. A notice will be served to you and you will be given 15 days time to file it. If you still fail to file the final return then the tax officer will pass the final order of cancellation with the amount of tax payable along with interest and penalty. Should NIL GSTR 10 be filled too? Yes, my friends. Its compulsory even if the facts are such that you have no amount to fill in it then also you will have to file it.
 
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You will have to file GSTR 10 within three months from the date of surrender or cancellation of GST registration. Now you will have a question that what exactly is GSTR 10? GSTR 10 is basically a stock summary, stating the closing stock held by you preceding the date on which GST number is cancelled. It is also called as final return form. Another question comes now, what's the difference between annual return and final return? My friends, the Annual return is to be filled by every registered person once a year in form GSTR 9, while Final return is to be filled by every person who has surrendered his GST number or after his GST registration has been cancelled and it is filed in form GSTR 10. What if GSTR 10 is not filled? This won't spare you from the horrors. A notice will be served to you and you will be given 15 days time to file it. If you still fail to file the final return then the tax officer will pass the final order of cancellation with the amount of tax payable along with interest and penalty. Should NIL GSTR 10 be filled too? Yes, my friends. Its compulsory even if the facts are such that you have no amount to fill in it then also you will have to file it.
 
Reply   
 

You will have to file GSTR 10 within three months from the date of surrender or cancellation of GST registration. Now you will have a question that what exactly is GSTR 10? GSTR 10 is basically a stock summary, stating the closing stock held by you preceding the date on which GST number is cancelled. It is also called as final return form. Another question comes now, what's the difference between annual return and final return? My friends, the Annual return is to be filled by every registered person once a year in form GSTR 9, while Final return is to be filled by every person who has surrendered his GST number or after his GST registration has been cancelled and it is filed in form GSTR 10. What if GSTR 10 is not filled? This won't spare you from the horrors. A notice will be served to you and you will be given 15 days time to file it. If you still fail to file the final return then the tax officer will pass the final order of cancellation with the amount of tax payable along with interest and penalty. Should NIL GSTR 10 be filled too? Yes, my friends. Its compulsory even if the facts are such that you have no amount to fill in it then also you will have to file it.
 
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Thanks a lot Kaushal Ji. Great help.. 

 
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Dear Sundararajan, 

Thanks a lot for a detailed reply with answers to each point. 

You wrote - (If your total billing is less than 20 lakhs, but if you make interstate transaction, you will be liable. However for certain services exemptions were given. you didn't mention your service type)

My services include two things. I write web content for websites and help companies for their HR related needs such as hiring people and working on HR plans / policies. 

Please confirm -  Are these fall under that 20 lakh braket? 

 
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Sir, as per notification 10/2017 - Integrated tax, all service providers whose aggregate turnover computed on PAN India basis does not exceed 20 lakhs (10. lakhs in case of special category states) are not required to register under GST.
 
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