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GST Q&A Series – II

Q: An individual has two proprietorship firms, one of which is registered with GST. Now he wants to register the other firm as well. Can t...

Q: An individual has two proprietorship firms, one of which is registered with GST. Now he wants to register the other firm as well. Can this be done by modifying the already existing registration?
A: As per Section 25(2), a person seeking registration under the GST Acts shall be granted a single registration in a State or UT. However, if the person so requires, he may seek separate registrations for multiple business verticals within a State or a UT, subject to conditions like none of the business vertical should be registered under composition levy provisions, and that taxes should be paid on supplies made between 2 business verticals.
In the given case, it is not clear if both the proprietary concerns are in the same State/UT or not. If they are, then the aforementioned provisions shall be applied and modification in the same registration can be made by registering the other concern as additional place of business (if the case of separate business vertical is not applicable).
In case the two concerns are in two different states/UTs, a separate registration needs to be filed for the other concern in the state from where it would make taxable supply.
Q: We are authorized for repair works. In our business, we consume some materials & provide service. How shall we raise the invoice under GST
A: If your repair work is in relation to an immovable property, then such a supply shall be covered in the definition of works contract and shall be treated as a supply of service. The invoice should be raised accordingly, charging a single rate of 18% GST.
In all the other cases –
  • if you charge a single price from the recipient, then your supply shall fall in the definition of composite supply, and it shall be treated as a supply of the principal supply and the rate applicable on principal supply shall apply. The invoice shall be prepared accordingly.
  • If you charge the recipient separately for individual parts and the service provided, then the invoice shall bear the rates of the parts individually and 18% on the service part.
Again, the levy of CGST + SGST or IGST, shall depend upon your place of supply. For example, if you yourself are going to another State/UT for such a repair work, thereby making that state as the place of supply, then IGST shall be applicable in such a case. However, if the place of supply is in the same state in which you are registered, in that case CGST + SGST shall be levied.
Q: My rental income is below ₹10 lakhs per annum and TDS is deducted on the same as applicable. I believe my current year receipts will be more than ₹10 lakhs per annum. What is the effect of GST on my receipts?
A: If you supply this renting service from one of the 11 special category states, viz. J&K, HP, Uttarakhand, Sikkim or the North-Eastern States, then you shall be liable to get yourself registered under GST, and charge and pay the taxes accordingly. In case of other States/UTs, the exemption limit is that of ₹20 lakhs, hence, exceeding ₹10 lakhs won’t make you taxable as long as the income is below the exemption limit.
Q: Can a person registered under the composition levy provisions purchase goods in the course of inter-state trade?
A: Yes, a person getting himself registered under the composition levy provisions shall be eligible to purchase goods in an inter-state transaction and the normal tax provisions shall be applicable on him for such transactions.
Q: In case of renting of immovable properties, is it ok to issue IGST invoices where the tenant and property owner live in different states?
A: Supply of services shall be said to be made in the course of inter-state trade or commerce where the location of the supplier and the PLACE OF SUPPLY is in 2 different States/UTs. In case of immovable property, the place of supply is the location of such property.
Hence, in case the supplier and the property are in 2 different states, IGST shall be applicable.
Q: Will donation to charitable organisations like a medical institution attract GST under RCM if the amount involved is more than ₹5,000 in a day?
A: Donations are neither supply of goods nor services, nor will they be taken as consideration since no supply of goods or services is made in return. Hence, GST provisions are not applicable on donations.

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GST India Gst.Gov.in: GST Q&A Series – II
GST Q&A Series – II
GST India Gst.Gov.in
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