Question 1

Who must register for GST?

Accepted Answer

Registration is mandatory once aggregate turnover crosses ₹40 lakh for goods (₹20 lakh for services; ₹20/₹10 lakh in special-category states), and compulsorily — regardless of turnover — for inter-state suppliers, e-commerce operators, casual and non-resident taxable persons, and those liable under reverse charge.

Question 2

What is the difference between GSTR-9 and GSTR-9C?

Accepted Answer

GSTR-9 is the annual return consolidating the year's outward and inward supplies; GSTR-9C is a reconciliation statement reconciling the annual return with the audited financials. GSTR-9C is required where aggregate turnover exceeds ₹5 crore and is now self-certified rather than CA-certified.

Question 3

Can exporters claim a GST refund?

Accepted Answer

Yes. Exporters can either export under a Letter of Undertaking (LUT) without paying IGST and claim a refund of unutilised input tax credit, or pay IGST and claim a refund of the tax paid. SEZ supplies are treated as zero-rated. We manage the RFD-01 process end to end.

Question 4

What is the time limit to claim input tax credit?

Accepted Answer

ITC for an invoice can be claimed up to 30 November following the end of the financial year, or the date of filing the annual return, whichever is earlier — and only if the supplier has reported the invoice and it appears in your GSTR-2B, and the tax has actually been paid.

Question 5

When is e-invoicing applicable?

Accepted Answer

E-invoicing is mandatory for B2B supplies by registered persons whose aggregate turnover in any year from 2017-18 onwards exceeded ₹5 crore. The invoice must be reported to the IRP and carry a valid IRN and QR code to be a valid tax invoice.

Question 6

What is the appeal process against a GST demand?

Accepted Answer

A first appeal lies with the Appellate Authority within three months of the order, on pre-deposit of 10% of the disputed tax. A further appeal lies to the GST Appellate Tribunal (now being operationalised) on an additional pre-deposit, and thereafter to the High Court and Supreme Court on questions of law.

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