Clarifications on GST by GOI thru Twitter: (Part-2)

Clarifications on GST by GOI thru Twitter: (Part-2) ►E-Commerce companies are required to register only where they are located and not in each of Seller’s State, but Seller need to take Registration in his state. ►Input Credit of Swachh Bharat Cess & Krishi Kalyan Cess can not be carried forwarded to GST. ►Routine Filing of GST Return & other Documents can be done by Tax Payer Himself. ►GST does not differentiate between Fresh/New Goods or Used/Second-Hand Goods. ►New Registration (Other than Migrated Cases) will start before 1st July’2017. ►Rules related to E-Way Bill is being reviewed and can be revised if required. ►There is no change in format of GSTIN and therefore provisional and final GSTIN would be same. ►Separate registration as supplier and tax deductor is required. (Also holding TAN under Income Tax is mandatory for tax deductor under GST) ►If already registered in a State, another registration have to be taken for SEZ unit in the same State. ►In GST regime, there is no provision for area based exemptions and thus CGST would be payable which can be recovered from customers. ►Thanks