Frequently Asked Questions - GST

Q.   Several amendments have been made to CGST Rules. It is confusing to comprehend all notifications. Please guide.

Ans.   Comprehensive document of rules available at – http://www.cbec.gov.in/resources//htdocs-cbec/gst/cgst-rules-15112017.pdf

Q.   I am representative of OIDAR. Do I have separate provision for invoicing?

Ans.  No. Invoicing needs to be done as per rule 46 of CGST rules.

Q.   What is the period of OIDAR return filling?

Ans.   Monthly. Return in FORM GSTR-5A needs to be filed on or before the twentieth day of the month succeeding the calendar month or part thereof.

Q.  We are planning to implement e-invoicing only. Is it possible?

Ans.  Yes. All the mandatory details as per chapter VI of CGST Rules should be present on such invoice.

Q.   I am a kirana Shopkeeper. Is it mandatory to have signature on invoices?

Ans.   Yes.