Gst filing for local cable operator

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Sachin Shetty (Querist)
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30 March 2019 i wanna know how a local cable operator will give his data for filing return.a local operator has 4 to 5 thousand customer. plz tell me in detail.

I request you to please help me..

CA Anita Bhadra

CA Anita Bhadra (Expert)
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31 March 2019 You must be compulsorily registered in GST under sec 24 (vii) as local cable operators are considered as an agent under GST Act 2017.

You are liable to collect GST@ 18% from end user and pay it by filing GSTR 3B .

You are eligible for ITC for payments to channel subscription fee , Set Top Box rom vendor , repair charges to vendor etc .

For 4 to 5 thousand customer , you need to maintain account with the help of accounting software and file the returns ( GSTR 1 & GSTR 3B )

Sachin Shetty

Sachin Shetty (Querist)
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31 March 2019 Thank you so much madam

One of my cable operator having 5200 connections they are asking me lot of questions
I request you to Please clarify my doubts are below mentioned details
1) Description of Invoice
2) HSN Code of Invoice

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CA Anita Bhadra

CA Anita Bhadra (Expert)
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31 March 2019 It will be SAC Code as Cable operator are service providers under GST Act :-

SAC CODE - 440217

CA Anita Bhadra

CA Anita Bhadra (Expert)
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31 March 2019 You can check with following link for invoice format for service providers

https://exceldatapro.com/gst-invoice-format-for-service-providers/

Sachin Shetty

Sachin Shetty (Querist)
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31 March 2019 If operators issuing invoice to customer Shall they mention this sac(440217) code in invoice

Sachin Shetty

Sachin Shetty (Querist)
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31 March 2019 Google showing like
SAC code 9984 is applicable on TV cable operator and attracts 18% GST rate.
Please clarify madam