GST RELATED QUERY
Rohit Pandey (LLB PERSUING) (186 Points)
01 October 2020is there any problem to my client from gst .
I filed income tax return base on 26 as amount .
please clarify
Rohit Pandey (LLB PERSUING) (186 Points)
01 October 2020
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 October 2020
Is your client registered under GST and got GSTN number ?.
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 October 2020
If his turnover is more than 20 lac then , he has registered himself under GST , obtain GSTN number and issue GST TAX Invoice . If fails to do so penalty liable under section 122 of the CGST 2017 .
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 October 2020
What type of service they providing ?.
Rohit Pandey
(LLB PERSUING)
(186 Points)
Replied 01 October 2020
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 October 2020
Is contractor supplying only labour or both labour and material ?.
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 October 2020
GST rate 18 % ( check current rate) applicable on pure labour contract .
However following services of pure labour contract are exempt for Intra -state as per notification 12/2017 dated 28/6/2017 , please refer notification .
1) Services by way of pure labour contract of Construction / erection / commissioning or installation of original works pertaining to single residential unit otherwise than as a part of residential complex .
2) Housing for all scheme ( Urban ) or Pradhan Mantri Awas Yojana .
If you are not in above two then you have take registration .
please confirm with others also .
Rohit Pandey
(LLB PERSUING)
(186 Points)
Replied 01 October 2020