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Clarifications regarding applicable GST rates
1. Services by cloud kitchens/central kitchens

• The explanatory notes to the classification of service state that “restaurant service” includes services provided by Restaurants, Cafes and similar eating facilities including takeaway services, room services and door delivery of food.

• Therefore, it is clear that takeaway services and door delivery services for consumption of food are also considered as restaurant service and, accordingly, service by an entity, by way of cooking and supply of food, even if it is exclusively by way of takeaway or door delivery or through or from any restaurant would be covered by restaurant service. This would thus cover services provided by cloud kitchens/central kitchens.

• Accordingly, as recommended by the Council, it is clarified that service provided by way of cooking and supply of food, by cloud kitchens/central kitchens are covered under “restaurant service”, as defined in notification No. 11/2017- Central Tax (Rate) and attract 5% GST [ without ITC]

2. Supply of ice cream by ice cream parlors
• Ice cream parlors sell already manufactured ice- cream and they do not have a character of a restaurant. Ice-cream parlors do not engage in any form of cooking at any stage, whereas restaurant service involves the aspect of cooking/preparing during the course of providing service. Thus, supply of ice-cream parlor stands on a different footing than restaurant service. Their activity entails supply of ice cream as goods (a manufactured item) and not as a service, even if certain ingredients of service are present.

• Accordingly, as recommended by the Council, it is clarified that where ice cream parlors sell already manufactured ice- cream and do not cook/prepare ice-cream for consumption like a restaurant, it is supply of ice cream as goods and not as a service, even if the supply has certain ingredients of service. Accordingly, it is clarified that ice cream sold by a parlor or any similar outlet would attract GST at the rate of 18%.

No extension for GSTR 9/9C for FY 18-19

"mata rani se Amrit mil gaya"

Cancellation of E-invoice is possible within 24hrs of genreation or before generation of e-way bill whereas amendment of E-invoice is not possible on IRP portal its done only through GSTN PORTAL. ONCE E-INVOICE is cancelled then that IRN no. can not used again.

it will be more challeging for registered person to keep check on acitivties on 3 different portal i.e gstn , e-way bill portal, and IRP portal till the time these are integrated.

and incase of receipient who is getting e-invoice to check wheather his vendor issue e-invoice or normal invoice if having liabilty to issue e-invoice but issue normal invoice then such invoice shall be invalid and no credit shall allowed on behalf of such invoice.

On which document E-invoincing is applicable:
-Invoice
-debit note/credit note
-export bill

Not applicable E-Invoicing :
-Payment voucher
-Refund voucher
-receipt voucher
-self invoice
-exempted supplies
-ISD supplies

E-invoicing will be applicable on all registered from 1st april 2021 however it is already applicable on registered person having turnover exceeds 500cr. from 1st november 2020 and on 1st january 2021 turnover limt reduced to 100cr.

Reason behind the E-invoicing applicablity is to curb or limit the gst fraud through auto population of invocing on GSTR 1, GSTR 3B AND ON E-WAY BILL PORTAL AND INTER LINKING The above.

Dynamic QR code provisions applicable to registered person having aggregate turnover morethan 500 cr in a financial year, issuing invoice to unregistered person shall have dynamic Quick response code(QR code).
shall comes into effective from 1st april 2021.

In case of RCM, exemption available upto Threshhold limit not applicable

Since GST is directly paid by receipient to government, no ITC claim availble to suppliers.

finally ! on durgaashtami Mata Rani( smt N.sitaraman) got prasshan by unlimited representation given by professionls., due date for GST ANNUAL return has been changed to 31.12.2020.

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