Question 1

What is the reverse charge mechanism under GST?

Accepted Answer

Invoice-level details of supplies to registered persons (B2B), including those having a UIN (CGST Rules 2017, rule 59; FORM GSTR-1); Invoice-level details of inter-State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (CGST Rules 2017, rule 59; FORM GSTR-1); Details of credit / debit notes issued against invoices (CGST Rules 2017, rule 59; FORM GSTR-1); Details of export of goods and services including deemed exports (SEZ) (CGST Rules 2017, rule 59; FORM GSTR-1); Summarised State-level details of supplies to unregistered persons (consumers) (CGST Rules 2017, rule 59; FORM GSTR-1); Details of advances received in relation to future supply and their adjustment (CGST Rules 2017, rule 59; FORM GSTR-1); HSN / SAC-wise summary of outward supplies (CGST Rules 2017, rule 59; FORM GSTR-1 table 12); For GSTR-3B: the filed GSTR-1/1A (auto-drafts outward-supply tables 3.1 and 3.2) and the system-generated GSTR-2B (auto-populates reverse-charge inward supplies and ITC tables 4(A) and 4(B)); eligible and ineligible ITC declared in table 4; cash-ledger balance or challan for liabilities that 'must be paid in cash only' (CGST Rules 2017, rule 61; FORM GSTR-3B); Active DSC, or access to the registered mobile / e-mail for EVC, of the authorised signatory (GST portal pre-conditions for GSTR-1 and GSTR-3B)

Question 2

Indirect tax — state specifics — Manipur

Accepted Answer

Manipur is one of the ten jurisdictions where the GST registration threshold is Rs 20 lakh of aggregate annual PAN-based turnover rather than the Rs 40 lakh that applies elsewhere. Registration itself carries no fee. Threshold: Rs 20,00,000 aggregate annual PAN-based turnover for a place of business in Manipur. Registration is mandatory REGARDLESS of turnover for inter-state suppliers, suppliers through an e-commerce portal, agents for a registered principal, persons liable to pay reverse charge, non-resident taxable persons, casual taxable persons and input service distributors. A person not liable under section 22 or 24 may register voluntarily. Fee basis: GST registration carries no fee; the operative state-specific figure is the registration threshold Slabs: General GST registration threshold, aggregate annual PAN-based turnover (jurisdictions other than the listed ten) — INR 4000000; Registration threshold where the place of business is in Manipur — INR 2000000 Statute: Manipur Goods and Services Tax Act, 2017 UPGRADED FROM INDICATIVE. The earlier record established the correct host (manipurtaxes.gov.in, not the manipurtaxes.mn.gov.in recruitment sub-site) and that it carries GST Acts, amendments, notifications and rules, but recorded no figure. THE THRESHOLD FIGURE comes from the Government of Tripura Department of Taxes and Excise GST Registration FAQ on taxes.tripura.gov.in, which names all ten jurisdictions on the Rs 20 lakh threshold. It is a government source and the statement is about Manipur by name, so it is recorded as verified - but note it was read on ANOTHER states server, not on Manipur own, which is why the source is labelled as such rather than pretended to be local. ONE LIMIT ON SCOPE: the FAQ states the aggregate turnover threshold and does not address the separate, lower threshold that applies to suppliers of SERVICES in special category states; nothing about that is recorded and it must not be inferred from this document.

Question 3

Indirect tax — state specifics — Mizoram

Accepted Answer

Mizoram is one of the ten jurisdictions where the GST registration threshold is Rs 20 lakh of aggregate annual PAN-based turnover rather than the Rs 40 lakh that applies elsewhere. Registration itself carries no fee. Threshold: Rs 20,00,000 aggregate annual PAN-based turnover for a place of business in Mizoram. Registration is mandatory REGARDLESS of turnover for inter-state suppliers, suppliers through an e-commerce portal, agents for a registered principal, persons liable to pay reverse charge, non-resident taxable persons, casual taxable persons and input service distributors. A person not liable under section 22 or 24 may register voluntarily. Fee basis: GST registration carries no fee; the operative state-specific figure is the registration threshold Slabs: General GST registration threshold, aggregate annual PAN-based turnover (jurisdictions other than the listed ten) — INR 4000000; Registration threshold where the place of business is in Mizoram — INR 2000000 Statute: Mizoram Goods and Services Tax Act, 2017 (published with amendment Acts through 2025 on the department downloads page) UPGRADED FROM INDICATIVE. The earlier record enumerated the zotax.nic.in downloads page in full and found no Mizoram-specific registration fee - which was right, because there is no fee - but it stopped short of the threshold, which is where Mizoram genuinely differs. THE THRESHOLD FIGURE comes from the Government of Tripura Department of Taxes and Excise GST Registration FAQ on taxes.tripura.gov.in, which names all ten jurisdictions on the Rs 20 lakh threshold. It is a government source and the statement is about Mizoram by name, so it is recorded as verified - but note it was read on ANOTHER states server, not on Mizoram own, which is why the source is labelled as such rather than pretended to be local. ONE LIMIT ON SCOPE: the FAQ states the aggregate turnover threshold and does not address the separate, lower threshold that applies to suppliers of SERVICES in special category states; nothing about that is recorded and it must not be inferred from this document.

What is the reverse charge mechanism under GST?

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

Indirect tax — state specifics — Manipur

Indirect tax — state specifics — Mizoram

Indirect tax — state specifics — Tripura

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