GST: Can a challan generated online be modified by a registered taxpayer?

Under the pre-goods and services tax (GST) regime, exporters were allowed to obtain duty-paid inputs and export the goods on payment of duty (after utilising the input tax credit). Thereafter, an exporter has an option to claim refund of duty paid on export. Does an exporter have the option to claim refund of duty paid under the GST regime? 

GST law prescribes an option to the registered taxable person to either export goods without payment of integrated tax under bond or letter of undertaking and claim refund of accumulated input tax credit, or export on payment of integrated tax and claim refund of integrated tax so paid. 

Recently, the government has prescribed a detailed procedure for filing of refund claim, wherein  exporters are advised to file GSTR 3B and Table 6A of GSTR-1 for processing of refund of integrated taxes paid and for refund of unutilised input tax credit. 

Is it necessary for a person seeking an advance ruling to be registered under GST law? 

According to GST law, any person registered under it or wanting to obtain registration can be an applicant for obtaining an advance ruling. Accordingly, it is not necessary for an applicant to be registered under GST law for this. 

Can a challan generated online be modified by a registered taxpayer under the GST regime? 

A registered taxable person is required to log into the GSTN portal for generation of challan, wherein payment particulars have to be filled in by the tax payer or his authorised person. The portal has an option of saving the particulars of the challan which can be updated subsequently. However, the portal does not allow one to make any changes once the challan is generated by the taxpayer or his authorised person. If a taxpayer has incorrectly generated a challan, he has an option to generate a new one for payment of taxes. 

Amit Bhagat
In respect of services received by an input service distributor under the pre-GST regime, can input tax credit relating to it be distributed in the GST regime? 

According to the transitional provisions under GST law, input tax credit on account of any services received under the pre-GST regime by an Input Service Distributor is eligible for distribution as input tax credit under the GST regime, irrespective of whether the invoices relating to these are received in pre or post GST regime. 

I supply free samples to consumers. Will GST be levied on these? 

GST is applicable only on supply of goods/services made for a consideration. Any supply to unrelated parties without charging any consideration will not attract GST. Accordingly, samples provided by you to unrelated parties, without charging any consideration, will not attract GST. However, reversal of the input tax credit of goods/services used for manufacture of goods supplied as samples shall be required. 

A company has different business verticals in one state. Will it have to obtain separate registrations for each of the business verticals or will obtaining a single one suffice?  

According to GST law, the taxpayer seeking registration shall be granted a single registration in a state or Union Territory (UT) from where the taxpayer is undertaking the supply of goods/services. However, GST law provides an option to a taxpayer having multiple business verticals in a state or UT to obtain separate registrations for each vertical. 

The writer is tax partner, PwC India. Aditya Khanna, associate director, PwC contributed to this column. The views expressed are experts’ own. Send your queries to