Few clarifications issued by government on twitter:
1. There is no change in format of GSTIN and therefore provisional and final GSTIN would be same.
2. Input credit of Swachh Bharat Cess cannot be carried forward.
3. Input credit of Krishi Kalyan Cess cannot be carried forward.
4. Provisions of zero rated supplies are not applicable to EOU.
5. Supplies to Jammu and Kashmir will be treated as inter-state supply and shall be liable to IGST.
6. GST shall be applicable on sale of second hand goods.
7. New registration under GST will start shortly before the apponinted date i.e. 1st July 2017
8. e-Commerce operator (Snapdeal, Flipkart etc.) not required to register in seller’s state.
9. There is no provision for area based exemptions under GST
10. Textiles GST rate, including that for readymade garments, yet to be considered and recommended by the GST Council.