Q. The dealer is already registered at Maharashtra and liable to generate E-invoice. The dealer has obtained registration under Casual Taxable person (CTP) at Delhi. In case of CTP, is the dealer is mandatory to issue E-invoice ? If no then reason. Any notification or circular. Please assist.
Ans.
If you are liable for E-invoicing, then the CTP would be required to issue an E-invoice as there is no specific exemption to CTPs.
Q. Is it necessary to give proof of delivery for invoking circular 183. The appellant has already provided copy of invoice, ledger and bank statement
Ans.
It is not necessary to give proof of delivery to satisfy requirement of Circular 183 but it is required to be given to satisfy general requirement of Section 16(2) of CGST Act for ITC availment..
Q. Sir i Have one query regarding applicable GST tax rate on air conditioned restaurant services provided by hotel having declared tariff less than Rs.7500.Hotel is also operating bar which is separate from restaurant area.
Also provide us supporting document for gst tax rate.
Ans.
Exempted sale. Refer Notification No. 02/17-CTR
Q. In the books the bill is shown in IGST whereas in GST 2b the bill is in CGST and SGST then how will we show it under ITC in GST r9? Actually supply is interstate.
Ans.
Show in IGST head in GSTR 9. In case of dept audit, actual invoice can be shown as proof.
Q. We have availed ITC on construction for our warehouse given on rent business after safari retreats judgement, is it allowed ?
2nd question is itc on cement in the above case allowed
Ans.
After recommendation of 55th council meeting, safari retreats judgement is overturned. Hence, no ITC allowed.
Q. Restaurant registered under composition dealer, GST RCM on rent rent is applicable or not? What is rate to pay GST RCM?
Ans.
After recommendation of 55th council meeting, RCM on rent on commercial property not applicable to composition dealer.
Q. Is gst itc available on construction of building to provide taxable supplies
Ans.
As you have not mentioned which taxable supplies. According to our view ITC on construction of building can be availed Subject to section 17(5) read with the judgement passed by the Apex court in case of safari retreat [2024 TAXONATION 2537 (SUPREME COURT).
