Q. Dear Sir,
Kindly send the GST HSN and rate for 1)Solar Roof top module 2) Solar Water Heater 3) Solar Lighting
Ans.
Solar Roof top module-8541,Solar Water Heater-8419, Solar Lighting, Solar Lamp-84, 85 or 94
Q. Please let us know if there is any time limit to re-claim the ITC reversed earlier in table 4B(2) of GSTR-3B whether it includes the ITC reversed under Rule 37 or otherwise ?
Ans.
Time limit is 30th November of next FY. For Rule 37, there is no time limit.
Q. I am purchaser of Lead and hsn code is 78011000. just tell do i need to take registration to file gstr7?
Ans.
As per section 51(1)(d) of the CGST Act, any registered person receiving supplies of metal scrap falling under schedule 72-81, from other registered persons, than the provisions are applicable. Now in this case if you are pruchasing lead scrap falling under 78011000, you are liable to comply with provisions of section 51.
Q. Can we take input of rcm paid on rent a cab service
Ans.
ITC is available only for transport of passenger service. ITC not available for rent-a-cab or renting of motor vehicle service.
Q. Our GST no. was cancelled in Sep. 2021 due to non filing of returns of six consecutive months. The GST number was resumed in Dec. 2021. After that, when we filed the pending returns (GSTR-3B) of 3 months (Sep. - Nov.), we claimed input as per bills received by Company. But, The Company could not upload our all bills on portal as our GST number was cancelled. Now, we have received a notice regarding discrepancies in Input between GSTR-3B & GSTR-2A. What arguments can we give in response to this notice ? Is there any possible way to avoid this ?
Ans.
Sir the matter needs to be litigated at higher authorities. As per our opinion the ITC can be claimed as the supplier must have uploaded the invoices as B2C and later on same could be amended from B2C to B2B.
Q. Whether e-way bill required if i send material worth 40000 to a job worker placed about 40 kms from my factory
Ans.
as per 3rd proviso of rule 138, e-way bill is required to be generated irrespective of value of consignment and distance.
Q. Can we claim ITC 50% on car & motor vehicle used for Business purposes?
If any challenge in future if we claim ITC @ 50%
Ans.
ITC only available if it is 13 seater or more or covered in other exceptions of Section 17(5).
