Q. 626 During 2021-22, GSTR-1 was filed by a company which had exported goods by paying GST. Wrong date of shipping bill was mentioned. Later this GSTR-1 was amended but again the wrong date got mentioned. Now GSTR-1 cannot be revised on the site. Query is how can the company now receive the refund of IGST paid on this export. Please suggest so that refund is received ?

Ans. You can raise grievances or approach customs for manual refund. 

Q. 625 One person living in bangalore gives his property to rental in the same place where he resides bangalore. He raises invoice to the head office of the tenent located in hyderabad. He charges CGST and SGST because it is an intrastate supply in bangalore, but bill is created to hyderabad with other state GST no. Is this right under which rule and notification or section. Please mention the Rule No. or Notification No. or Section No.

Ans. As the place of supply being Bangalore, CGST and SGST is to be used

Q. 624 Sir we are doing an new Project of Installing an Machinery, The Project will be Completed by July 2024, project cost is around 30 Crores Excluding Building. Meanwhile we are Receiving invoices from Various Consultants, are we liable to Take the GST Credit on the Invoices Received if it is reflecting in GSTR2A. We are actually capitalizing the Consultants Invoices Received till the Machiery is Capitalized.

Ans. You are required to take a detailed opinion of the same in case the amount involved is huge.