Ques: Registration is liable to be cancelled for the following reasons:

1. Rule 21 (a) – Person does not conduct any business from declared place of business/place of business not found

2. Rule 21 (d) -person violates the provision of rule 10A (Bank details)

Remarks:
Rule 21(a) & Rule21(d)

Ans: Since the department observations are there, one has to give evidence that how the business was carried on and why no one was found there

Ques: MY CLIENT IS PROVIDING SHIPPING AND LOGISTICS SERVICES. AND IMPORT AN SHIPMENT ON BEHALF OF HIS CLIENT WHETHER REVERSE CHARGE GST PAID ON THE AIR FRIEGHT OR NOT.

Ans: Services by way of “transportation of goods by an Aircraft from a place outside India up to the customs station of clearance in India” are Exempt services as per entry no. 20 of Notification No. 9/2017-IT (rate).Thus, company is not required to pay GST under RCM

Ques: We’ve received a demand order for interest and penalty under Section 73 of the CGST/PGST Act for FY 2020-21. The tax liability was initially pointed out in a DRC-01A, and while the tax due was paid (But not within 30 days), interest and penalty weren’t. The department is insisting on these despite our submissions. If there are any insights on potential solutions to avoid or reduce the interest and penalty in this situation? Specifically, are there any grounds for waiver or any procedural arguments we could explore?

Ans: Though the issue is not mentioned in the notice and unless we are not aware we are unable to guide you in issue. Pls share the issue. Pls remember unless the issue is not decided in your favour interest and penalty can not be saved. So better argue in issue