Q. 617 Please forward format of letter for reply to GST department for Suspend / Cancellation / Cancelled suo-moto GSTIN of supplier of goods/services for the F.Y 2018-19, Suspension of GSTIN in F.Y 2020-21 of supplier and No Liability of ours for retrospective by the GST authorities with judgment ?

Ans. You can refer Form GST REG- 18 Please find attached link: https://taxo.online/rules-and-forms/

Q. 616 My client is developer. He entered in joint agreement with landowner to construct bunglowes and sale them to purchaser. All construction expenses will be made by developer. Land owner transfers poseesions of land to developer for construction work. Land owner will receive fixed amount as value of land and developer will receive amount for construction from customer at the time of sale. Both will sign sale deed jointly. Both will receive money when purchaser will pay him. Developer will not pay any amount to land owner. Land owner will also not pay to purchaser for his construction work. Purchaser will issue seperate cheque to both parties. Is any liability of GST arise for any of seller when sale accures before complition ? If any liablity of GST arise what will be the rate of GST for developer and land owner? Is criteria of 80% purchase from registered person will be applicable for developer?

Ans. We are required to do a deep analysis of this. As the wrong response may create tax liability, it is recommended to take professional advice. 

Q. 615 I have 12 crs supply and i am doing e invoicing however due to my staff error 2 bills of may 2022 were missed out 1 can i do the e invoicing of these bills in feb 23 and if so in which tax period will it reflect for me and for the recepeint in his 3B ?

Ans. You can proceed, as of now there is no bar for backdate bills but otherwise it will be invalid.