Q. 614 My client is developer. He entered in agreement with land owner for development of land. After development they will sale plots of land.Developer has received temporary possession of land and selling rights. As per agreement both person will sign in sales agreement of plot. Liability of sales is on developer. As per agreement landowner will receive fixed amount as value of land. Developer will also received fixed amount for development charges. purchaser will issue both cheque sepretly. Is there any liability of any person arise for GST? They will sale plot after complition of development work. No advance from any purchaser . If they do not mention any amount sepretly for development work and single cheque received on the name of land owner or developer will it effect to GST liability?

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. 613 My client GSTN was suspended by the department on the basis of difference in data . As a general practice to follow we have to file GSTR-10 after the cancellation . But we were unable to do so. Now department has again sent us the notice to file the GSTr-10 and Lapse the ITC which is being avaible in the electronic credit ledger. What will be the process which we have to follow. The credit available (ITC) is from the plant and machinery.

Ans. Input tax credit to be claimed in GSTR-3B and cannot be claimed in GSTR-10. 

Q. 612 Please advice on the following . My client is a contractor for site construction or repair and maintenance . Currently he is situated in the Uttrakhand to carry out the business. But now he got the contract for the site development in Karnataka state. He wants to ship the material like tools for site development to be shipped to karnataka . How we can make the e-way bill for the same . Or what will be the tax liability on him . or how we can process ?

Ans. If material is consumed then to be issued with invoice, and in case material is back then use delivery challan.