Q. 605 TURNOVER FOR EINVOICING LIMIT 10 CR FOR EG : TURNOVER WITH GST 11 CR OR TURNOVER WITHOUT GST 9.5CR WHAT SHOULD BE CONSIDERED FOR EINVOICING LIMIT ?

Ans. E- invoicing to be issued whose aggregate turnover exceeds Rs. 10 cr in a financial year 

Q. 604 Firstly , the Client has received a call from the department to get the survey of the party using the GST to be done. After reaching the business place they checked and found the data in the app of department , that the person has done sales of more than 26 lakhs and no update in respect to the sales over the GST has been shown. They left the business place un-surveyed and after some time they suspended the GST number . And asked for the details from the client and present the case in front of state Asst.commissioner . We approached the department and shared the details of the sale and purchase with all the eway bill data and verified the details in front of the Asst. commissioner for the review . They verbally mentioned that the data which we are sharing is truly correct and the data shown over the Department app / website is not correct . But still the nos was not enabled by the department. Now again we have received a such notice in respect to the intimation in form GST DRC-01 A for the tax assessment and demand received from department of Rs, 75000 with intesrest and penalty . I would like to ask how we can repesent the case in front of the officer to remove the notice . if possible we can restore the GST number?

Ans. You can take guidance from the case laws and make your case stronger.

Q. 603 Company has filed GST3B for month of April 2018 to September 2018 on dt 6/12/2019 and claimed ITC in GSTR3B Department has issued letter for reversal of the ITC availed due to late filling of GSTR3B Is the Department action is justified ?

Ans. If the ITC is not claimed within the time limit, then you are required to reverse the ITC.