Q. 596 Remittance against Export of Goods has not received even after 18 months . What shall be the consequences ?

Ans. GST refund may not be available.

Q. 595 I run a hotel & restaurant in Goa I had a guest for ACCCOMADATION & FOOD Suuply, who has unit in SEZ in Haryana How should I bill them Should I raise IGST Bill? What is the POS Goa or haryana for SEZ portal does not acccept POS Goa. If I make POS Haryana it becomes an IGST supply . But my Hotel is located in GOA ?

Ans. IGST to be charged.

Q. 594 While Filing GSTR 1 in case of export of goods without payment of tax , where the export transactions is to be reported i.e whether the transactions is shown in 0 % rate column or in respective tax rate column 12% or 18% ?

Ans. It is to be shown in table 6 of GSTR-1.