Ques: Whereas on the basis of information which has come to my notice, it appears that your registration is liable to
be cancelled for the following reasons:
1. Rule 21(g)-person violates the provision of rule 86B
2. Others

Remarks:
Taxpayer is discharging liability in cash only 0.00% as per the GST Portal. Moreover, the taxpayer bank account has not validated as per rule 10A. Also, The taxpayer’s account is not Aadhar authenticated.You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

Ans: So in case 1% provision is not applicable one need to present the facts along with documentary evidences to get the relief. It’s facts based issue and one should get relief

Ques: Accommodation/conferencing service provide to SEZ unit by a Pvt. Ltd. company registered in GST Uttar Pradesh. Please tell us taxability provisions in this case:-
1. IGST or CGST & SGST will be charged ?
2. Nit rate of IGST will be charged?
3. If GST not to be charged what are the provisions and procedure require

Ans: This transaction will attract IGST. You may supply these services without payment of tax under LUT, subject to condition mentioned in Section 16 of the IGST Act, 2017.

Ques: Tax officer issued DRC01A U/S 74 I ientered taxable amount in intigrated tax column in 3B ITC in the month of april 2018 wrongly but same taxable amount enterd in 3B outword intigrated tax column in the month of june 2018 so this is fact. Now how can i face this notice leagally plz inform me kindly.

Ans: In case you have not claimed any ITC or wrongly claimed ITC but reversed after two months then one has to prepare a reco and shared with department. Since it’s a fact based issue one has to rely upon facts ans argue