Q. 593 We have received a notice under section 70 of the Cgst act 2017 regarding utilization of input tax credit for discharging the tax assessment year 2017-18 where as our total turnover 2017-18 total 18 lakh i am the dealer of modular kitchen , or accessories as per customer required we have installed the complete setup, is the department giving the notice correctly please suggest ?

Ans.You are required to give evidence and respond to the notice.

Q. 592 Is it mandatory to apply for LUT before 31st March or it can be applied anytime before Export ? 

Ans.You can also apply LUT before the supply of exports. 

Q. 591 Company A is participating in an exhibition in Tamil Nadu and they will be taking a few merchandise from their Delhi warehouse to Tamil Nadu. There will be a Kiosk set up by the company, where the merchandise will be available to audience for trial and promotion the same on Social Media. The Mechandise shall return to Delhi warehouse after the event. No sale would happen at the exhibition. Our Query: 1) We want to understand whether there is any need to take registration as casual taxpayer under GST to carry out this activity in Tamil Nadu? 2) And how the goods can be removed from Delhi to Tamil Nadu to Delhi under the said transaction according to GST Provisions?

Ans. In order to abide by law, you can take casual taxable person registration. Goods to be moved by following e-way bill rules.