Q. 590 Fact: Company A is into sale of accessories and has certain sales return from customers. Courier charges are paid by company on such sales return to courier company. Company avails ITC on said expense. Query: Whether ITC availment is correct: 1) if such expense is deducted from payments and GST is paid on such deductions by the Company; 2) if no amount is deducted from the Customer Payment for such sales return ?

Ans. Yes, ITC is allowed assuming conditions given under section 16 are satisfied

Q. 589 A residential welfare association (RWA) received late payment charges on common area maintenance (CAM) , on such charges GST Levy or not and under where its shown under GST Laws ?

Ans. Yes, interest will form part of main supply.

Q. 588 I Work Mgnarega but payment has been received but it is not showing on our GST portal yet GST officer is giving notice we have to reply to this when we have filed a return every month ?

Ans.Yes, you are required to respond to the notices received by you from the GST Authorities.