Q773. I am reaching out to you for guidance and expertise on a matter related to GST registration.In April 2023, one of my client’s GST registration was cancelled due to non-filing of GST returns. Unfortunately, I missed the 90-day window for filing a revocation request, and as a result, the portal does not allow me to submit a revocation request anymore.

I am seeking your expertise to inquire if there are any alternative methods or legal provisions that might enable me to reactivate my GSTIN without filing appeal.

Ans: You need to file writ before High Court stating the reason for such delay

Q772. Mr. X is a Stand comedian, he is selling tickets for his show, What is the GST rate on tickets? The following rates have been prescribed for entertainment services such as recreational, cultural and sporting services as given under Notification No. 11/2017-Central Tax(Rate), dated June 28, 2017 and Notification No. 12/2017-Central Tax(Rate), dated June 28, 2017:-

Services by way of right to admission to—

(a) circus, dance, or theatrical performance including drama or ballet;

(b) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event;

Ans:  18%

Q771. I am in export of services. Some of my payments are received in an associate’s bank account. I delayed taking LUT, so I am planning to pay GST and claim refund. The FIRC will be received in the associate’s account (and FIRC will show that associate as the beneficiary). When I file application for refund, how should I make sure to get GST refund for the portion of money which is received in associate’s bank account and FIRC is in his name? Can I add his bank account to my GST portal and seek validation? The associate is an unregistered GST (they have no operations).

Ans: payment to associate will not be recognised for export incentive. Refund will be Rejected by department in that scenario.