Q. 557 1. Generating e-waybill is not mandatory for a distance less than 10km within same city/state ? 2. one of my party is not clearing my balance payments and at the time of negotiation saying ” We have received the invoice and has taken the input too but didn't received the goods against them”. I Heard that if anybody says such statement it is a crime since without receiving the goods how can anyone take the tax input. Please clear me also this point as per proper GST act references.

Ans.1. As per Rule 138(1) whenever there is a movement of goods of consignment value exceeding ` 50,000: (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, the registered person who causes such movement of goods shall furnish the information relating to the said goods as specified in Part A of Form GST EWB-01 before commencement of such movement in E-way bill. Therefore, e-way bill is to be created if conditions mentioned are satisfied. 2. Yes, in terms of section 16 of the CGST Act, ITC has to be claimed after receiving of goods 

Q. 556 Banquet hall providing supply of service :- Questions- 1. Rate and HSN in case banquet provides food bill? 2. Rate and HSN in case banquet provides rent bill? 3. In case banquet provides rent bill then ITC will be allowed? 4. In case banquet was providing Rent bill @18% till 31st December 2022 and now from 1st January 2023 banquet is going for the food bill @5%, Is the banquet required to intimate the department in case it is going to opt for 5%? Or just adding the HSN to the portal will suffice ? 5. In case shifting to 5% the existing credit on the portal (Credit ledger) will have to be reversed ? 6. Any other suggestions or guidelines in such case scenario to be kept in mind on such change ?

Ans. 1. 9963 2. 9972 3. Depends on HSN 4. No requirement 5. No 

Q. 555 Whether RCM is applicable on all inward supply of taxable items from unregistered vendors without any limit ?

Ans. No, RCM is not applicable on all but subject to section-9(4) specified categories.