Ques: 910: The Taxpayer for the FY 2017-18, 2018-19 and 2019-20 has correctly declared credit notes in GSTR 1, however at the time of filing GSTR 3B the same was added to input tax credit instead of reducing the same from output tax liability. The department has issued a show cause notice to reverse the same. What should be our reply?

Ans: We should prepare a good reco supported by gstr 9 if filed. 

Ques:909: I want to know the HSN Code/SAC Code to be used in case of Composite Supply.

I.e. A supplier is selling goods and charing delivery charges for Transportation. As per the Provisions of Composite Supply GST Rate on Delivery Charges will be the same as of Principal Supply i.e. Goods.

Now, just want to confirm that what will be HSN Code/SAC Code to be used in invoice for Delivery Charges (Transportation) which are being charged in same invoice along with Price for Goods.

Ans: Since the delivery charges becoming part of main supply, the same should be shown as bundled rather than specifying the delivery charges separately 

Ques: 908: Whether ITC is available to company on the maintenance charges paid for rent of residential property used by directors of company.

Ans: Yes that can be claimed