Q. 530 For a Supplier having turnover less than 5 crore , where both B2B & B2C supply is made , can we mention HSN code for B2B only and ignore to mention HSN code for B2C in GSTR 1 , as per NN 78/2020 -CT ?

Ans. Yes, it is optional.

Q. 529 Request to clarify that some invoices are not with EWAY BILL COPIES AND SOME CASES EWAY BILLS NOT RAISED BY SUPPLIER WHETHER ITC CAN BE AVAILED FOR THESE INVOICES.

Ans. Yes, you can but you are required to ask the supplier for E-way bill copies.

Q. 528 The department has cancelled GSTIN on 30.09.2022 for non-filing of returns and issued REG-19. But now, we have filed the returns. So, whether the GSTIN would be restored automatically or we have to approach the jurisdictional officer for the same?

Ans. You are required to inform the proper officer.