Q. 503 We have received a notice regarding scrutiny of returns filed under 61(1) 2017-18 ASMT 10 the return have not been filed within stipulated time period you need make a payment of late fee along with interest u/s 50 where as i filed my gst r3b march 2018 return on 16/04/2018 can you send me something in which the government had extended the returns by the putting notification from time to time can you send me that the due date and extended details of the month 2017-18 ?

Ans. As per GST notifications issued, some relief was granted by the government regarding late fee and penalty but there was no relief with respect to payment of interest. Further, in 39th GST council meeting held on 14th March 2020, recommended interest to be charged on the net cash tax liability w.e.f. 01.07.2017. Order no. 02/2018 was issued dated 31st December 2018 to provide relief in terms of claiming ITC for the FY 17-18, a proviso was inserted to sub-section 4 of section 16 to clarify the claim of ITC pertaining to FY 17-18, therefore, ITC can be claimed till march 2019. “Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019”. However, this is a very subjective matter of litigation. It is also advised to take a detailed opinion to have better clarity.

Q. 502 My query is Can GST Input be taken on the construction of building which is exclusively for the purpose of warehouse and that building will be let out and Gst will be charged on the Rental Billing. Please suggest with any Case law or with Supporting Section ?

Ans. As per section 17(5) (c) and (d ), the ITC will be blocked on the inputs used for the construction of warehouse. However, in the matter of Safari Retreats pvt. Ltd, ITC would be available for the construction of an immovable property thereby used for the purpose of rent. The above matter is a very subjective matter of litigation. You are advised to take a detailed opinion.

Q. 501 We supplied the goods on 17-12-2022 to a customer with E-way bill and E-invoice from one state to the other state under IGST as per the declared customer's GSTIN. Now the customer accepted the goods but he wanted the other GSTIN to be mentioned the E-invoice, system Tax invoice, and e-way bill instead of the earlier GSTIN. so what should be the solution to this issue. Please suggest. 

Ans. If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is to cancel the e-way bill and generate a new one with correct details.