Q. 485 In case of a deficient application, even after furnishing the clarifications, the said authority does not approve till the last day of the deemed to be approved and rejects the application then what is the status of the transactions that took place from the said temporary transporter’s address ?

Ans. In the above case, the transaction will be deemed to be invalid.

Q. 484 We are a registered dealer under West Bengal GST. We have one principle and one additional place of business registered under GST. Now we would like to hire a godown (Transporter godown) for one month to keep the stock as the existing godown is not have enough space which is not registered under existing GST registration. So do we need to enroll the transportation godown as an additional place of business in the existing GST registration and if required to register then how long we should wait for the authority approval and after 10-15 days the authority reject then what is the action taken by us during those 10-15 days ?

Ans. Yes, you are required to register the temporary warehouse as an additional place of business. Usually, it takes seven working days for approval of the same. In case of deficient application, you can furnish clarifications. The process will not take more than 15-30 days. 

Q. 483 Whether HSN Code is mandatory for NON GST item like petorl, Disel and for exempted, nil rated item in Annual Retun ?

Ans. You are required to mention the above details in table 17 of Annual Return.