Solved Queries
Ques: We had asked earlier “One of our client registered in Delhi is procuring material from Uttar Pradesh and sending goods directly to customer in Haryana. For this transaction E-Way bill is prepared by our client by selecting option “Bill from Dispatch from” on E-way bill portal. During movement GST team has stopped in U.P. and asked to show PPOB of our client in U.P. The asked either to take registration in U.P. or take material to Delhi and then transport to Haryana from there. They have confiscated the goods. Whether our client is doing in right way? if yes then what is the back up provision to argue with department.”
Ans: There is no requirement to take registration in UP unless you are operating a business from there.
Ans: You may refer CBIC press release dated 23rd April, 2018. It addresses Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017
Ques: A tax payer is into the business of trading teak wood and hardware items. He is transporting goods on his own truck from one state to another state. At present he is not charging GST on transport charges in the invoice. He simply mentions loading charges without gst. whereas for the hardware items he is charging correctly as per hsn. is this method of not charging gst on transport charges is correct ? if wrong what is the sac code and rate for transport charges ?
Ans:Yes no one can question on the same assuming the gst rate on furniture is more than the gst rate on freight charges. So even if it’s included in value of furniture govt is gaining.
Ques: I have applied on 28th Mar 2025 GST Refund from 1st April 2022 to 31st Mar 2023. GST Officer can denied for GST refund due to time barred. The assesses is the service exporter. Please confirm,
We can export services with payment of tax. Can be claimed of refund.
Ans: Refund can be filed with 2 years from the date of receipt of payment or issues of invoice, whichever is earlier. Prime facie, majority of the refund period seems to be time barred. Before taking any final decision on refund application, it is advisable to seek professional advice.
