Ques: GST officer has demanded GSTR1 late fees also for approving revocation. We have filed GSTR3B and paid taxes and interest. rule 23 mentions to pay late fee also. however, any case laws for revocation without paying GSTR1 late fees that you can share?

Ans: There is a judgement on TAXO.Online that both things are separate. demand for late fee can parallel can be demanded by department and revocation of cancellation should not be a hindrance for that. use that judgement, may help you

Ques:Respected sir, one of restaurant provides service of events like birthday party, anniversary function, marriage function etc.
they have taken a premises on rent, and use it for events there is no room at restaurant,
further they sold it to customers on event basis and charge per plate or per head from customers.

my query is this it is taxable@18% (Banquet service 9963
or
5% (outdoor catering service without itc)

kindly help to resolve the confusion

Ans: It will be banquet services and taxable at the rate of 18% and can also claim ITC on rent paid

Ques: A PERSOM IS AN INDIVIDUAL. HE EARNS FROM INCOME FROM RENT.
HE LIVES IN OWN PREMISES , SAY “A” THIS PREMISES IS SHOWN AS REGISTERED PLACE OF SUPPLY.
HE EARNS INCOME FROM RENT FROM THREE PREMISES, SAY B,C,D.
HE HAS NOT SHOWN THIS PREMISES AS ADDITIONAL PLACE OF SUPPLY. SHOULD HE SHOW ALL THESE PREMISES AS ADDITIONAL PLACE OF SUPPLY ?
IN HIS GST CERTIFICATE ?

Ans: There is no need to add additional place of business in case of renting services. Additional places are places from where you are doing some business whereas in renting that is not the case. In case there is some ITC coming to those addresses then you should get added them into your registration