Q. 463 DUE TO NOT FULFIL ONE CONDITION GST NO.OF SUPPLIER NOT MENTION IN EXPOERTER SHIPPING BILL BY EXPORTER OF NOTIFICATION NO. 41DATED 23/10/2017,.SO,OFFICER IMPOSE TAX ,PENALTY & INTEREST U/S 74 THAT EXEMPTION PART .PLEASE SHARE WHAT I SHOULD DO & CASE LAWS FOR RELIF THAT .THANKS

Ans. If you have received any notice with respect to the above transaction then you can reply to the same, submitting that it is a procedural lapse and judgements available on the issue can be referred. In case you need some more help from our side, elaborate the transaction in detail.

Q. 462 As i understand that for purchase of goods and services from unregistered persons does not attract RCM please share the notification. 

Ans.Reverse charge mechanism is mentioned under section 9(3) and section 9(4) of the CGST Act.

Section 9(4) specifically dealt with the levy of RCM on supply of specified goods or services received only from unregistered suppliers.

The following notification no. are 07/2019- CTR dated 29 march 2019 and 24/2019- CTR.

Q. 461 GST registration relating to technical services ?

Ans. You can follow the below link

https://taxo.online/analytical-review/ar-section-25/