Q. 439 Our company is a manufacturing unit and provide canteen facility by own not by third party , we are providing food to other companies employees, i want to know what documents will be raise to take money, invoice or debit note ?

Ans. In terms of taxable supply, you are required to raise a tax invoice.

Q. 438 Please send Notification / Circular for Applicability of GSTR 9 / 9C for the year 2017-18 to 2021-22 in terms of aggregate turnover ?

Ans.  10/2022-Central Tax- Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

31/2021-Central Tax- Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

16/2020–Central Tax, amendment in rule 89, aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C.

56/2019 – Central Tax -Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement].

47/2019 –Central Tax Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Q. 437 Client is a registered entity engaged in work of construction, now in the month of november he received a sum of ₹ 2,80,000 from a Govt department for construction of roadside wall on highway , now since the department has already deducted a GST TDS of 2% and the rest needs to be paid from our end, and the gstin of this department as reflected in tds colum n is 01AMRP10974F1DW . therefore, my question is in which column of gstr 1 this invoice shall go, whether in B2C or B2B ?

Ans. In the above case, you can include the taxable outward supplies made to registered persons in Table 4 of GSTR-1 as B2B supply.