Q. 436 Suppose In a local market, there are 200 shops. They all have not registered/taken GST. It may be possible that out of 200 there are 60 to 70 shops have crossed the threshold limit. 1. Is there any provision in GST for conducting survey in any market for GST registration ? 2. How those 60 to 70 shops are compelled to get registration by the department ?

Ans. Under GST law, provisions of section 67 and section 130 will become applicable in the above case. Under section 67, the taxable person will be identified under “inspection” by the tax authorities. Under section 130, goods will be confiscated if he supplies any goods liable to tax under this Act without having applied for registration. As per sub-section 8 of section 25 of the CGST Act, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. 

Q. 435 How to do E invoice amendment after 24 hours ?

Ans. It can be done through the GST portal.

Q. 434 I want list of HSN and SAC codes with rate and description just to compare my client data with rates to confirm whether rates are in accordance with HSN as specified ?

Ans. You may visit the following link: https://taxo.online/hsn-sac-rate-finder/