Q. 418 A real estate developer has commission receipts of Rs. 17 lakh and receipts from sale of plots Rs. 2.42 Crores during FY 2021-22. Does he need to file GSTR-9? Moreover, during that year he has availed ITC of Rs. 2 lakh so whether he needs to reverse the ITC related to sale of plots as per Rule 42 and 43 ?

Ans. For FY 21-22, GSTR-9 is applicable if the aggregate turnover exceeds INR 2 crores in the financial year. In the above case, GSTR-9 will be applicable as aggregate turnover INR 2.42.cr + 17 lakhs exceeds 2cr during the year. Yes, where ITC is attributed to non- commercial use or exempt supplies or personal use, then ITC is required to be reversed under rule 42 or rule 43 of the CGST rules. Rule 42 deals with reversal of ITC with respect to inputs or input services. Rule 43 deals with reversal of ITC on capital goods.

Q. 417 sir i want to send a machine to client. which wight 100kg the once which will not come in one transports has to be sent parts and those machine parts have to be sent to the client from where they are bought meant to says i have to send the machine in pieces from where i have bought it and from there i have to send it my client what makes me in her case. and the parts of machine in different different days dispatch the machine will not go once what is the way to send the machine tax invoice ya delivery challan ?

Ans. Where the goods are being transported in a semi knocked down or completely knocked down condition or being bulk cargo or being transported through multimodal means of transport, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under. (a) Supplier shall issue the complete invoice before dispatch of the first consignment; (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) Original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.

Q. 416 Whether RCM is applicable on security services provided to partnership firm? as per Notification no.29/2018 security services provided to any registered person, registered person is liable to pay under RCM. Notification also says body corporate, is it applicable only private limited company(recipient) or any other registered entity ( partnership firm, llp, proprietorship) Request you to clarify ?

Ans. Security services (services provided by way of supply of security personnel) provided to a registered person, registered person located in the taxable territory would be covered under reverse charge mechanism. In the above case, partnership firms are liable to pay tax through a reverse charge mechanism.