Solved Queries
Ques: we are registered in UP. A customer from Gujarat comes to our shop and purchases a mobile from us. Do we have to mention IGST on the invoice or CGST and SGST?
Ans: In instant case, because state of recipient is available on record, IGST is leviable.
Ques: WHAT IS LAST DATE OR TIME LIMITATION OF ISSUING NOTICE UNDER SECTION 74 FOR THE ASSESSMENT YEAR 2017-18, 2018-19, 2019-20, 2020-21 AND SO ON
WHAT IS LAST DATE OR TIME LIMITATION OF ISSUING SUMMONS UNDER SECTION 70 FOR THE ASSESSMENT YEAR 2017-18, 2018-19, 2019-20, 2020-21 AND SO ON
WHAT ARE OPTION IF ISSUED AFTER THAT LIMITATION
WHAT WE HAVE TO DO
DETAILS OF TIME LIMITATION FOR ISSUING NOTICE AND SUMMONS UNDER SECTION 70, 73, 74, 122 ABD OTHER
Ans: As per Section 74 of CGST Act, Order has to be passed on or before 5 years from the date of filing of the annual return for the concerned period. For issuance of SCN, time limit prescribed is on or before 6 months from the last date to pass the Order. Accordingly, you may compute the last date for FY 2017-18, 2018-19, 2019-20, 2020-21 & so on after checking the due dates for filing annual return for these periods.
Further, there is no time limitation for issuance of Summons but the summon proceedings need to be completed for issuance of SCN as per above table.
If SCN is issued or Order is passed after such due date, you can challenge the same by way of taking a ground that it is time barred and does not survive. It can be challenged either before Adjudicating/1st Appellate Authority or directly before HC by way of writ petition under Article 226
Ques: 1. I am a registered person under GSTN for supply of construction services to unregistered as well as registered person. Supply of services such as construction services of residential premises (single or multi-storey ), commercial purpose building wherein land or plot is registered in the name of recipient of the services.
Please also quote section or ruling under GST
Ans: In case you are a contractor then GST will be 18% wherein you can claim credit of material purchased for rendering that services.
