Q. 613 My client GSTN was suspended by the department on the basis of difference in data . As a general practice to follow we have to file GSTR-10 after the cancellation . But we were unable to do so. Now department has again sent us the notice to file the GSTr-10 and Lapse the ITC which is being avaible in the electronic credit ledger. What will be the process which we have to follow. The credit available (ITC) is from the plant and machinery.

Ans. Input tax credit to be claimed in GSTR-3B and cannot be claimed in GSTR-10. 

Q. 612 Please advice on the following . My client is a contractor for site construction or repair and maintenance . Currently he is situated in the Uttrakhand to carry out the business. But now he got the contract for the site development in Karnataka state. He wants to ship the material like tools for site development to be shipped to karnataka . How we can make the e-way bill for the same . Or what will be the tax liability on him . or how we can process ?

Ans. If material is consumed then to be issued with invoice, and in case material is back then use delivery challan. 

Q. 611 E-Invoicing limit ?

Ans. As per notification no. 17/2022- central tax, e- invoicing to be issued whose aggregate turnover exceeds Rs. 10 cr in a financial year