Q. 409 We are running our business from one of the states in India through C& F agent by registering the principal place of business. Due to some issues with the existing C & F Agent, we have appointed a new C & F Agent w.e.f. 01-10-2022 by amending the existing GST registration added the second C & F Agent by way of additional place of business. After appointing the second C & F Agent we have given the notice to discontinue the business with him (the first C & G Agent) w.e.f. 31-10-2022 but the removal of his address from the “Principal place of business) has not been done. Meanwhile, the GST officer rejected the case of additional place of business on 28-10-2022 and asked us to submit a new application with the required details and accordingly we resubmitted the GST amendment and got the approval on 01-12-2022. Now my query is that the material sold from the additional place of business w.e.f. 03-10-2022 to 30-11-2022 is valid or not. and if we apply for an amendment for deletion of the principal place of business then the additional place of business will be treated as principal place of business ?

Ans. In the above case, if PO did not take any action within 7 working days from the date of submission of application then the application for grant of registration shall be deemed to have been approved. Then, the supply would be deemed to be valid. However, the above matter is a very subjective matter of litigation. 

Q. 408 Competitive exams coaching institute maintained un registered person dealing in coaching to students for banking and rbi and various competitive exams preparation.if gst department notice issued details mentioned below 1.income tax returns f.y.2017-18 to 21-22 2.bank statement f.y.2017-18 to 21-22. Question: A person above mentioned two particulars submit compulsory ?

Ans. You are required to verify the authenticity of the notices received by the department. Notices are required to be addressed seriously. You are required to submit detailed reply along with evidence.

Q. 407 How to generate E way bill for free Samples ?

Ans. In the case of free samples, e-way bill can be generated by putting “Zero” in the quantity and value. The remaining procedure of generating e-way bill will remain the same.