Q. 394 In cases where the old creditors has been written off & shown under Profit & Loss account shall that be treated as Supply . What shall be the status on write off of Loans ?

Ans. The above case is not to be treated as supply as defined under the GST Act. Therefore, no GST to be levied.

Q. 393 Company is having registered office in Delhi and office is running on rent in Delhi for internal work of the company. Factory is located in the state of U.P. and GST registration is taken in the state of U.P. Is it required to obtain GST registration in Delhi also? Also, please mention relevant section under GST Act in this regard ?

Ans. If you are making any taxable supply from the Delhi’s office then you are required to take registration.

Q. 392 whether duty drawback is taxable under GST ?

Ans. Duty drawback is outside the ambit of supply defined under GST law, Hence, it is not taxable under GST.