Q. 592 Is it mandatory to apply for LUT before 31st March or it can be applied anytime before Export ? 

Ans.You can also apply LUT before the supply of exports. 

Q. 591 Company A is participating in an exhibition in Tamil Nadu and they will be taking a few merchandise from their Delhi warehouse to Tamil Nadu. There will be a Kiosk set up by the company, where the merchandise will be available to audience for trial and promotion the same on Social Media. The Mechandise shall return to Delhi warehouse after the event. No sale would happen at the exhibition. Our Query: 1) We want to understand whether there is any need to take registration as casual taxpayer under GST to carry out this activity in Tamil Nadu? 2) And how the goods can be removed from Delhi to Tamil Nadu to Delhi under the said transaction according to GST Provisions?

Ans. In order to abide by law, you can take casual taxable person registration. Goods to be moved by following e-way bill rules.

Q. 590 Fact: Company A is into sale of accessories and has certain sales return from customers. Courier charges are paid by company on such sales return to courier company. Company avails ITC on said expense. Query: Whether ITC availment is correct: 1) if such expense is deducted from payments and GST is paid on such deductions by the Company; 2) if no amount is deducted from the Customer Payment for such sales return ?

Ans. Yes, ITC is allowed assuming conditions given under section 16 are satisfied