Ques: One of our client registered in Delhi is procuring material from Uttar Pradesh and sending goods directly to customer in Haryana. For this transaction E-Way bill is prepared by our client by selecting option “Bill from Dispatch from” on E-way bill portal. During movement GST team has stopped in U.P. and asked to show PPOB of our client in U.P. The asked either to take registration in U.P. or take material to Delhi and then transport to Haryana from there. They have confiscated the goods. Whether our client is doing in right way? if yes then what is the back provision to fight with department.

Ans: There is no requirement to take registration in UP unless you are operating a business from there.

Ques:If i give car on lease to any business entity what is the GST should i charge on such leasing activity . I had purchased the car with GST of 28% and cess of 22%.Kindly share the requisite notification to support your reply

Can the business entity (lessee) claim ITC on car taken on lease

Ans: Leasing without operator is taxable at same rate of central tax as on supply of like goods i.e. motor vehicle.

Eligibility to avail ITC will depend on whether leasing will be termed as supply of such motor vehicle. Presently it is a debatable issue.

Ques: X, Individual running proprietorship and selling products/ kids clothing on E Commerce website like Flipkart, Amazon, Myntra etc.
While purchase of materials from wholesalers & manufacturers, X paid GST on Front Charge basis @5% as gst applicable on clothing is 5%
While selling of clothing on E Commerce websites , GST Rate is 5%.
But while using the e commerce platform for selling products, this platform charges commission for which they charges gst @18%.
So, huge amount of ITC is lying in the Electronic Credit Ledger of the X.
Whether X can claim Refund of Unutilised ITC lying the Electronic Credit Ledger. Whether there is any section/ rule in GST which allows X to claim Refund of the unutilised ITC. Which forms to be filed to claim refund.

Ans: The same is nota admissible credit under GST. So any such excess credit need to book as expenses.