Q. 580 I had applied for cancellation of gst registration in 2020 which after was pending and not processed till 2021 .in the intervening period i was filling gst returns regularly. dept freezed the portal and did not allow me to file further returns based on the cancellation application in sept 2021. there after i was not allowed to file returns . all of a sudden in 2022 the portal was reactivated and notice u/s 46 was sent to me to fill all returns from sept 2021 . I am reqd to pay huge late fees from sept 2021 to regularise which is not possible for me How do I tackle this matter There is no fault on my part .The freezing and de freezing is done by the dept when it suits them. is there any remedy to get out of this. I have closed my business from 2021 Pl explain the proceedure ?

Ans.You are required to use suitable judicial cases to make your case stronger. https://taxo.online/judicial-pronouncements-category/?category=537

Q. 579 I run a restaurant . my entire supply is B2C my annual sales is 12 cr. Do I need to do e invoicing ?

Ans. No, you are not required to follow e- invoicing.

Q.578 What is the gst rate for catering services 18% or 5% pl explain with reference to notification ?

Ans. Notification No. 11/2017-Central Tax (Rate), 5% without ITC in case of – Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’.