Q. 328 Where department cancelled the registration of my business due to non filing of return for a period of consecutive 7 months after issuing a Show Cause Notice which the client and his CA ignored . Now, since i have paid the late fee for the same, what are my options if i want to revoke the cancellation ( note : 90 days limit has been crossed) but i have valid medical records of my father who was hospitalised during the said period ?

Ans. Application for Revocation of Cancellation of Registration in case of Non filing of Returns cannot be made unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. Application of Revocation is required to be made within a period of 30 days, which may be further extended by proper authority up to 90 days on sufficient cause as per Section 30 of CGST Act, 2017. As you have Sufficient Cause, you may visit the GST department for the same after filing of Returns.

Q. 327 Question is about trans -1 I am a registered in vat regime in excise unit before july 2017 we have sent a machine non excise unit and pay 12.50% excise duty my question is that which is non excise unit can filed trans 1 and in which table will it be filed ? your answer came from here there is no issue in filing trans 1 it would be shown in table no 6 of form trans 1 i have a little doubt about this which table i should fill table 6(a) ya table 6(b) Please suggest i can file trans 1 properly ?

Ans. Basically, it depends on your registration if you are registered in vat regime then you would file table 6(b).

Q. 326 If landlord is non resident(he live outside india ) is it liable under revers charges to the tenant (commercial property ) rent only 25000 pm ?

Ans. In your case: 1. Landlord (Supplier of service)- Outside India 2. Tenant (Receiver of service)- In India 3. POS- In India as immovable property is situated in India All above 3 conditions fulfilled the Import of service definition. So, GST has to be paid by the tenant under the reverse charge mechanism.