Ques: 889: DRC-01 RECEIVED FOR DIFFERENCE IN EWAY BILL AND OUTWARD SUPPLIES THE REASON BEING TWO INVOICE CANCELLED BUT EWAY BILL NOT CANCLLED PLEASE ADVICE WHAT TO DO AND WHAT REPLY WE SHOULD FILE.

Ans: One has to prepare a reco and submit to authorities. Also refer some judgement may not be of GST but it earlier regime

Ques:888: A dealer client is using continous bill number series without prefix or suffix for Financial year in bill number. For example if bill no 1200 was issued on 31-03-2024 then from 01-04-2024 bill no 1201 would be issued. Is there any mandate under GST law to reset the billing series to 1 after every financial year ? Also, can the eway bill be deemed invalid for such invoices issued ?

Ans: As such there is no mandate that invoice should start from a particular number. Condition is that should be serially numbered and well intimated to department. 

Ques: 887: Sir, payment of export of service received in his foreign bank account by service provider . So due to this it will not an export and he is liable to pay GST on it ?
One of four condition for export payment should be received in convertibale foreign currency?
please advice.

Ans: This issue interalia involves RBI regulations. Please also check, how the issue will be settled under RBI regulations? If RBI allow invoice set off against proceeds received outside India, then availability of benefit under GST can be re-examined.