Ques: I AM AN OUT DOOR CATERING SERVICE PROVIDER TO INDUSTRIAL UNITS.
1) I HAVE ONE CENTARL KITCHEN (REGISTERED IN GST) WHERE I PREPARE FOOD AND I SUPPLY THIS PREPRED FOOD TO INDUSTIRAL UNITS(SAY A,B,C,D,E) IN NEAR BY AREA IN MY OWN RICKSKAW. THIS IS CONTINUOUS SUPPLY AND I SEND IT TWO TIMES IN A DAY.
MY QUESTION IS WHETHER SHOULD I PREPARE E WAY BILL WHILE TRANSFERRING THIS PREAPRED FOOD TO THESE CLIENTS.

Ans: In case the value is beyond the threshold of e way bill for intra state then YES.

Ques:  MY CLIENT HAS SHOWN THE TAX AMOUNT IN OUTWARD SUPPLY THROUGH MAJOR HEAD ” CESS ” IN GSTR 9 AND GSTR 1 BUT DUE TO PROPER TECHNICAL KNOWLEDGE FAILED TO SHOW THE CESS AMOUNT IN GSTR 3B FOR THE PERIOD JULY 2017 & MARCH 2018 . AS I HAVE ALREADY RECONCILED THE AMOUNT IN GSTR 9 , IN THIS SCENARIO APPELLATE AUTHORITY WILL GIVE ANY REILEF IN THIS POINT OR NOT ? GUIDE ME PROPER RESOLUTION WITH RELEVANT CASE LAWS

Ans: Given that the applicable tax liabilities have been discharged at the time of filing of GSTR 9, relief can be sought from the tax authorities.

Ques: We have a demand to be adjusted in SGST, can the credit balance in CGST be transferred to SGST to set off the demand? 

Ans: That’s not permissible as per scheme of GST