Q. 322 A registered dealer opt composition scheme under gst act trading of home appliances and vegitable items sales Question. Dealer composite tax pay on home appliances only or home appliances and vegetable items both items tax applicable for composite dealer.

Ans. As per Notification No. 1/2018 of Central tax, composition dealer has to pay tax on taxable supplies only in case of trader.

Q. 321 As per Question no. 281 please answer that can we worked as a GTA services and are we eligible for all the exemption provided to GTA because we provide services on 5% Rcm as well as 18 % Taxable services. please clarify that if we are eligible for e invoicing as per Turnover then are we Covered under GTA because (as notified in the CBIC NOTIFICATION NO. 13/2020- CENTRAL TAX) GTA SERVICE/ transportation services as per notification are exempted irrespective of the turnover. so please clarify that are we covered under GTA services or not?? how can we proceed to it

Ans. “Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called”. Thus, issuance of consignment note is a mandatory requirement. Thus, if you issue a consignment note then you are eligible for exemption provided to GTA regarding e-invoice.

Q. 320 department sending a notice ASMT 10 gst r3b or gst 2a 2017-18, but we have claim itc as per input tax invoice?

Ans. You have to make a reconciliation of ITC availed in GSTR-3B with GSTR-2A and submit the same to the department along with the draft reply of notice.