Solved Queries
Q. 307 MY CLIENT IS REGISTERED UNDER COMPOSITION LEVY FOR F Y 2021-22. HOWEVER DURING 4TH QTR, HIS TURNOVER HAS BEEN EXCEEDED BY 1.5CR. EVEN AFTER FILLING CMP-08 REFLECTING EXCEEDED THERESHOULD LIMIT, THE PORTAL IS NOT ALLOWING TO FILE THE FORM CMP-04. PLEASE GUIDE IN THIS REGARD.
Ans. As per notification dated 01.01.2018, turnover in case of traders has been defined as ‘Turnover of taxable supplies of goods”. GST CMP-04 has to be filed within 7 days from the date on which the taxpayer plan to opt out of Composition Scheme or is ineligible to be covered in the scheme.
However if you have applied for Cmp-04 within 7 days and if the portal is not allowing then you have to file a grievance on the GST portal.
Q. 306 You are kindly requested to give advice whether DDA is a local authority under GST and whether GST is required to be paid under RCM on ground rent paid to DDA?
Ans. The Dda is such a statutory corporation. It is a State for the purpose of Article 12 but is neither the legislature nor the executive for the purpose of the rest of the Constitution. It is not, therefore, a local authority because it does not administer Delhi or any area in Delhi.
Q. 305 I need some Cases of the Bombay high courts in Relation to Section 16(4). can i get from your website?
Ans. Here we found two judgements in relation to section 16(4) of Bombay High court.
“Nelco Ltd. Vs union of India”
“Indusind Media Communication ltd. Vs Union of India”