Q.294 assessee filed gst returns for the period december 2017 to march 2018 in march 2019 with late fees can itc claimed in such returns is allowed as per section 16(4) of cgst act.

Ans. As per order No. 2/2018 , the time limit to avail the ITC has been extended till the due date of furnishing of return for the period of March 2019. So, you can avail the ITC for FY 2017-18 if you had filed your return for FY 2017-18 till the due date of March' 2019 return.

Q. 293 is gst applicable on Pure labour contract for residential dwelling

Ans. As per notification no. 12/2017, Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex are exempt from GST.
(Meaning of Residential Complex – means any complex comprising of a building or buildings, having more than one single residential unit)

Q.292 Whether refund can be claimed for ITC on input services used for export services

Ans. Yes you can claim refund in case of input services used in export of services as per section 54 of CGST Act.