Q. 272 Whether LLP is body corporate under section 2(11) of The Comapnies Act, 2013

Ans. As it is not specifically mentioned in 2(11) ‘ that llp is body corporate but as per LLP Act , 2008 LLP shall be the body corporate.

Q. 271 Dealer purchase of medicines total value rs:26,000/- dt:30-9-22 single tax invoice issued by selling supply dealer accepted in gst act

Ans. You can make a single tax invoice for the purpose of GSTR – 1.

Q. 270 In case of a car dealer whether charges like Cow cess, RC fees, Insurance, extended warranty which are not part of the invoice but received from the purchaser and expended on their behalf can be taxed under GST taking them to be part of total value of taxable supplies ?

Ans. As per our view, It should not be charged in Tax Invoice