Q. 266 i am registered in gurgaon our job tour & travels i was ordered by a delhi party from canada some employees will provide services from airport to hotel and they also have to move around & delhi party is saying that the payment will come directly us dollar so what the tax invoice will i have to make in that case when i got the order from delhi

Ans. You should raise a tax invoice no matter from where you are receiving consideration.

Q. 265 By mistake Two bill raised in same number in one firm one bill I.e. 25. Bill number February 2022 showing in return gst r 1 but another. Same no bill are missed in return. The client has paid the money for both the bills now what to do don’t even have to cancel the bill.

Ans. You can only raise another invoice with unique Invoice no. against the invoice which is not reflected anywhere so that, client can avail ITC of that.

Q. 264 can we claim refund on export without payment of duty wef 01.07.2017 till date.

Ans. As per section 54(1) of CGST Act, application for claiming refund of any tax and interest can be made before the expiry of two years from the relevant date.

Relevant date for refund of tax paid on the supplies of goods, the inputs or input Services used in such goods is:

· Where exported by sea or air, the date on when the ship or the aircraft leaves India, on which the goods are loaded on such ship or the aircraft

· Where exported by land, the date on which the goods pass the frontier

· Where exported by post, the date of dispatch of goods by the Post office.

Though you can apply for refund before 2year from the expiry of relevant date.