Q. 248 AFTER FILING THE APPEAL, WE HAVE TO SUBMIT THE HARD COPY OF THE APL 01 BY HAND. MY QUERY IS –

1. THE CERTIFIED COPY OF THE ORDER SHOULD BE CERTIFIED BY THE PROPRITOR OR THE OFFICER WHO HAS PASSED THE ORDER?

2. DO WE NEED TO GIVE OUR DETAILED SUBMISSION ALONG WITH THE HARD COPY OR THE SAME CAN BE SUBMITTED AT THE TIME HEARING??

Ans. 1. Certified copy should be signed by the proper officer who has passed the order.

2. The entire submissions along with Annexures that are uploaded while filing APL – 01 will be submitted in hard copy form but the option to file Additional submissions is always available at the time of Personal Hearing.

Q. 247 sir i got an order from a party , but that machine was not with me for some reason, so i asked for it from some other state and got it sent to the party directly from where the machine is asked he has sent the machine after the bill to ship to he has sent it along with eway bill will the have to make a bill along with it when i give the eway bill?

Ans. It is not required to generate E-Way Bill if it has been already generated by your supplier as specified in press Release released on 23-04-2018.

Q. 246 My client is giving rent for his premises to run a school with a rent of Rs.300000/- per month i.e. Rs3600000/-. He is not a registered person. My client is giving rent for his premises to run a school with a rent of Rs.300000/- per month i.e. Rs3600000/-. He is not a registered person. Please inform me that who is responsible for payment of GST on such rent? Can School be come under the perview of commercial rent? If not, can the GST be paid by School under Reverse Charge Mechanism? or else can my client be registered under GST for the rent he collected under the recent notification? Please resolve the issue?

Ans. Any person let out his property for business purpose will be treated as tax supply and he has to pay tax on Forward Charge Mechanism. Here, we are presuming that property is commercial in nature. · Yes, school will comes under the purview of commercial purpose · No, tax shall be payable under forward charge mechanism, hence it is not required to be registered under GST.