Q. 221 Some one doing business like he is running medical store with gst registration but now he want to start new business of cloth store . Can he register and add this business in same gst registration or new gst number required And also suggest which is benficial new gst number aor add in same gst number ?

Ans. As per rule 11 of the CGST rules, a person having multiple places of business may get separate registration in respect of each such place of business. This is optional for the registered person. Either the registered person can declare one place as principal place of business(PPOB) and other place as additional places of business(APOB) or can opt for separate registration for each place of business. In the above mentioned case, you can add the new business of cloth store as an additional place of business.

Q. 220 1 PROPERTY IN HARYANA–GIVEN ON RENT 2 REGD IN PUNJAB -PERMANENT RSEDANCE IN PUNJAB 3 ISSUING IGST INVOICES 4 RECD BROKERAGE INVOICE–PARTY CHARGING BROKERAGE OF HRN –OUR GSTIN QUOTED OF PB –TAX CAHRGED C & S QUERY:1. WHETHER 1 TO 3 ARE OK 2.HOW TO TAKE CREDIT OF ITC OR WHAT WOULD BE THE GST APPLICABLE I.E. C & S OR I 3 OR ARE WE TO TAKE GST REG. FOR HARYANA & CLOSE GST OF PB. 4. IF ANS TO Q 3 YES THEN CAN PB GST BE AMENDED TO HRN

Ans. 1. Place of supply in case of immovable property is the location of the immovable property, hence place of supply would be Haryana. As location of supplier is Punjab and POS is Haryana, IGST has to be charged. Since the above conditions are in sync therefore, 1 to 3 are ok. 2. In case of brokerage charges, ITC cannot be claimed as location of recipient is different from the place of supply. 3. If you wish to register in Haryana then you may continue. 4. No, Punjab’s registration cannot be amended to Haryana, fresh registration to be opted for. 

Q. 219 Please reply the last date of application of refund for both years FY 18-19 AND FY 19-20 in case of inverted duty structure after Notifcation no. 13/2022- CT.

Ans.We are glad to answer your query! In terms of notification no. 13/2022- CT, it excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. FY 18-19- 31ST MARCH 2021 but due to notification, the period from 1st March 2020 to 28th Feb 2022 is to be excluded. Therefore last date would be i.e. 1st March 2023 FY 19-20- since the computed date is 31st march 2022 and it is not falling in the gap provided in the notification. Therefore, the last date was 31ST MARCH 2022.