Q. 417 sir i want to send a machine to client. which wight 100kg the once which will not come in one transports has to be sent parts and those machine parts have to be sent to the client from where they are bought meant to says i have to send the machine in pieces from where i have bought it and from there i have to send it my client what makes me in her case. and the parts of machine in different different days dispatch the machine will not go once what is the way to send the machine tax invoice ya delivery challan ?

Ans. Where the goods are being transported in a semi knocked down or completely knocked down condition or being bulk cargo or being transported through multimodal means of transport, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provides as under. (a) Supplier shall issue the complete invoice before dispatch of the first consignment; (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) Original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs are required to be generated in this situation. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.

Q. 416 Whether RCM is applicable on security services provided to partnership firm? as per Notification no.29/2018 security services provided to any registered person, registered person is liable to pay under RCM. Notification also says body corporate, is it applicable only private limited company(recipient) or any other registered entity ( partnership firm, llp, proprietorship) Request you to clarify ?

Ans. Security services (services provided by way of supply of security personnel) provided to a registered person, registered person located in the taxable territory would be covered under reverse charge mechanism. In the above case, partnership firms are liable to pay tax through a reverse charge mechanism.

Q. 415 What are the consequences if ITC 04 is not filed for exempted goods sent on job work ?

Ans. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees under CGST Act.