Q. 411 In one invoice number issued to customer for two different place of supply service / goods, please advise can we raised a single invoice with CGST SGST and IGST charge ?

Ans. In the above case, you are required to issue separate invoices for CGST & SGST or IGST. 

Q. 410 Please clarify whether a dealer registered in Delhi can claim the benefit of ITC on expenses incurred by it related to Corporate Social Responsibility in the light of Telangana High Court ruling in the case of Bambino Pasta Food. Whether this case law would stand in GST Appeals filed in Delhi Jurisdiction ?

Ans. The said judgement can be cited in the appeal filed in Delhi jurisdiction to enrich the submissions, however it depends upon the discretion of the officer, as advance rulings are not binding on other assessees. 

Q. 409 We are running our business from one of the states in India through C& F agent by registering the principal place of business. Due to some issues with the existing C & F Agent, we have appointed a new C & F Agent w.e.f. 01-10-2022 by amending the existing GST registration added the second C & F Agent by way of additional place of business. After appointing the second C & F Agent we have given the notice to discontinue the business with him (the first C & G Agent) w.e.f. 31-10-2022 but the removal of his address from the “Principal place of business) has not been done. Meanwhile, the GST officer rejected the case of additional place of business on 28-10-2022 and asked us to submit a new application with the required details and accordingly we resubmitted the GST amendment and got the approval on 01-12-2022. Now my query is that the material sold from the additional place of business w.e.f. 03-10-2022 to 30-11-2022 is valid or not. and if we apply for an amendment for deletion of the principal place of business then the additional place of business will be treated as principal place of business ?

Ans. In the above case, if PO did not take any action within 7 working days from the date of submission of application then the application for grant of registration shall be deemed to have been approved. Then, the supply would be deemed to be valid. However, the above matter is a very subjective matter of litigation.