Q. 351 Sir Request to clarify that there is no outward supplies of oct 2022 but sales returns are avilaible the total tax shows minus amount will gstportal accpect the same.

Ans. In GSTR-1 GST portal will accept the negative amt.

Q. 350 e-debit note & credit note only against sale invoice . against purchase return we should not make e-debit note. Please confirm.

Ans. We are not able to understand your query, so request you to elaborate a little more.

Q. 349 Sir, My Client owns a Stone Crusher. The stone is liable for 5% GST unde HSN Code 2517. While preparing Sales Invoices he charges Royalty paid separately to the client. What will be the gist Rate for it? Will it be 5% as per the main product being Composited Supply or will it be 18% as applicable for Royalty paid to Government by the Client ?

Ans. As per our opinion, it will be treated as mixed supply and 18% gst rate will be applicable on it.