Q. 330 What is sac code air fright which become taxable on 1st october 2022 ?

Ans. The SAC for Air Freight is 9965.

Q. 329 A Dealer filed GSTR3B during Mar 2020 for pervious year 2018-19 for all the month by paying late fee as applicable. he has claimed GST input tax credit for all the purchases. now department is saying he should not claim input tax credit. Please suggest any supporting case law if any which benefit the assessee to file apeal against AO order ?

Ans. A Registered person is not entitled to take ITC pertaining to 2018-19 after the due date of furnishing GSTR 3B of Sep,19 or Annual return, whichever is earlier as per section 16(4). Therefore, any wrongly availed ITC after the prescribed period is required to be reversed with Interest u/s 50(3). 

Q. 328 Where department cancelled the registration of my business due to non filing of return for a period of consecutive 7 months after issuing a Show Cause Notice which the client and his CA ignored . Now, since i have paid the late fee for the same, what are my options if i want to revoke the cancellation ( note : 90 days limit has been crossed) but i have valid medical records of my father who was hospitalised during the said period ?

Ans. Application for Revocation of Cancellation of Registration in case of Non filing of Returns cannot be made unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. Application of Revocation is required to be made within a period of 30 days, which may be further extended by proper authority up to 90 days on sufficient cause as per Section 30 of CGST Act, 2017. As you have Sufficient Cause, you may visit the GST department for the same after filing of Returns.