Q. 327 Question is about trans -1 I am a registered in vat regime in excise unit before july 2017 we have sent a machine non excise unit and pay 12.50% excise duty my question is that which is non excise unit can filed trans 1 and in which table will it be filed ? your answer came from here there is no issue in filing trans 1 it would be shown in table no 6 of form trans 1 i have a little doubt about this which table i should fill table 6(a) ya table 6(b) Please suggest i can file trans 1 properly ?

Ans. Basically, it depends on your registration if you are registered in vat regime then you would file table 6(b).

Q. 326 If landlord is non resident(he live outside india ) is it liable under revers charges to the tenant (commercial property ) rent only 25000 pm ?

Ans. In your case: 1. Landlord (Supplier of service)- Outside India 2. Tenant (Receiver of service)- In India 3. POS- In India as immovable property is situated in India All above 3 conditions fulfilled the Import of service definition. So, GST has to be paid by the tenant under the reverse charge mechanism.

Q. 325 My Client is a Composition Dealer and has not filed GSTR 4 for FY 2021-22. In the last Quarter the Turnover has been exceeded by the threshold limit of Rs. 1.50 Cr. on 02/01/2022 and he has not applied for ‘Withdrawal from Composition Scheme’ within 7 days from the effective date i.e. before 08/01/2022. The Composition Return in CMP 08 for 3rd and 4th Quarter were uploaded on 09/08/22 and 14/10/22 respectively.
Now the system is not permitting to file GSTR 4 as the turnover has exceeded the limit and is also not permitting to file Form CMP 04 to opt out of Composition Scheme. Please guide us in this regard.

Ans. You have to file a grievance on the GST Portal.