Q. 321 As per Question no. 281 please answer that can we worked as a GTA services and are we eligible for all the exemption provided to GTA because we provide services on 5% Rcm as well as 18 % Taxable services. please clarify that if we are eligible for e invoicing as per Turnover then are we Covered under GTA because (as notified in the CBIC NOTIFICATION NO. 13/2020- CENTRAL TAX) GTA SERVICE/ transportation services as per notification are exempted irrespective of the turnover. so please clarify that are we covered under GTA services or not?? how can we proceed to it

Ans. “Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called”. Thus, issuance of consignment note is a mandatory requirement. Thus, if you issue a consignment note then you are eligible for exemption provided to GTA regarding e-invoice.

Q. 320 department sending a notice ASMT 10 gst r3b or gst 2a 2017-18, but we have claim itc as per input tax invoice?

Ans. You have to make a reconciliation of ITC availed in GSTR-3B with GSTR-2A and submit the same to the department along with the draft reply of notice.

Q. 319 WHAT COULD BE THE REASONS FOR DELAY CONDONATION TO FILE AN APPEAL UNDER GST? DO WE HAVE TO PROVIDE ANY PROOF ALONG WITH FILING OF APPRAL FOR DELAY CONDONATION?

Ans. Reasons for delay filing an appeal could be order received late, natural calamity etc. Authorities can condone a delay filing of appeal if they are satisfied that there was sufficient cause for such delay. Taxpayer has to give proof of delay filing an appeal.