Q. 146 I am GSTP registered greduated (b.com)based registered in gst.gov.in portal.gst department approved after pct-02 GSTP certificate download in gst portal. Question: 1.GSTP certificate validity period any time limit applicable in gst act. 2.gstp client gst returns eligibility only ?

Ans. 1. As per sub-rule 3 of rule 83 of the CGST rules, the enrolment made in the form GST PCT -02 shall be valid until it is cancelled. However, no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council 2. A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person: (a) Furnish details of outward supplies; (b) Furnish monthly, quarterly, annual or final return; (c) Make deposit for credit into the electronic cash ledger; (d) File a claim for refund; and (e) File an application for amendment or cancellation of registration.

Q. 145 A Gst registered dealers notice received from gst department how to deal procedure asmt-10 and gstr3a notices ?

Ans. In terms of rule 99 of the CGST rules which explains the notice issued by the proper officer in case of discrepancy in returns furnished by the registered person. In case of ASMT-10, you may furnish the required explanation for the discrepancy in Form GST ASMT-11. 

Q. 144 Can an entity receiving grant from the Govt entity ( no GST charged on such grant ) & during the process of utilization of fund avails some services /goods on which GST has been charged . Can it use the ITC of the same for providing further outward supply or such GST needs to be reversed as per Rule 42/43  ?

Ans. The grant received from the government entity is not outward supply in your case. You are required to apportion ITC in compliance with sub-sections (1) and (2) of section 17 along with rules 42 and 43 of the CGST rules if the outward supply consists of taxable as well as exempt supply. Therefore, you need to determine and classify your outward supply into taxable and exempt supply.