Q 283.  A registered composition scheme dealer purchase of goods from other states (inter state).but dealer same goods returns to selling supply dealer. Question: 1.Composition scheme dealer purchase of goods returns procedure. 2.composition scheme dealer inter state sales transaction not eligible in gst act.

Ans. Composition dealers cannot make interstate sale transactions. However, he is eligible to purchase goods from other states. Purchased Goods returned by the composition dealer will be shown under the Table 5B (CDNR) in the GSTR-4.

Q 282. In case of services provided against Arbitration , where such supply should be shown in GSTR 1 & GSTR 3B . Is it exempt supply or nil rated supply 

Ans. Services provided against arbitration are exempt via notification no. 12/2017- Central tax (Rate). So it is shown under the head exempt supply under the respective GST returns.

Q. 281 We are running a transport business in which we are rendering GTA Services as well as we are providing our vehicles on rental basis on which 18% GST is charged to some industries in which builty are not raised by us.
Our turnover in previous years exceeded 10 crore( say 7 crore from GTA services and 5 crore from hiring of vehicle basis)
whether we will fall under E invoicing

Ans. Yes, you have to implement e-invoicing as turnover exceeds 10 crore. Also the exemption provided to GTA will not apply to you.