Q. 74 Sir I have switched to composition scheme from regular scheme now I want to know how can I download my composition certificate
Ans In respect of downloading composition certificates, please follow the below steps:-
1. Login to your account at https://www.gst.gov.in
2. Go to services
3. Then click on User services
4. Open View/Download Certificates

73 Whether Supply of Exempt Goods ( i,e Books ) through e commerce operator , Registration is compulsory ?

Ans. As per the Section 24(ix) of the CGST Act, 2017 “persons who supply goods or services or both, other than supplies specified under sub-section (5) of Section 9, through such electronic commerce operator who is required to collect tax at source under Section 52”; therefore in case E-Commerce Operator is required to collect TCS, the actual supplier is required to take mandatory registration otherwise not.

Whereas if we refer Section 52 of the CGST Act, 2017 which say as “Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. It is explicit from the given provision that E Commerce Operator is required to collect TCS only in case of taxable supplies and not in case of exempted supplies.

Hence, in case the primary supplier is supplying exempted goods, E-commerce operators shall not collect TCS and therefore provisions of Section 24(ix) shall not apply. In other words, mandatory registration is not required in case of suppliers supplying exempted goods through E Commerce Operator.

72 Supplier is registered in Delhi.
Receiver is registered in Delhi
PoS is in Chennai
IGST is being charged on the Tax Invoice.

Will the Receiver be eligible for availament of ITC for the above IGST, where PoS is in different state.

Ans. This is one of the most contentious questions. Since, GST is a destination based tax and therefore tax goes to the state to which place of supply belongs.

Therefore, in case the place of supply is different from the state of registration, the credit should not be allowed. This issue was also discussed in the below advance ruling;

Storm Communications Private Limited dated 28-01-2019