Ques: 944: I am a company providing marketing consultancy to companies outside India which is a zero rated supply . I have some accumulated inputs paid on services availed from Consultants in India . Can I claim refund of such input services availed during the day .

I have no other input and output other than what has been mentioned above

Ans: Yes. But if that falls under intermediary services then the same will be taxable rather than zero rated. Accordingly be careful while applying for refund

Ques: 943: There is one amendment on compulsory ISD registration. Is that amendment notified

Ans: Sir do we need to pay interest from 2020 to 2024 period as time of supply falls in 2020

Ques: 942: failure to extend e way bill for movement of goods from taswade to hassan due to breakdown of vehicle in hubali .penalty and tax was levied on transporter.Same order set aside by appellette authority joint commissioner of appeals davangere by leving a penalty of Rs 10000/- for minor breach .except expired eway bill no other descripancy was noticed by assessment authority.Now the Additionalcommissioner of commercial taxes issued notice to revise the order of jcct appealson expired eway bill . IS HE JUSITIFIED ?

Ans: He has the authority but you can file appeal later on as there are many judgement in your favour that unless there is malafide intention, for small mistake penalty can not be imposed