Q.10 I have a question , I am registered gst person converted vat to gst , Sir do I need to authenticate Aadhar , we are receiving mails form department. while we are trying to e verify through email link , Its getting failed .

Please help . 

Ans. Yes, Aadhar authentication is mandatory even for the existing taxpayers. In cases where Aadhar is available, the process of Aadhar authentication should be completed. In cases where Aadhar is not available, E-KYC documents may be uploaded. E-KYC documents include passport, Aadhar Enrolment number etc. However in such a case the taxpayer will be considered as E-KYC authenticated and not Aadhar authenticated.

In case you are facing any issues in Aadhar verification, you can raise a ticket to GST helpdesk for technical glitches.

Q.9 A company is selling perishable products and these are shipped within state in returnable plastic carats (having value more than 50000) which get retuned to the company after delivery of products to customer. Company is generating the eway bill for items sold by the company.

Whether the company is liable to generate the eway bill for these returnable carates for each movement? or the carates can be vrough back without generating the eway bill. 

Ans. As per Rule 138(14)(m), movement of “Empty Cargo Containers” has been exempted from E-Way bill requirement. Empty crates would fall in the category of cargo containers. Cargo includes goods transported by Motor Vehicle as well. Therefore, in this regard the company may not be liable to generate E-way bill for the returnable crates for each movement.

Q.8 Respected Sir, One of my client is in the business of construction and leasing of warehouses. He used to built warehouses and give them on rent. Please guide weather he can claim ITC on the basis of Judgement in Safari retreat? 

Ans. This is the case of block credit under Section 17(5) of the CGST Act, 2017.

The judgement in the case of Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service Tax (Orissa High Court) has invited a point of litigation, therefore if your client is willing to take the Input Tax Credit of GST paid on the goods and services used for the construction of warehouse, the same will a subject matter of litigation.

The department may take a different view than what is expressed by the Hon’ble High Court of Orrisa.