Ques: We are having 14 GSTINs across India. Since the beginning, we have been doing cross-charges for the common charges incurred for all brands at HO such as Advertising, audit fees, etc. My query: 1) Do we need an agreement between HO and its branches to share the common expenses mentioned above? 2) We would like to initiate the ISD registration process in 4th week of Mar 2025 so that we can get the ISD registration in the last week of Mar 2025 or 1st week of April 2025 and accordingly we can share the ISD registration number with all the vendors who are supplying common services at HO and we can file the ISD return wef 01-04-2025 and file the cross charges up to 31-03-2025.

Ans: You are right. For cross charge there should be some basis may be an agreement and for going forward you can take ISD registration

Ques: what is the proceedure to revive a suspended gst registration ?

Ans: One has to appeal against registration suspended. In case the same is rejected due to time barred then one should go to writ petition before high court and share hardship faced due to suspension

Ques: Will RCM attacct on Soyabean purchased from Agriculturist in Krishi Upaj Mandi?

Ans: As the goods mentioned in the trailing mail is not covered by Notification no. 04/2017-CT (Rate) dated 28 June 2017 as updated, which provides the description of goods on which tax is payable under reverse charge mechanism, the purchase of soyabean from an Agriculturist in Krishi Upaj Mandi no taxable under Reverse Charge Mechanism (RCM).