Q. 145 A Gst registered dealers notice received from gst department how to deal procedure asmt-10 and gstr3a notices ?

Ans. In terms of rule 99 of the CGST rules which explains the notice issued by the proper officer in case of discrepancy in returns furnished by the registered person. In case of ASMT-10, you may furnish the required explanation for the discrepancy in Form GST ASMT-11. 

Q. 144 Can an entity receiving grant from the Govt entity ( no GST charged on such grant ) & during the process of utilization of fund avails some services /goods on which GST has been charged . Can it use the ITC of the same for providing further outward supply or such GST needs to be reversed as per Rule 42/43  ?

Ans. The grant received from the government entity is not outward supply in your case. You are required to apportion ITC in compliance with sub-sections (1) and (2) of section 17 along with rules 42 and 43 of the CGST rules if the outward supply consists of taxable as well as exempt supply. Therefore, you need to determine and classify your outward supply into taxable and exempt supply. 

Q. 143 Respected Sir, GST on RCM needs to be discharged on residential dwellings from 18th July, 2022. One of my client is a Pvt Ltd in Gujarat and has taken a residential property for employees in Telangana. Here GST on RCM needs to be discharged by Pvt Ltd. GST on RCM will be paid in IGST or CGST-SGST ?

Ans. In case of renting of residential dwellings to a business entity, goods and services tax to be levied w.e.f 18th July 2022 and the same is covered under RCM. In the above case, the renting of a residential unit to a business entity is covered under RCM. RCM will be paid in CGST – SGST as place of supply is the location of the immovable property. Moreover, you are required to take a detailed opinion on the same.