Q850. X Logistics Pvt Limited (X) and Y Logistics Pvt Limited (Y) both companies provide service of Transport of goods by road and issue consignment notes (CN) to their customers. Both are following reverse charge mechanism i.e they have not opted for forward charge for the year 2024-2025.

Ans: In this case one will be the rendering the services of transportation of goods by road and Y will be the GTA. In these type of scenario services by X ltd will be called as transportation of goods by road other than GTA and exempted vide notification no 12/2017. Pls correlate accordingly

Q849. I hope this email finds you well. I am reaching out to seek guidance on the process for filing an offline GST APL-05 form. Could you please provide succinct instructions on the following:

Ans: As per Rule 110 of CGST Rules, 2017, Form APL-05 is a prescribed form to file appeal before GST Appellate Tribunal whereas said Tribunal is not made functional yet and hence, you cannot file Appeal before Tribunal in Form APL-05 in absence of any tribunal as of now in GST regime. When the Tribunal is constituted, if there is no mechanism prescribed by the CBIC to file an offline appeal before the Tribunal, you can prepare Form APL-01 yourself in word format and fill in the details and file it offline before the Registry of Tribunal.

Q848. an assessee has two GST Registration Number in same state Maharashtra

Ans: Yes that’s the correct way but before that Mumbai registration should have additional place of business added in registration as Pune