Q.91 Which section belongs to E-way Bill ?

Ans. Please refer to section 68 along with rule 138  of the CGST Act 2017.

Q.90 In the month of June 2022, ITC available as per 2B is 2.65 lacs where as in B2B individual statement wise ITC is 3.65 lacs later one is matching with our records. After considered 3.65 filed GSTR-3B. But under tax liability and credit availed GSTR-3B vs 2B in GST portal statement showing 1 lac is showing excess availed to whom we have to report it seems this is portal error. please guide. 

Ans. In terms with notification no. 40/2021-central tax, input tax credit to be claimed as per availability in GSTR-2B. Further, probable reasons for mismatch in the input tax credit between GSTR-3B and GSTR-2B is the vendor might have filed GSTR-1 beyond the due date of the respective time period. You are required to recheck with vendor.

Q.89 if u buy the goods and ask the vendor to deliver the goods at the factory which is situated in another state but u are registered in other state then what ?

Ans. As per section 10 of IGST Act, place of supply of goods other than import and export, where the goods are delivered to the recipient or any person on the direction of the third person by way of transfer of title or otherwise then place of supply would be principal place of business of such third person.

In the given case, place of supply would be the principal place of business of the buyer.