57 I have sold goods to M/s ABC on 10.03.2022. They have issued Debit note on account of Quality Deduction on 15.03.2022. But they informed me on 14.04.2022. E-invoicing is applicable to me. How shall I Account for it in e-invoicing.

 Ans. As we understand from the facts, the debit note is raised by the recipient of goods and you want to know the treatment in the books of account from the point of view of E Invoicing applicability.

We are of the view that the debit note or credit note for the supplies made shall be issued by the supplier only and not by the recipient. Therefore, you can raise the E-Credit Note to the customer for the quality deduction having the date 14.04.2022 which will eventually reflect in their GSTR-2A.

The debit issued by the customer shall have effect only in ledger accounts only and will not reflect on the portal.

56 My client is a authroized service agent in India and Bangladesh for rendering maintenance service for medical machines in hospitals sold by him as well as by original manufacturer OPTOS (UK).

My client remit warantee fee to Optos (UK) and also for import of parts. Then charge for maintenance charges from OPTOS (UK) for serices rendered to Indian customers of Optos.

Want to know

Taxability of service rendered in India but payment from O/S India.

SAC code,

Place of supply

Rate

 Ans. Taxability: Since, the place of supply of repair service is India, it will not qualify for export of services and hence tax will be levied as SGST and CGST.

SAC: 9987

Place of Supply: In case where either location of the supplier or recipient is outside India, in that case the place of supply shall be the place where the goods are actually placed at the time of repair or maintenance.

Rate: 18%

Q-55. we are depositing taxi service on RCM basis, as input is not available when taxi provider charge gst on his bill, now can we take input while we are paying on RCM basis 

Ans. Blocking of Input tax credit is not affected by the fact that the tax is paid on forward charge or reverse charge. Even if a supply attracts RCM, ITC on Motor Vehicles is not allowed under Section 17(5) of the CGST Act,2017 except in case it is used for providing the similar services.