Q.33 DEAR SIR ON THE TAXO WE WANT TO SEE, KNOW AND STUDY THE CASES OF GST DECIDED AT VARIOUS COURTS OF INDIA IN WHICH COLOMN THE SAME HAS BEEN PUBLISHED OR SHOWN 

Ans. The relevant case law extract has been provided in the section tab itself.

Further, we are in the process of creating a separate tab for case laws wherein case laws can be searched topic wise. This functionality will be made available soon.

Q.32 This is to inform we have registered in delhi gst no but we have supply in noida GST no , but actual sales booked in same company in Haryana gst no in since 2018 for four bills after GST reconciliation we know wrong credit give in same company . Sir please advise ? 

Ans. The time period for doing rectification such availment of ITC or showing invoices which were not shown in the return filed periodically has now lapsed for the financial year 2018-2019.

In accordance with the provisions of the CGST Act, 2017, if any ITC which is not availed within the time prescribed shall not be allowed to avail post to expiry of such period. Yes, eventually if you have taken wrong Input Tax Credit then you are supposed to reverse the same.

Q.31 What is the rate of tax on solar panels 8541011 ? 

Ans. The HSN provided by you seems incomplete. I believe you are looking for the rate of tax on HSN-8541 40 11 which is 18% i.e. 9% CGST and 9% SGST.