Q.12 What has to be entered in the field ‘Place of Filing LUT’ while making the LUT application. Is it the place of registration as per Reg. Cert. or place where the authorised signatory is present when filing the LUT application?

Ans. Earlier, the place of filing of LUT was material when such filing was being done manually. Now, the process of filing of LUT is entirely online, therefore ideally the place of filing should be that of the principal place of business as per the registration certificate.

Q.11 Respected Sir

Pls guide me about Rcm on freight payment on delivery of tax free goods. 

Ans. Supply of tax free goods and delivery of tax free goods are two different supplies if invoices are raised separately.

Further the services of GTA are exempt in case of transportation of certain notified goods, like agricultural produce, milk, salt, newspaper, organic manure, defense material etc. In case the goods being supplied are other than notified goods, freight payment will attract RCM, even if the goods being supplied are tax free. It is to be noted that RCM is simply a mechanism to discharge the liability of GST, if liability on Freight charges is exempted by virtue of exemption notification, in that case only RCM liability will not arise.

Q.10 I have a question , I am registered gst person converted vat to gst , Sir do I need to authenticate Aadhar , we are receiving mails form department. while we are trying to e verify through email link , Its getting failed .

Please help . 

Ans. Yes, Aadhar authentication is mandatory even for the existing taxpayers. In cases where Aadhar is available, the process of Aadhar authentication should be completed. In cases where Aadhar is not available, E-KYC documents may be uploaded. E-KYC documents include passport, Aadhar Enrolment number etc. However in such a case the taxpayer will be considered as E-KYC authenticated and not Aadhar authenticated.

In case you are facing any issues in Aadhar verification, you can raise a ticket to GST helpdesk for technical glitches.