Ques: Please Suggest us whether GST registration is mandatory in case of trading of goods (Both Interstate of Intrastate ) through own website , without taking consideration of Basic exemption limit of Rs. 40 Lacs in case of supply of goods.

Ans: Selling through own web site will not fall under e commerce operator. Hence threshold is available for intra state supply upto 40 lakhs not for interstate

Ques: Respected Sir, It is to be said that as last date to issue order under section 74 for F. Y. 2018-19 was 5th Feb. 2025. In my case, order copy is received over mail as on 10th Feb. and order is uploaded on GST portal as on 7th Feb. 25 i.e. both days are beyond due date. But date mentioned on order is 31st Jan 2025, wheather it is a valid order or it will be simply quashed in appeal as it is time barred.
As i read section 75(10). where it is written that order must be issued under that period. So kindly clear that wheather issued date will be considered or served date will be considerd as it is served after due date.

Ans: It’s a time barred order and you should contest the same

Ques: Client having exempt supplies and taxable supplies received an order for reversing ITC u/s17(2). There is no common credit accumulated in GSTR 2A. How to defend the assessee and quote some favourable case laws in this case where there is no common credit to reverse and notice cum order based on exempt supply asking to reverse the ITC.

Ans: In case we have identified credit related to taxable supply only and no common/credit related to exempted supply taken then there is no need of reversal of credit.