Q829. My query is on e invoicing… Is e- invoicing is applicable on society if it's turnover is 5 crore on which 4 CR related to non GST supply .It's main revenue is membership subscription .So in this case is e- invoicing will be mandatory on society ?

Ans:  E-invoicing is applicable on society for B2B invoices if its aggregate turnover on any previous F.Y. exceeds 5 Cr.

Q828. I need to ask that we have filed the GSTR-3B for March 2020 in February 2021, and now our input claimed in the March 2020 GSTR-3B is being rejected under Section 16(4). Can you suggest which judgment could defend our situation?

Ans: The Special Leave Petition ( SLP ) challenging the constitutional validity of Section 16(4) of the CGST Act, which sets a time limit for availing Input Tax Credit ( ITC ) has been filed before Apex Court (Shanti Motors v. Union of India & Ors.,)

Q827. Pls guide about how to finalized or preparation of backend working paper of opening balance of Electronic Credit Reversal and Reclaimed Statement through ITC data available of various sources like GSTR3B, GSTR2A, GSTR2B, Annual Return & Books of Accounts. Thank you very much.

Ans: One should have a ITC register with these column so that the authority can check and cross verify that. This will also help for accounts finalisation and also track of ITC to claimed back