Ques: I have discontinued filling returns from sept 23 dept has issued SCN for cancellation dated dec 23 but i have not replied till date not i want to reactivate the registration dept has till now not cancelled the registration what steps i need to take to reactivate the registration pl explain in detail

Ans: You need to file an appeal in Deptt for restoration. They will reject as time barred and then you have to approach high court under writ to show genuine hardship

Ques: I AM AN OUT DOOR CATERING SERVICE PROVIDER TO INDUSTRIAL UNITS.
1) I HAVE ONE CENTARL KITCHEN (REGISTERED IN GST) WHERE I PREPARE FOOD AND I SUPPLY THIS PREPRED FOOD TO INDUSTIRAL UNITS(SAY A,B,C,D,E) IN NEAR BY AREA IN MY OWN RICKSKAW. THIS IS CONTINUOUS SUPPLY AND I SEND IT TWO TIMES IN A DAY.
MY QUESTION IS WHETHER SHOULD I PREPARE E WAY BILL WHILE TRANSFERRING THIS PREAPRED FOOD TO THESE CLIENTS.

Ans: In case the value is beyond the threshold of e way bill for intra state then YES.

Ques:  MY CLIENT HAS SHOWN THE TAX AMOUNT IN OUTWARD SUPPLY THROUGH MAJOR HEAD ” CESS ” IN GSTR 9 AND GSTR 1 BUT DUE TO PROPER TECHNICAL KNOWLEDGE FAILED TO SHOW THE CESS AMOUNT IN GSTR 3B FOR THE PERIOD JULY 2017 & MARCH 2018 . AS I HAVE ALREADY RECONCILED THE AMOUNT IN GSTR 9 , IN THIS SCENARIO APPELLATE AUTHORITY WILL GIVE ANY REILEF IN THIS POINT OR NOT ? GUIDE ME PROPER RESOLUTION WITH RELEVANT CASE LAWS

Ans: Given that the applicable tax liabilities have been discharged at the time of filing of GSTR 9, relief can be sought from the tax authorities.