Ques: Whether ITC on buildings, shops and flats which are used for further renting is available or blocked by way of Section 17(5)?

Ans: No it’s not available. Though in the recent judgement of Supreme Court in the case of safari retreat a functional test was proposed wherein building used as plant ITC will be available but at the same time in this finance bill 2025 the govt proposed to amend the law and treat that credit as blocked

Ques: The GST Registration Cancellation of one Composition Dealer Applied on 18.01.2025 and Canellation Order issued by GST Department on 18.02.2025, but till now NO OPTION came to file the Final Return of above Composition Dealer. Is there any liability on Assessee to do anything. Please guide me.

Ans: As per Section 45, every registered person who is required to furnish a return under sub-section (1) of Section 39 and whose registration has been cancelled shall furnish a final return.

And, as per Section 39, a person paying tax under Section 10, i.e. composition levy scheme, is not required to furnish a return under this section.

Therefore, when Section 45 and Section 39 are read together, it is clear that a composition dealer is not obligated to furnish a final return (GSTR-10) upon cancellation of registration.

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.