Q811. i need format of appeal to be file in SGST UP against the order of proper officer ( Dupty Commissioner) for disallowed ITC adjustment.

Ans: Appeal to appellate authority is to be filed in form GST APL-01.

Q810. an assessee has two GST Registration Number in same state Maharashtra
one in mumbai and another in pune. He want to surrender his GST number in pune and want ot merge the place of business with mumbai. At that time he has closing stock worth rs 40 Lakh in pune. He issued an invoice for the same in Bill to ship to method. He billed to Mumbai and shiped to pune the same place and paid the due taxes. Is this incorrect?

Ans: Yes, he can issue invoice from Pune to Mumbai.

Q809. Hi , In GSTR1 of a month , credit Note values was more than the invoices hence negative values were filed in R1 representing the credit input but in GSTR3B , that excess credit was not showing hence NIL 3B was filed, now how can we take the benefit of those credit note input. ?

Ans: Excess tax credit related to credit notes can be adjusted in subsequent GSTR-3Bs.