Q781. A person RD in Maharashtra Nagpur got contract of Electrification in Karnataka . But received PO from Solapur HO Maharashtra. Thus charged SG & CG. But meanwhile Solapur HO changed it ( Interstate) IGST after realizing mistake. But it was not properly Communicated to both party by HO . Hence changeover was skipped. Said case pertain to FY 2018-19. What remedy available as demand is in lacs Rs. . Kindly advise.

Ans: There is circular which says that if IGST is paid instead o CGST then you can pay the CGST and claim IGST or vice se versa. There will not be interest liability for rectification of mistake

Q780. Some of my export proceeds for services are recieved in my relatives bank account (who is not registered with GST). I had exported under LUT. Will this be a problem later? Can I somehow regularise it? Eg by converting the single bank account in my relative name to joint account with me and add in the gst portal? There's one to one matching of invoice with bank entries in my relative account but firc will obviously be in their name.

Ans: Payment can be made/received on behalf of third party. There is no issue as far as invoices and receipt corelate with each other. To substantiate the same there should be written understanding between three parties i.e. exporter, relative and client.

Q779. interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal 

Ans: Question not clear