Ques: 946: The Rule 88B has been amended to provide that no interest shall be charged on the amount available in GST cash Ledger for delay in filing GSTR 3B. However the department is of the view that the amended Rule should be applicable wef 10th July 2024 and is demanding interest u/s 74 for FY 2017-18 to 2021-22. What should be the suitable reply regarding applicability of amended Rule 88B for FY 2017-18 to 21-22

Ans: Since the law was amended not retrospectively, we need to stress upon the intent of legislation and in that scenario Malafide intention can not be there. Accordingly you should fight that section 74 should not be invoked

Ques: 945: My client is having two different GSTIN one in Punjab & other in Haryana he is sending goods from Punjab to Haryana on delivery challan for branch transfer is it valid to send interstate goods on delivery challan.

Ans: You need to issue invoice for inter state movement of goods even if it is to branch transfer

Ques: 944: I am a company providing marketing consultancy to companies outside India which is a zero rated supply . I have some accumulated inputs paid on services availed from Consultants in India . Can I claim refund of such input services availed during the day .

I have no other input and output other than what has been mentioned above

Ans: Yes. But if that falls under intermediary services then the same will be taxable rather than zero rated. Accordingly be careful while applying for refund