Ques: 940 : Request for Guidance on Rejection of GST Cancellation Application**
We have recently received an order dated 01-08-2024 rejecting our application for GST cancellation, which was initially filed on 14-09-2022. The rejection is primarily due to reported discrepancies between GSTR-2A and GSTR-3B, suggesting tax liability. However, the order does not provide any specific mismatch data or a tax demand amount.
In light of this, we seek your expert guidance on the following:
How should we approach the verification and reconciliation of discrepancies between GSTR-2A and GSTR-3B?
What should be the content and structure of our response to the GST officer? How can we effectively present our case?
How should we formally request detailed mismatch data and any specific tax demand from the GST officer to clarify the issues cited in the rejection?

Ans: Unless there is specific allegation the show cause notice or cancellation of registration is bad in eyes of law. Search a good judgement form Taxo.online on similar line and file an appeal

Ques: 939: In case of refund application of merchant exporter, the refund processing officer is denying to refund the amount of refund claim stating that the exporter has not mentioned the gstin and tax invoice number of its suppliers on the the shipping bill, being one of the condition of the notification 40/2017 central tax (rate). What remedy can be sort for as the export has already taken place.

Ans: You can file amendment in shipping bill on the basis of documentary evidence which was in existence at the time the goods were exported,

Ques: 938: In case of sale of capital goods, purchased in Gst regime, on which no ITC was claimed, then Gst payable on supply of such capital goods is based on transaction value or margin ?

Ans: It’s on transactional value except in case of motor vehicle on which marginal value has to take