Q767. Can we claim ITC on Goods given as Incentives to Dealers . The Karnataka Bench of AAR (Authority for Advance Ruling ) ruled YES in case of Orient Cement Ltd on 24th August 2023 

Ans:  in case free supply/gift item, ITC is not available as provided under Section 17(5) of CGST Act 2017

Q764. We have purchased the goods, we are having tax invoice, w-way bill and paid within 5 days to vendor. Vendor Filed the GSTR -3B but not paid the amount.

Ans: In that case ITC claimed need to reverse along with interest and penalty. As per HC order, department need to esablish that vendor is fake

Q765. I am small exporter of professional services under zero rated supply. i have already filed GSTR 1 and 3B for financial year 2022-23. I want to add some sales which got missed for FY 2023. Is there a way to amend the GSTR 1 and 3B. If no, what are the options before me?

Ans: There is no amendment allowed in GSTR. You can furnish those details in current month GSTR and suitably reflect in annual return for that mistake of that period