Ques: Please quote the relevant section number under which application of gst registration is rejected if applicant reply is not satisfactory and it is rejected by the proper officer within seven days from filing of clarification of reply ?

Ans: If clarification filed by applicant is not found satisfactory, then Section 25(10) of CGST Act, 2017 can be cited.

A Sample rejection note that may be used in ‘Form GST REG-05 –  Order of rejection of application for registration/ amendment/ cancellation’ is as follows:

“As per Section 25(10) of the CGST Act, 2017, read with Rule 9(4) of the CGST Rules, 2017, after considering the response to the notice issued under sub-rule (2) of Rule 9, it has been found that the clarification, information, or documents furnished are not satisfactory for the reasons [specify reasons]. Accordingly, your application is liable to be rejected.”

Ques: My client is a merchant exporter, and he has to supply free of cost samples to its foreign customers. How to show the same in GSTR 1?

If it is shown at nominal value then debtors will be inflated, in that case how can we adjust the said amount in debtors, as the payment will not be received against the sample?

Ans: So sending free sample do not require value to reflected. Need to mention free sample. Also one need to reverse itc for the value of free sample

Ques: Whether services provided by a company or LLP to an LLP (wherein designated partners & are director as designated partners) is covered under Reverse Charge Mechanism (RCM), payable by LLP.

Ans: As such No. there are only specified services which are under RCM. Unless you provide that services there is no RCM