Ques: 906: DRC-01 RECEIVED FOR DIFFERENCE IN EWAY BILL AND OUTWARD SUPPLIES THE REASON BEING TWO INVOICE CANCELLED BUT EWAY BILL NOT CANCLLED PLEASE ADVICE WHAT TO DO AND WHAT REPLY WE SHOULD FILE.

Ans: One has to prepare a record and submit to authorities. Also refer some judgement may not be of GST but it earlier regime 

Ques: 905: A CHARITABLE REGD. TRUST HAVING REGD OFFICE IN DELHI AND IS RUNNING A SCHOOL IN OTHER STATE. AS LAND AND BUILDING BELONGS TO TRUST A NOTIONAL RENT IS BOOKED INTHE BOOKS OF SCHOOL. SIR SHOULD TRUST CHARGE GST ON RENTAL.

Ans. Yes it will be taxable under GST 

Ques: 904: PLEASE ADVISE HOW TO REPLY TO DRC-01 :- WHERE A DEALER HAS TREATED CREDIT NOTE RECEIVED FROM BUYER IN RESPECT OF SALE RETURN AS PURCHASE AND INCREASED THE INPUT INSTEAD OF REDUCING OUTPUT TAX AS THE OUTPUT TAX WAS BECOMING NEGATIVE AND GSTR-3B WAS NOT ACCEPTING NEGATIVE FIGURE DURING THE YEAR 2019-20

Ans:As per Section 34 of the CGST Act, 2017, the Supplier is required to issue Credit note in respect of supplies made by them where the goods supplied are returned by the recipient.  Further, such Supplier is also required to report such Credit note in the GST returns.Accordingly, in the present case, the dealer is required to raise Credit note and report such Credit note in the GST returns.  However, in case value of such Credit note is greater than the value of output invoices for the particular period, in such a situation, the dealer is required to report such Credit note in the GST returns in the month wherein outward invoices are greater than the value of Credit note.