Q. 732 Can we claim the GST input for payment of GST against car parking charges paid by the company?

Ans. ITC on car parking charges is a disputed matter. You are required to take a professional opinion on the above subject matter.

Q. 731 We have raised the commercial tax invoice let say for Rs. 100/- whereas the E-invoice was made for Rs. 75/- in the month of July 2023. Since we use the SAP, we will not be able to change the commercial tax invoice in the SAP and also July 2023 month has been closed. We have manually incorporated the correct value ie Rs. 100/- in GSTR -1 for the month of July 2023. So my query is how to correct the e-invoice with correct value?

Ans. You can cancel the e-invoice within 24 hrs, post 24 hrs you can issue credit note for the same. 

Q. 730 Pl let me know GST provisions relating to supplying of online services by a foreign company registered in India along with the availability of ITC for recipient of services.

Ans. We understand the above query pertains to Online Information and Database Access or Retrieval services(OIDAR), in that case if the Supplier is located outside India and the recipient is in India then RCM will be applicable, and if both the service provider and service recipient is located in India then it would be covered under forward charge. Further, ITC will be available to the service recipient.