Q. 720 If an individual supplies exempt goods, such as eggs or wheat flour, and subsequently avails services from a registered person to facilitate the supply of these goods to customers, is supplier also will not charge Goods and Services Tax (GST) on the provided service as the service received for the distribution of exempt goods ?

Ans. Services provided by a goods transport agency, by way of transport in a goods carriage of— agricultural produce; milk, salt and food grain including flour, pulses and rice; are exempt given under notification no. 12/2017- CTR.

Q. 719 Differences between static vs dynamic ?

Ans. Static QR Code: The actual destination website URL is placed directly into the QR code and can’t be modified. Dynamic QR Code: A short URL is placed into the QR code which then transparently re-directs the user to the intended destination website URL, with the short URL redirection destination URL able to be changed after the QR code has been created. 

Q. 718 HOW TO CANCEL THE GST NUMBER? WHAT IS THE PROCESS TO CLAIM THE REMAINING ITC RECEIVED BEFORE CANCELLING GST NUMBER, IF SOMEONE IS FILING NIL GST RETURN?

Ans. Every registered taxable person whose registration has been cancelled (either suo moto by the proper officer or on an application made by the applicant i.e. voluntary cancellation), shall be required to furnish a final return in Form GSTR-10 through the common portal within 3 months of the date of cancellation or the date of order of cancellation, whichever is later. Further, ITC needs to be repaid as registered persons are no longer eligible to claim ITC.