Q. 693 We are into FMCG having Pan India sales through distributors. We monthly or quarterly issues the circulars to the sales team regarding the target based incentives to the registered distributors and credit notes will be issued and paid to those who have achieved their targets as per the circulars.(No GST in the credit notes). We do not receive any invoices/tax invoices from the respective distributors for the said incentives credit notes issued to them or paid to them. So in this case who is responsible for collecting the GST or if at all the distributor issues the Tax Invoices can we avail the ITC. Please clarify the issue at the earliest.

Ans. If there is any provision of services from the distributor to the company, the distributor should issue a tax invoice, allowing you to claim Input Tax Credit (ITC). However, it should be noted that the mentioned transaction does not fall within the purview of Reverse Charge Mechanism (RCM).

Q. 692 I am traders in food supplementary item,I want to send my goods to Manipur, but due to the violence in Manipur, my goods go to Assam through another route.There is no other option other than that due to which the validity of e-way bill expires any such circular or notification due to which my goods do not stop.

Ans. You may opt for extension of e-way bill.

Q. 691 Is GST ITC can be availed and utilised on BSE listing fees paid for FY 2023-24 and amount paid towards one time delisting fees?

Ans. ITC on listing fees is not specifically blocked under section 17(5).