Q. 675 A works contractor whose GSTIN was cancelled for non filing of Returns due to financial crunch . Now to take benifit of amnesty he paid tax , interest , penalty and also claimed ITC on purchases which he made during period in which his number was cancelled . is ITC is so allowable. Is there any high court or supreme court decision . 

Ans. https://taxo.online/judgment/assessee-can-claim-itc-on-revocation-of-cancelled-registration/

Q. 674 In case of hotel booking agent is booking a hotel (Hotel and commission agent both situated in same state lets say Delhi) on behalf of Mr X (situated in Goa). Then what will be the POS on commission received by hotel booking agent from Mr. X and acordingly what will be charged by commission agent – IGST or CGST & SGST ?

Ans. IGST will be charged by the commission agent. 

Q. 673 We had travelled to another city for an audit assignment and incurred expenses for overnight hotel stay , which shall be reimbursed by the auditee (client). We are in doubt as to how should we claim the reimbursement, either as professional income (through tax invoice) or the total expense (through debit note) ?

Ans. In the case of tax invoice issuance or debit note, GST is applicable. However, when it comes to pure agent services, GST does not apply to expense reimbursements.