Q. 663 PLEASE EXPLAIN SECTION AND RULE TO RECIFY ANY NOTICE/ORDERIN GST —

Ans. Reply to the notice issued under section61 intimating discrepancies in the return, you can follow FORM GST ASMT 11 [See rule 99(2)] 

Q. 662 We have received GST Notice (ASMT-10). As per notice in the f.y. 2017-18 it is stated that ITC as per GSTR3B is Rs.98,76,941 & and as per GSTR2A Rs.98,71,501.79, difference of Rs.5439.21. Officer has asked the explanation for this difference. As per our record we have reversed the difference amount of Rs. 5439.21 in March 2020 – 3B return. Let us know how we should reply and also whether the department will ask for interest payment. Kindly advise.

Ans. Yes, interest needs to be discharged. You are required to prepare ITC reconciliation for the differences appearing in the said returns. 

Q. 661 Whether delegate fee or conference participation fee for a study seminar/ conference liable to be taxed under GST if the conference is organised by a hospital providing medical care services or an educational institution providing degree courses ?

Ans.Yes, GST is applicable, hence taxable.