A market research organization primarily registered in Maharashtra has obtained temporary registration of Haryana.
It is holding market research seminar in Haryana. Sale invoice will be raised under Haryana registration.

Sale invoice includes 1) Delegate Fees for representatives of companies etc who will attend the seminar, 2)
Partnership Fees and 3) Exhibitor Stall at Seminar

1) What should be place of supply for each of the above; especially when client has registration in other state?

X is a market research organization. It has individuals as well as non-individuals (like partnership firms, companies) as members. X has arranged market research seminar for members as well as non-members in a hotel. Hotel bill will include rent as well as charges or food & beverages.

Can ITC be claimed on both rent as well as food & beverages OR only on rent?

We are a hospital providing healthcare services, which are exempt from GST. On 31-01-2024, we purchased medical equipment worth ₹80,00,000/-. Since our services are exempt, we did not claim ITC on this purchase.

Unfortunately, the machine has turned out to be defective, and we are returning it to the supplier. The issue we are facing is:

The supplier says they cannot raise a credit note.

We also cannot raise a sales invoice for returning the equipment, as that would attract GST liability, which we would have to bear from our own funds.

Our intention is only to return the defective machine and obtain a full reimbursement, since the defect is on the supplier’s side.

Could you please advise the correct legal and GST-compliant procedure for returning the equipment and obtaining full reimbursement without incurring GST liability?

Hello,
A particular client of mine has a centralised billing system which makes the invoice numbering out of his hands. How should i report those non-sequencial yet ascending invoices in Table 13 of GSTR-1. Please advice.

Dear Sir,
We are registered in gst in Maharashtra providing custom clearing service including Unloading of Material, Stuffing of Container, Transport of Container from CFS JNPT to JNPT Port.

All Services are provided at JNPT Navi Mumbai.

Our Client is registered at Haryana. asking us to raise the invoice in Haryana address with Haryana GST.

at the time of raising the invoice what will be the place of supply and which GST component will be charge i.e. IGST or SGST and CGST.

Thanks in Advance.

Respected Sir,

One of our client GTA was providing services under forward charges @12% & having 5 Lorries which have purchased in May-2022. But Unfortunately, proprietor died in July-25, now we have applied for closure of this business as family don't want to continue.
Sir, my query is that : should we reverse the ITC taken on above lorries by reducing the ITC amount 5% per quarter basis and we have to pay 35% of ITC availed (ITC Availing time 3 years + 1 Quarter = 13 Quarter i.e. 65%)? Or we can avail any exemption in this exceptional case.

Kindly Advise.

Rakesh Sharma

Dear Expert,

I seek your guidance regarding the applicability of e-invoicing and the 30-day reporting requirement under GST based on the following facts:

My aggregate turnover in FY 2023–24 was below 10 crore.

During FY 2024–25, my aggregate turnover exceeded 10 crore only in March 2025.

I did not generate e-invoices for B2B transactions issued in April and May 2024, these e-invoices were generated on 10th August 2025.

The time limit 30-day e-invoicing reporting rule was notified as effective from 1st April 2025.

In this context, I request your guidance on the following:

1. Does the e-invoicing mandate, along with the 30-day reporting rule, apply retrospectively to invoices issued in April and May 2024, even though my turnover was below 10 crore at that time and only crossed the threshold at the end of FY 2024–25?

2. Can I be held liable for non-compliance or delayed compliance in generating e-invoices for the above-mentioned period, considering that the mandate became applicable only after my turnover exceeded the prescribed limit at financial year-end?

3. If e-invoicing and the 30-day limit are applicable in this scenario, what specific penalties or consequences might arise due to the delay in e-invoice generation for April and May 2024?

The GST portal continues to allow generation of IRNs for April–May 2024 invoices in August 2025.

Thank you for your valuable guidance.

Goods sent to Intersate branch(Delhi) for Exhibition on Delivery challan with EWB. after somedays same goods reurn by the intersate branch(Delhi) on Delivery challan with EWB....
i)is it compulsory to show material in entry in both branch ....
ii)GST liability/Treatment, if any

Sir, ITC is elegible on" Plant & Machinery" as per 17(5)(c). I mean, if construction of Immoviable property qualify the definition of " Plant & Machinary"- is it correct sir.

We purchased goods from some Haryana party in 2020, but while filing the GSTR-1 return the party
filled the pleace of ​​supply incorrectly, now in 2025 we have received notice of 74, what do
we do and what steps can we take.Do we have to pay taxes to the government again?