What should be the legal procedure from suppliers end when a export sales return is occurs ? Please suggest.

We do business of Printing And Graphics, We have the following query

1- Drafting topics related to nursing and medical courses provided by the buyer.
2- We make and supply the book along with the goods material and printing, as per drafting provided by the buyer
3- We have written HSN 4820 (12%) in the sales bill
If any Experts have AAR Or Notification that such goods fall in 4820 (12%), Please provide to us,

in fy 17-18 in aug entered tax on outward supply 50000 CGST 5000 SGST ( diff 50000-5000=45000) in 3B , in dec-18 45000 should be increase in SGST outward supply but wrongly 45000 sgst less in input hence there was no any tax payable , but now gst dept issue notice for difference between gstr 1 cgst 50000 3b 5000. ( at the 1st time 3b introduce for 3 month and after that they increase 6 month, 3b was not permanent return & itc set off through 3 not 3b , & itc mechanism as law was not apply as yet ) can dept disallow itc 45000/- ?

1st query:

Car battery purchased for personal use. Now I want to reverse this itc. Which option shall I use to reverse:

1. Showing itc reversal u/s 42 43 or 17(5) in Table 4B(1)
2. Other in Table 4B(2)
3. Ineligible itc u/s 16(4) & ITC restricted due to POS rules in table 4D(2)

Query 2

In q1"23 filled one gst sales bill in gstr1 and paid in cash in 3b. Till now no further sales bill. Now credit note for that sales bill is created and filed. As there is no other sales bill hence in gstr 1 it is showing as negatinve invoice value. And also no payment in gstr3b. But what to do to get return that gst amount paid in cash to back in cash ledger.

Dear Sir,

We are into transportation following RCM basis if GST no. wrongly mentioned in last FY 2022-2023 GSTR1 for the month of Dec-2022 can we rectify the same.

Kindly confirm
Thanks & Regards

ABC Ltd Company hired us for transportation of goods from place A to place B. we don’t have any transport vehicle so we hired transport vehicle with driver from third party (all are unregistered persons under GST). Further provided that we paid GST of Transportation service provide to ABC ltd under forward charge.

Query-
1. Weather we are liable to pay GST under RCM for third party transactions made in the given case?
2. If same scenario is made for construction contract (work contract) and we hiring third party service to construction of building can we liable for pay GST under RCM?
3. One of my friend said that the RCM on construction contract in not paid but RCM of hiring of vehicle in liable to paid. Why should RCM in liable for Hiring of Vehicle but not on work contract service for construction. So, therefore clarify the same?

Dear Experts,
1 A company is availing the valuation services for its business premises from a registered Chartered Engineer
2 What would be the GST implications on its service
3 The service provider does not registered under GST

Dear Sir,
We are corporate company, security service provider is individual with GST register person but as per gst law we are taking monthly bill without gst from them due to service provider is individual, as well as we are paying RCM to GST authority and taking input credit on this bills.
Later on service provider cancelled their gst registration due to this reason GST authority will disallow the our GST input credit on security charges. please clarify this issue

Dear Experts,

I am filing one GST Cancellation application however unable to file it due to below message:

"Warning Application of Cancellation of Registration is not allowed as you have filed an Application for Amendment of Core fields vide ARN xxxxx which is pending for Processing with tax official"

This is on old application made in 2020 for which reply was not submitted and tax officer has still not rejected at his end.

Please advice

Regards,

Sale of Digital painting is sale of goods or sale of services where only a photo is created with the help of some softwares and created photo is sent through internet. And what if this sale is outside India. Is it a export of service or goods?