Works contractor received a cheque from government against contract value . But they will not give any invoice . Now who will raise invoice in this case ? Contractor or Department? And is it B2B or B2C

I HAVE IGST CREDIT IN ELECTRONIC CREDIT LEDGER AND IN DEC-23 I HAVE LIABILITY OF SGST.
I WANTS TO KNOW THAT CAN I ADJUST MY IGST CREDIT AGAINST SGST LIABILITY ?

What is the time limit to file appeal against the order of cancellation of Gst Number

Facts : A Lady Doctor (Dentist) in Delhi stays at “X” Location and has gross annual receipts from her profession clinic in Delhi state at “Y” Location of Rs. 15 Lakhs. Apart from this, she receives rent of 24 Lakhs p.a. from letting on hire her commercial property in Uttar Pradesh.

Q: Whether she is liable to take registration under GST in Delhi (Location “X’ or “Y”) / Uttar Pradesh only / Both the states separately?

Q : Can she take registration in U.P state only and do all the compliances of GST without touching upon her clinic’s (Health Care Service) income from Delhi ?

Are post sale discounts/incentives received through financial credit notes for prompt payment, target based discounts etc taxable under the hands of dealers who receive them?

Can it be treated as support service for enhancing the sales of the supplier and can the discount or incentive received be treated as consideration for the said support service?

The types of discounts or incentives are cash discounts, target based discounts, discounts for prompt payments etc. I have a view that these are not liable to be taxed at the hands of the recipient of the discount. However, if gst is being demanded on the said amounts on the grounds that

As per Section 2(17) "business" includes -
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);

As per Section 2 (102) of the CGST Act,2017 "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;
As per Section 2(31) of CGST Act, 2017 "consideration" in relation to the supply of goods or services or both includes-
(a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;
(b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government:

In this case, these incentives are treated as consideration from suppliers for enhancing the volume of sales in the furtherance of their business. Such activity/transaction effected in the course or furtherance of business is a supply of service under Section 7 of the CGST Act.
The nature of the above activity is classifiable under support services related to promotion of trading by receiving payment as an inducement for supply of goods in the course or furtherance of their business. As per Entry No. 453 of the Annexure to the Notification No. 11/2017 CT (Rate) dated 28.06.2017 the services is classified under 998599 as ‘other support services nowhere else classified’ and attracts 18% of GST.

Is this acceptable? What are strong grounds to clearly object this demand?

what amount to be taken for stock transfer from one state to another state under GST .

Queries
1.Whether i can change LEGAL name (Owner name) in GST Registration as on today ?
2.If No, what is the process of cancelling the GST Registration ?
3.How can we transfer the ITC of this GST registration to New GST Registered entity ? what will be the process ?

Please guide and advise.

Can we take credit of IGST amount paid to custom department on goods imported through "Courier bill of Entry XIV for home consumption"? it is imported in name of the company gst number and it's for resale business purpose only in india.

Dear Experts,
My client export some items (100 items in one invoice) in with pay IGST & some items without pay (under bond) When I prepare E_Invoice some error show at the time. Please help me.

I have registered under GST and my turnover of business exceeds Rs 40 lakhs for which i collect gst. Now i am letting out Residential property to an unregistered person who intends to run Paying Guest. Should i have to collect GST 18% on rent received from that person. or Am i exempt to collect GST as it is my residential property but now giving letting out to a person who intends to run paying guest.