I have an query regarding GST E-waybill.
I have some confussion regarding GST E-waybill which is -

In case I have made 2 GST invoice in the name of same customer(same GST number) in same date and materials are despatched in same vehicle on same day. 1 st invoice value is more than 50,000(inter state)/100000 (intra state in W.B) and 2 nd invoice is below the limit. Due to different p.o we need to make seperate invoice on same customer. Combined invoice not accepted by customer.

My query is that - in the above situation will it be need to generate E-waybill for both invoice or only generate 1 E-waybill which have more than threshold limit as total consignment sending in same vehicle on same day.

Please clear my confusion regarding this anyone.

I have took input credit of jun month bill in may by mistake now will i have to pay penalty with interest on this.

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Mu father had two godown registered under Gst, now I have registered my own firm on one of those.Both of us would be dealing in same goods.My questions are:
1) Whether we both can utilise that place?
2) If we cannot share same place then goods bought under father's firm is placed and cannot be moved from godown.Do I need to show it as a supply to my firm and if yes then how? Although supply would be made from father firm to my own, would there be a need for eway bill?
Would really appreciate your help, Thanks.
Let me know if you have any other suggestions.

- Need some clarity Please.

Case Law Details
Case Name : In Re Gogte Infrastructure Development Corporation Ltd. (AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 2/2018
Date of Judgement/Order : 21/03/2018
Related Assessment Year :
Courts : AAR Karnataka (12) Advance Rulings (306)


In Re Gogte Infrastructure Development Corporation Ltd. (AAR Karnataka)
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly.

FULL TEXT OF AAR RULING IS AS FOLLOWS:

1. M/s Gogte Infrasturcture Development Corporation Limited, 2nd Floor, NASCO ISHANNYA, 27/1, Khanapur Road, Tilakwadi, Belgaum – 560 006, having GSTIN number 29AAACG9426F1ZI, have filed an application, on 25.11.2017, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 8s IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form of challan for Rs.5,000/- bearing CIN number UTIB17112900307729 dated 24.11.2017.

2. The Applicant is engaged in hotel business, having hotel “Fairfield Marriott” and provides hotel accommodation 8b restaurant services. They are providing services to the employees & guests of some of the units in SEZ, Belgavi, in addition to the regular customers. They are charging SGST & CGST at the applicable rates. The SEZ units contended that the services are being supplied / rendered to SEZ units only and hence rate of GST is NIL as per provisions of section 16(1) of IGST Act’2017. Therefore the applicant filed this instant application seeking advance ruling on the following issue :

“Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

PERSONAL HEARING:/PROCEEDINGS HELD ON 09.02.2018.

3. The Applicant submitted Specific authorization, issued by Sri. Prabhakar S Apte, Director., M/s Gogte Infrastructure Development Corporation Ltd.. authorizing Sri. R.L. Barve, Chartered Accountant to represent the applicant in and to produce accounts and documents connected with the proceedings before the authorities in respect of the instant application for Advance Ruling under CGST / SGST Act, 2017.

4. The authorised representative Sri. R.L. Barve, Chartered Accountant during the personal hearing proceedings stated / pleaded that the applicant is a public limited company; that they are into the hotel business providing hotel accommodation & restaurant services in Belgaum; that the hotel is situated outside the SEZ and also independent of SEZ; that the billing is done on SEZ company for employees of SEZ; that they have not entered into any contract with either SEZ or any unit in the SEZ; that they are not giving any concessional rate to the billings of SEZ at present; that SEZ units contended for concession; that SEZ units gave letter to the hotel to provide billing in their name whenever any of their guest / employee uses the services/ facilities and hence they filed the instant application.

FINDINGS & DISCUSSION:

5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri R.L. Barve, Chartered Accountant during the personal hearing. We also considered the issue/transaction(s) involved on which advance ruling is sought by the applicant, relevant facts of the transaction(s) involved, the applicant’s understanding of rate of tax in respect of the transaction(s).

6. The Applicant, filed this application dated 25.11.2017 for advance ruling, seeking clarification as to “Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

7. Supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit are treated as ‘Zero Rated Supply’ in terms of Section 16(l)(b) of IGST Act’ 2017. Further Rule 46 of CGST Rules 2017 stipulates that the invoice shall carry an endorsement “Supply meant for export / Supply to SEZ unit or SEZ Developer for authorised operations on payment of Integrated Tax” or “Supply meant for Export / Supply to SEZ unit or SEZ Developer for authorised operations under Bond or Letter of Undertaking without payment of Integrated Tax” as the case may be.

8. Therefore on reading Section 16(l)(b) of IGST Act’ 2017 & Rule 46 of CGST Rules 2017 together it is clearly evident that the supplies of goods or services or both towards the authorised operations only shall be treated as Supplies to SEZ Developer / SEZ Unit.

9. The place of supply of the services by way of lodging accommodation by a hotel, shall be the location at which the immovable property (hotel) is located or intended to be located, as per Section 12 (3)(b) of the Integrated Goods and Services Tax Act, 2017. Also the place of supply of restaurant and catering services shall be the location where the services are actually performed, as per Section 12 (4) of the Integrated Goods and Services Tax Act, 2017. In the instant case, admittedly, the applicant is located outside the SEZ. Therefore the services rendered by the applicant are neither the part of authorised operations nor consumed inside the SEZ.

10. Since place of provision of services in case of Hotel has been prescribed under the Act location of the Hotel’ the rendition of services of restaurant, short term accommodation and Banqueting/conferencing cannot be said to have been ‘imported or procured’ into SEZ Unit/Developer. Hence, by no stretch of imagination and therefore, in the instant case, the supply is intra state supply.

11. In view of the foregoing, we pass the following.

RULING

The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly.

In the month of May we take Rs 600000/- as input Tax wrongly ( purchase Motro car). In the June there is no Out put Tax. Then how we adjust the ITC for Rs 600000/- in GSTR 3B.
Please help us

Dear Experts,

In the month of march 18 We have purchased some goods from vendor. but I forgot to enter Purchase bill of Rs.33310/- Including GST. in busy. Now please guide to me what should i have to do.

Thank you

MY 3B RETURN WRONG FILL OFFSETED HO GAYI HAI LEKIN MAINE FILE NHI KI HAI RESET BHI NAHI HO RAHI HAI KAISE RESET KAR SAKTE HAIN HELP ME ONLY SUBMIT HUYI HAI

My client EXCLUSIVELY deals in HSN 7117 Bangles of lac/ shellac on which CGST and SGST is 0%.
He is exceeding minimum threshold of 20 Lakhs and estimated turnover for current year is 50 Lakhs,
Do he require to take GST Registration?

Dear All,

I had been to MI A1 authorized service center and I got done my phone serviced. They charged GST and when I inquired where is the GSTIN they told it is not there. It happened in Mangalore, Karnataka. They have charged more than Rs 1100 as GST. Am really upset with their service and invoice. Where I can file complaint against such people. Please guide me. If possible please send me a link. 

One of my client is a Doctor - PRactitioner, Credits in his account is above 20 Lakhs, But the GST Registration is not there, and moreover this nature of business is in Exemption list in GST.

Whether I Need to register for GST and File GST Returns monthly showing the Gross Receipts and Nil GST Payment. Because this Doctor has only Medical Practitioner Certificate, But No other Business Proof Available for showing his income source.