Pradeep Jain - Chartered Accountant

Sir, WE: Company Details: CLP India Pvt. Ltd an Independent Power Producer having Combined Cycle Power Plant located on Bharuch-Palej road, about 10 km North of Bharuch Railway Station in District Bharuch of the State of Gujarat, India. GPEC is a 100% subsidiary of CLP PA, a Hong Kong based company. CLP India Pvt. Ltd is a 655 MW gas based dual fuel Combined Cycle Power Plant. CLPIPL Plant is capable of running either on Natural Gas or on Naptha. Currently the plant operates on Natural Gas. We have power Purchase agreement with Gujrat Government (GUVNL) Being a power generating company we are not registered with Excise department . According to recent notification 36/2013 of against 139/A we need to obtained Certificate for the usage of RLNG (End use Certificate) Can you Guide for the correct procedure for the process of application? Who will endorsed as do not have any excise registration Any guideline for processing application? We have contacted our local Excise superintendent; however he suggested that as we do not have any registration with excise he is not authorised for such endorsement . Thanks Satish Joshi 9924143161

We hereby intimate that there is not requirement for getting excise registration for claiming the benefit of the customs notification no. 12/2012 and the Central Excise Authorities cannot refuse to grant the end-use certificate to you. You may write a letter requesting to grant you end-use certificate along with the copy of the notification and the condition no. 100 specified in this regard. {Query replied by: CA Neetu Sukhwani}

Sir, we are a taxpayer dealing in health care services. We have been making supply on which tax was payable by us but we have not paid the same erroneously. The same has been pointed out by department recently. Please suggest whether we have to pay interest and penalty along with tax.

As per sub-section (5) and (6) of Section 73 of CGST Act, if you have made payment of tax and informed the same to the department then the department ...
Sir We are dealing in trucks. We have received an export order from foreign buyer. We wish to procure trucks from 5 different manufacturers and supply them directly to the port without receiving on our own premises. Can we do the same to take benefit of merchant export by paying tax @ 0.1%.

. Yes, as per Notification 41/2017-intergrated tax (Rate) dated October 23, 2017, benefit of notification is available only when the material moves fr ...
The agriculture produce like soyabean are taxable however, their warehousing is exempt and not chargeable to tax. How?

Under GST regime, agriculture produce means “any produce out of cultivation of plants and rearing of all life forms of animals except rearing of hor ...
Hello sir we have made export of goods however the funds have not been realized. Is there any implication in GST regarding the same?

As per rule 96B introduced with effect from 23-3-2020 provides that where any refund of IGST paid on export of goods has been received by the exporter ...
What Is the GST rate for interest and penal charges levied by Chit Fund Company in case GST on foremen commission charged is @12%?

GST rate on foremen commission is charged at the rate of 12%. Similarly, GST rate on interest and penal charges shall be @12% only. The same view was ...
Tax payer being a company, is in one state (state -1). However vehicle carrying his goods is caught in another state (state-2) where the company is not having any registration. Company paid penalty under temporary registration ID created by the officer of state-2. Now, company wants to file an appeal but don’t have any temporary registration login credentials. How to file appeal in such a case?

. In the given query, after the interception a temporary ID was created by officer of state-2. However, the login ID and password of temporary registr ...
Whether GST exemption is availed on export of service when invoice is issued in USD and GST is not charged and currency is received in INR?

Export of service is defined under section 2(6) of the IGST Act. It means supply of service when: ? The supplier of service is located in India. ...
E-way bill was generated and then after order was cancelled but E-way bill was not cancelled by both the parties on the portal. What should be done in this case and what are the consequences?

As per provisions of GST, where an e-way bill has been generated but goods are either not transported or are not transported as per the details f ...
The Taxpayer made exempted supplies but forgot to choose the same in GSTN while registering, can he be said to fail his right of exemption?

We do not claim exemption while filing registration application. It is being claimed in GSTR-3B returns. Moreover, only five major products are to ...
If a taxpayer made mistake declaring the HSN/SAC of goods and services supplied, what are the consequences?

Under GST law, one of the most important elements is the classification of goods/services for the purpose of determination of rate of tax to be l ...

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