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One of my client is a garment manufacturer at ludhiana (Punjab) . He wants to send the garments to Zirak pur also in Punjab for exhibition and sale from that place. Now my question is that,how ca n we send the garments to that place and sale from that place. can we show that place as additional place of business after amending the registration.Kindly let me have your expert opinion in the matter. ANSWER Facts of the Case:  A per registered in Ludhiana (Punjab) wants to make a sale from within Punjab but from an exhibition that is a place  other than the registered POB . Law applied:  If a taxable supply is made from a place other than the registered POB the same shall be registered and treated as additional POB. Interpretation:   The 2 cases shall have following implications : Case 1: Other place is registered as additional POB. 1. Movement from factory to other place shall be made against challan since this is not a taxable supply. 2. When t...

GST Highlights 31st Jan. 2019 Patanjali dealer fined for not passing on GST rate cut to consumers The dealer further argued that he had only charged 5 per cent commission which he had been doing since before GST came to force, adding that he did not profiteer. A dealer of Patanjali Ayurveda has been held by the National Anti-profiteering Authority (NAA) for not passing on the benefits of duty reduction to his customers. The GST profiteering watchdog has asked the dealer to deposit the undue profit made with the Consumer Welfare Fund. The dealer has been asked to deposit Rs 6.06 lakh along with an interest of 18 per cent liable from the date this amount was realised by him from his customers till the date he deposits it in the Consumer Welfare Fund. [caption id="attachment_43" align="aligncenter" width="411"] Highlights of CGST Amendment Act, 2018 Changes will be effective from 1st Feb 2019 Proposal to encourage taxmen to file GST profiteering ...