e way applicability on Cold Storage

[Devendra Dahiya]

Sir

One of my client is engaged in cold storage services in Haryana. Now GST Notice ASMT-10 issued in the name of firm that there is difference between e way bill liability and GSTR-3B liability. As per my client, firm is not engaged in supply of goods hence E way bill is responsibility of only supplier sending goods through delivery challan. firm income is from cold storage rental receipt. please suggest.

AI Summary

Client Challenges GST Notice Over E-Way Bill Discrepancies, Asserts Responsibility Lies with Suppliers Under ASMT-10. A client providing cold storage services in Haryana received a GST Notice (ASMT-10) due to discrepancies between e-way bill liability and GSTR-3B liability. The client argues that since they do not supply goods, the e-way bill responsibility lies with the supplier. Experts in the forum suggest verifying any e-way bills issued and their accuracy, emphasizing that e-way bills pertain to goods, not services. They recommend preparing a reconciliation of consignments and service invoices to clarify the situation to authorities. The notice is likely system-generated, and a clear response may prevent further proceedings.