A. It will be processed by the proper officer and he will issue refund order in RFD-06.
A. If credit of the excise duty was taken in the last return filed under excise, and then it is eligible for transition
A. You can furnish their detail in TRANS-1/TRANS-2.
A. You can file a complaint against it in the Screening Committee (of your state) of the National Anti profiteering Authority.
A. CMP-04 is required to be filed by any person withdrawing from composition scheme.
A. As per Rule 5(1)(b) of CGST Rules Composition scheme is not available in such cases.
A. GSTR -4
A. As per section 31(1) of CGST Act Invoice has to be issued at the time of removal of goods for supply. Need to issue invoice at the time of every supply.
A. As per Section 17(5) of the CGST Act, 2017 he cannot take ITC for this.
A. Only one benefit is available. You cannot claim drawback and ITC refund of same taxes together.
A. It is performing the role of intermediary. So place of supply is in India and therefore it is subjected to GST and will not be treated as export of services.
A. If the supply satisfies all the conditions of export of service Section 2(6) of IGST Act), then the supplier may opt for export of services under LUT or Bond and not pay any tax.