To,

The Assistant Commissioner

Imphal Audit Circle

Imphal

Dear Sir,

Subject: Reply and Submission of Documents for GST Audit(GST-ADT-01)-DIN-

20240370UY0000553255 dated 14/03/2024

I am writing in response to the intimation received for conducting GST Audit (GST-ADT-01)
via DIN-20240370UY0000553255 dated 14/03/2024. We would like to inform you that we are
in the process of submitting the requested documents as follows:

1. Electronic Credit Ledger, Electronic Cash Ledger, and ITC Credit Statement for the
Financial Year (F.Y.) 2018-19 to 2022-23.

2. Copies of Balance Sheet, Profit Loss, for the (F.Y.) 2018-19 to 2022-23.

3. Taxpayer’s Profile.

4. TVS Account Statement.

5. GSTR-9 & GSTR-9C for the (F.Y.) 2018-19 to 2022-23.

6. Sample Copies of Free Service Invoice

7. Explanation in connection to Commission Income:- Assesse would also like to

submit that the commission income received from any financer is being issued with a
challan under Reverse Charge Mechanism (RCM). As a result, we believe that we are
not liable to pay GST on this income. For your reference, I have attached a copy of one
such challan.

8. Order Copy related to SCN-1EUV01020823006, which was issued earlier and disposed
of regarding an alleged amount of Rs. 6,818,936/- excess claimed in F.Y. 2017-18.

9. Explanation in connection to Freight Charges.:- Assesse would like to submit a

declaration regarding the reason for not paying Reverse Charge Mechanism (RCM) on
Freight Charges. Assesse would like to submit that as per our agreement with TVS, no
freight charges are to be borne by us because all the charges are included in the Cost
 of Vehicle. Hence, we have not paid any freight charges separately and therefore no
RCM is applicable. For your ready reference, we are submitting the Agreement copy
also where it’s clearly mentioned in Clause No 4.1 of these agreement.

10. Explanation in connection to Free Service:- The assessee would like to clarify that free
service billing is conducted without any service charge; only spare parts are directly
billed in the name of the customer. The income booked in "Indirect Income" in the
Profit & Loss statement represents reimbursement from the company directly.
However, until now, they haven't provided us with the financial credit note; they are
only adjusting in our ledger. For your reference, one free service invoice is attached.

11. Form GSTR-9 for the F.Y. 2021-22 is also filed with Late Rs.200 Per day.

We assure you that we are fully compliant with GST regulations and are ready to provide any
further information or clarification required during the audit process.

Thank you for your understanding and cooperation. In case, your good self requires any
other information, we will provide the same.

Yours sincerely,

For, Union Enterprises

Potshangbam Khonichaoba Meetei

(Proprietor)