Question 3: Thanks for prompt reply , however we are not clear in the following query replies received from you. Hence it is again requested to re-visit :

Query No. 2 : Supply of goods to related party or Group Companies. We want to convey you that in case of supply of finished goods or services to a Group Companies or related parties as per the balance sheet what should be the valuation method . you have referred to follow Section 7 of CGST Act, 2017 which prescribes - " Scope of Supply " which does not specify any provisions for supply to related or Group Company. We supply the goods under cover of invoice and payment is received invoice wise.

Query No. 3 ; Supply to open market :

We supply goods to our buyer on principle to principle bases our consideration is wholly in money where as you have referred Rule 27 of CGST Act which specifies "Value of goods or services where the consideration is not wholly in money " Further we would also request you to guide whether " Duty under GST can be paid under protest ' if yes, under what Provision of GST.

Answer: Query no 2 Please see all supplies are covered under section 7 Various registration under same PAN are considered as distinct person As per section 25(4) of CGSt Act the same is as follow Section 25(4)

A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.

Since all these registration are distinct person so you are considering them different person and paying tax but at the same time valuation rule are to be followed because they are related parties. .We have quoted relevant Rules which may apply in most of the cases but generally overlooked In your case if they are not applicable then it's alright. query 3 Same as above the rules are quoted to take precaution if not applicable no problem

(Reply dt.18/01/2018)