(a) Describe the provisions relating to import of services by a registered person as contained in the section 7(1)(b), 7(1)(c) and Schedule 1 of the CGST Act, 2017.

(i) List out category of persons who are exempted from the E-invoicing provisions. (2 Marks) (ii) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by certain reasons. What are they? (3 Marks) OR (b) Commissioner has notified some specified persons to maintain additional accounts or documents as mentioned in rule 56 of the CGST Rules 2017, Agent as defined under Section 2(5) of the CGST Act, 2017 is one of them. List the additional accounts or documents to be kept by agent.