Do we need to charge GST on credit notes which are issued on target basis?

GST law prescribes that the turnover of the preceding financial year is required to be considered for computing the turnover for obtaining the registration under composition scheme

If employees of a company registered in Delhi receive hotel or lodging services from a hotel or a lodge located in Uttarakhand, what are the circumstances under which input tax credit shall be available to the Delhi-based company?

Under GST law, the place of supply in respect of hotel/lodging services shall be the location of the hotel, that is, Uttarakhand. Accordingly, the Delhi-based company shall be eligible to obtain input tax credit only in case where it has a registration in Uttarakhand and a tax invoice is issued by the hotel mentioning the GSTIN of the recipient for Uttarakhand.

Should