In Annexure B utility, for inward supplies liable to reverse charge, whether the “Document Number” and “Document Date” are required to be mentioned as per the self-invoice issued under RCM provisions? Further, whether such inward supplies liable to reverse charge are required to be reported supply-wise/invoice-wise along with HSN Code details?

fy22-23
dealer availaed more than 2b in 3b monthly retrns by 11 lakhs
Thereafter in march 23, when he realised, instead of reversing this 11 lakhs, he typed 21 lakhs in reversal.

now in may 2026, can he re-reverse this excess 10 lacs?

my view-->yes, financial justice should allow him to get back this 10 lakhs due to mistyping.
my question ->but how in 3b he can re-reverse (or recoup the excess 10 lakh reversed in march 2023?)

If sale and deliver the goods worth Rs.1.00 lac or more by non motorised cart i.e. thela or rickshaw whether e way bill is mandatory ?

Hi

Our rented office premises is used to provide research and testing work to our clients. We met a painting work expenses for such premises. Can we claim ITC on this? If yes please provide any case laws if any for reference purpose.

Thank you guys in advance.

Hi,
i am unable to change my API password because of i forgot my existing password. Is there any other way to change my API password for e invoice generation. let me know the process. Thanks in advance

What is the GST Rate on carbonated drinks ? is there cess applicable or not ? Please suggest

We have 12% of imports of goods IGST ITC in our credit ledger. Can we use the ITC against our 18% sales GST LIABILITIES in GSTR-3B?

Can a partnership firm become a director in a private limited company? If yes whose PAN CARD OR PHOTO ETC details are required to be upload at the time of adding details of director in GST reg. application? whether is of partnership firm or authorized representative of partnership firm?

My client engaged a contractor who issued non-GST invoices for the period October 2025 to February 2026. In March 2026, the contractor obtained GST registration and subsequently raised GST-compliant invoices covering the entire period from October 2025 to March 2026. Given that no formal contract exists between my client and the contractor, I seek guidance on how my client can avoid liability for GST payment in respect of the period (October 2025 to March 2026).

In our client's IMS (import of goods), the bill of entry data of import of goods from 1.4.24 to 31.3.2025 is being shown, we have already filed GSTR-3B till March 2026. Our query is whether taking action in IMS (import of goods) is mandatory?