MAKARAND DAMLE
22 June 2026 at 19:23

GST Registration Horse racing

Assessee has applied for GST registration new number. The activity id Horse racing and breeding.
Address is of residence.
Now the Gst Officer says we cannot accept residence address and cannot give GST registration since the horses are not kept there. Horses are kept at RWITC or other racing clubs.

What can be done in above case ? Is the GST officer correct in his statements


Siddharth Kishan Mane
22 June 2026 at 14:22

Sales amount in Gstr1

I have put less Sales amount in Gstr1 of April-26 by mistaken, paid gst also filed 3B with same amount, I came to know about this mistake after May Gstr1 was filed, now Gstr3b is pending to file. Kindly suggest what amounts I should put in In May Gstr3B to solve this issue. Regards in Advance


D G MOHAN
21 June 2026 at 12:17

E way bill for tractors

When a tractor sold by a RD to RD and sent through a driver not on truck. Whether e way bill is required. If yes what to write in truck number place.


Mukesh

How to raise GST invoice for sales made through ECO (such as Zomato, Swiggy, etc) where GST is payable by ECO u/s 9(5)? How to account such sales in the books of restaurant?


Mukesh

Which GST rate should be applied by an Industrial Caterer supplying Food items that attract 0% GST such as Parotta, Roti, etc when sold individually without combining with other food items? 5% or 0%


Venkateshwarlu Pulluri

Respected sir/s,
new accountant of the firm filing Gst returns for November-2025 and while offsetting the payable gst she only utilized the credit balance of IGST & CGST only by leaving SGST Credit, now there is a very huge balance kept in SGST, but now i.e., for the month of May-2026 client has to pay in CGST, thought there is huge credit balance in SGST ledger,

could you please give any suggestion in this regard, to prevent from paying ..


Arvind Gupta

Dear Expert,

I seek clarification regarding the applicability of Section 43B(h) of the Income Tax Act.

Facts:

I am a proprietor carrying on business under the name Lotus Fibre.
Purchases were made from suppliers registered as Micro/Small Enterprises (MSEs) under the MSMED Act.
Certain invoices were raised during April 2026.
The payments were not made within the MSMED prescribed period of 45 days.
However, the payments were actually made during December 2026, i.e., before 31 March 2027 and within the same financial year.
My Chartered Accountant has disallowed these expenses under Section 43B(h) and added them back to taxable income.

My query is:

Where an MSME invoice is paid after the prescribed MSMED period but before the end of the same financial year, is the expenditure allowable as deduction in that financial year or is it required to be disallowed under Section 43B(h)?

I would appreciate guidance on:

The correct interpretation of Section 43B(h).
Whether payment before 31 March allows deduction.
Relevant CBDT Circulars, judicial precedents, tribunal rulings, or professional guidance supporting the view.
Whether there are divergent views being followed in practice.

Thank you for your guidance.

Regards
Suresh Gupta
Proprietor – Lotus Fibre


Viral

Dear Sir

In an E-Way Bill, the Vehicle Number has been updated and is available in Part-B; however, the Transporter ID (TRANSIN) has not been mentioned. In such a case, will the E-Way Bill be considered valid under GST provisions? Please share the relevant GST Rule/Notification supporting the view.


Suresh S. Tejwani
17 June 2026 at 11:48

Lease agreement and tax on sale

Where the lease agreement is in the name of a partner and the partnership firm conducts business from the premises and pays GST on its sales, whether such an arrangement is legally valid and acceptable under GST and other applicable laws?


ARCHANA
15 June 2026 at 15:04

E Commerce GSTR1 & 3B how to file

Sir/Mam,

One person taken GST Registration taken E commerce and selling good through Amazon, and amazon showing details in 2B

I am not able to understand Amazon showing ITC on services or Sales,

Now I am having doubt how to file GSTR1 which Sales I have to take

what is the process to file GSTR1 & GSTR3B E commerce operators

Which points to consider when filing GSTR1 & 3B

I request kindly explain E Commerce operators GST Returns Filing process

Thanking you






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