IF A PERSON HAS B2C SUPPLY CAN HE TAKE REGISTERARTION UNDER NEW RULE 14A

We are gst registered company. Paying house rent to employee. Rent is debited to rent account. House agreement is between landlord & employee.
Paid house rent company consider as perqisite.
Is company payable gst rcm as per sec. 2 (93 ) C cgst ( employee acting as an agent on behalf of company )

Please guide

What is the HSN CODE for Sale of Residencial Flats ?

Respected Experts,

I would like to understand from the community when the Invoice Management System (IMS) under GST has been made mandatory. There are various updates circulating regarding its implementation date, and I seek clarity on the official effective date and its applicability for regular taxpayers.

Is IMS mandatory from October 2025 onwards? Kindly confirm with reference to any official notification or GSTN update.

Thank you in advance.

Regards,
Arvind

I am transporter providing transportation service to unit situated in SEZ unit, without charging GST under LUT, can I do it ?? if yes whether I can take input tax credit of GST paid on input services used by me to provide services to SEZ Unit ??

A market research organization will conduct Cricket tournament for its members. It is registered in Maharashtra. Cricket tournament will be in Haryana. Should the organization apply and get temporary GST registration of Haryana as event will be at Haryana?

Dear Members,
I have not paid RCM liability for June 2025 in one invoice issued by a registered party, which I noticed now in GSTR 8A while preparing for GSTR 9 -Annual return.
1. If I pay the liability through DRC 03 for F.Y. 2024-25, what is cause of payment i should mention- "Annual Return" or ''before show cause notice issue". Since I have heard Annual return option is for additional tax payments which are paid while filing Annual return and detected after time limit for claiming ITC has lapsed.
2. Can I claim ITC for the same in October 2025 GSTR 3B return to be filed since, I have made payment in DRC 03
3. Is it a mandatory condition that RCM liability should be disclosed in GSTR 3B for October 2025 to claim ITC in October 2025. Because I disclose so, again tax liability will be shown as payable in cash right.
4. Also, should the ITC be shown as available in GSTR 8A for the ITC to be claimed in GSTR 3B to be filed in October 2025.
PLEASE CLARIFY

WHETHER INPUT TAX CREDIT OF IMPORTED GOODS CAN BE AVAILED IF BILL OF SUPPLY IS AVAILABLE BUT INVOICE HAS NOT SHOWN IN GSTR-2B?

The person has received insurance commission income during the year, and the total commission has exceeded the threshold limit of ₹20 lakh. Apart from this, the person also earns income from dividends and interest.

Kindly confirm whether GST registration is required in this case, considering that the insurance company already discharges GST under the reverse charge mechanism (RCM) on such commission income.

Further, if GST registration is not required as per provisions, and the person has already applied for registration, can a request be made for cancellation of the said registration?

Kindly advise.

Regards,

Is there any changes in tobacco GST rate after 22nd sep 2025? if yes then please specify correct HSN as per new GST rate