Dear Expert,
Mistakenly we have uploaded the invoice in GRST-1 wherein the mistake was in grand total of invoice however the taxable value & tax is correct. Pls clarify how to rectify this miskate should I issue debit note.

Thanks
Ankur

Hi Experts, I run a small tea stall in Rajahmundry. We are paying 5% GST every month. I want to know whether our stall comes under GST or Composition Taxes. If it all we come under Composition how to go for it. FYI our sales are under 5000 per day

Read more at: https://www.caclubindia.com/experts/gst-to-composition--2691474.asp

The issue is related with the current financial year 2018-19 ( Year Ending will be March 19 ). Ours is a pvt ltd company. We are paying commission on sales to our sales agent. The agent is not a GST Holder because his annual income is just Rs 4 Lacs. Whether 18% GST we will have to pay from our own pocket while making the payment of the commission on sales to our agents.

Gst is exempt on all prrschools but if the same preschool is also providing day care services to kids then is gst applicable on those services

The tour operator is registered in odisha.The interstate party of andhrapradesh booked the tour operator for sightseeing in odisha.What gst I.e cgst & sgst or igst shall be charged?

i have purchase invoice issued on 30-month-year(last day of month) but goods is received in first week of next month.
whether i am eligible to avail the credit of such invoice in the month in which invoice is issued or in next month.

Dear Expert,

While filing GSTR-3B for Nov-17, we have wrongly charged GST to a party who was registered as SEZ tax payer and obtained GST certificate as SEZ unit. We have filed the GSTR-3B and paid the GST accordingly. But while filing the GSTR-1, the system did not accept those invoices raised on the SEZ tax payer. After contacting the GST Help desk, we were told that we should not charge GST on these invoices. Hence, we uploaded the GSTR-1 after removing the GST amount.

My query is whether the excess GST amount paid in cash or adjusted with Input will be adjustable with current GST returns or not. What will be treatment to match the GST ledgers with books??

Thanking you in advance
Vinod Kumar Shukla
9167230106

Dear sir i had one query a BHMS professional we are providing clinical research to hospital and pharma company taking assignment from pharma company and perform research activity at hospital so GST is applicable at My service / second thing is any GST liablility on hospital end or on Pharma company ? my present Turn over is 12 lakh might be reached at 60 lakh up to march give guidance thank you

Dear Sir,
I just want to clarify my query- I the purchaser have rejected the waybill of seller for invoice no. lets say as 100, again the supplier cancelled the waybill generated by him and prepared the correct waybill for invoice no.100. Can i take the bill no.100.

I am a manufacturer's distributor for a commodity (processed fruit product) that was taxable under VAT regime.

During GST transition, the Manufacturer misclassified it under HSN 0801 as NIL rated and gave us Inter state supplies.

I informed them correct HSN was 2008 with GST 12% and gave several reasoning & evidences for the same. Similar product manufactured by larger companies and Importer’s HSN of product in Customs records supported my view. But manufacturer did not agree.

I sought advice from State GST officials who after examining the product, packaging, ingredients and a cursory glance of schedule, verbally informed that:
a) this was clear misclassification.
b) asked me to suggest the manufacturer to seek an AAR ruling

I also enquired if I could switch HSN from 0801 to 2008 and issue invoice for this commodity @12% GST.

They verbally informed me that I cannot change the HSN and invoice this commodity, because then I will have accumulated stocks under HSN 0801 and sales with unaccounted purchases for HSN 2008, but did not offer me any other solution.

Hence I adopted supplier's HSN and invoiced at NIL rate.

Points a & b were relayed to Manufacturer in writing.

Manufacturer informed us in writing that they have verbally discussed it with Central Excise, State VAT and based on their CA's opinion they will continue on same HSN @ Nil rate.

I stopped all purchases from this Manufacturer in Dec 17 and liquidated stocks within FY-1718.

I am of the opinion that:
i) my supplier's liability is a matter for their jurisdictional officer in their state to assess.
ii) my liability is forward charge based and will be assessed in my state by my jurisdictional officer.
iii) Nil GST charged by supplier cannot be a defence for not collecting GST from recipients.
iv) I should pay the tax & interest on these supplies for FY 1718 and avoid penalty and litigation.

I met Anti evasion team officials of my CGST Commissionerate recently for this issue and they suggested
A) Issue supplementary Invoices for FY 1718
B) Give a representation to my SGST Commissioner with Copy to CGST Commissioner explaining the issue, as a defence for any future events.

Now my queries:
1) Is my opinion/stance in points i), ii), iii) and iv) above correct?
2) Is supplementary invoice the correct way to remedy the situation?
3) What HSN do i adopt for issue of supplementary invoices?
4) What will be the issue date of such Supplementary invoices? Original invoice date or current date?
5) Do I need to raise individual supplementary invoices for B2C (small) supplies as well?
6) My price to my B2B customers was rate including tax & delivery and I feel they will refuse to pay me the tax.
What steps could you suggest to recover tax?

Please guide me.