if some one have turnover less than 20 lakhs , is running hotel will per day bill 2200 ,will leiable for GST payemnt ??

A party dealing in minerals and liable to pay royalty for conducting their operations did not pay the GST liability on this royalty in the past year. They have now received a notice requiring them to pay the GST along with interest. The concern is whether they are liable to pay the interest since the royalty falls under the Reverse Charge Mechanism (RCM) and no input credit has been claimed. Are they still required to pay the interest on the overdue GST?

Furthermore, the party's concern is whether they can claim ITC for the past years, i.e., 2019-20 and 2020-21, for which they are liable to pay tax now.

Any insights would be greatly appreciated."

Hello All,

One of our new customer has given the address for billing that is not registered. We checked the address of the customer on the GST portal

Just want to know whether the billing address can be other than the registered one

A Delhi Law Firm has GST Registration number and charges IGST on the Bill. We are recipient of services registered in Rajasthan. In this case should we pay IGST or CGST on RCM Basis. We are paying IGST on RCM Basis.

In case of unregistered Delhi Law Firm, they do not charge anything, so we are paying CGST/SGST as we are registered entity

Please advice

Sir,
Sales Invoice to a Particular buyer in one State is prepared but goods send to different state of same buyer,
Whether Sales invoices can be amended at present.

Dear Sir/Madam,
I'm register in Gujarat and my supplier is from Delhi, he gave instruction to deliver goods in Gujarat

1. in this scenario first come to my mind is interstate supply (3rd party location is Delhi)
2. But here he just gave instruction to deliver in Gujarat so it comes intrastate transection (same state)

I go with first one and take igst and udate my einvoice and ewaybill whether I'm wrong?
If yes then how I can correct myself?

I have filed the GSTR-1 for the month of April 2024 without taking e-invoice for B2B sales. I have crossed 5 CR in the previous year ( 2023-24). How to rectify this ?

Doing bussiness of taking building on rental basis and providing hostel facilities for third parties,
For RCM applicability use of building or type of building, which is considered?
Please mention any case laws available

We got a notice in Form DRC-01 for the FY 2019-20. We are in security agency business where GST is applicable on RCM basis. At the time of filing our first return we submit all details in GSTR-1 as per the invoice I raised at that time ( there was only one invoice), but as we were new we missed to click supply attract reverse charge button on GSTR-1 and filed my GSTR-01 as such. But in our GSTR-3B we put the taxable amount on exempt column as there was no such specific column in GSTR-3B for reverse charge supply at that time. Now department is demand me the tax on that invoice along with interest and penalty, what to do? Is we have to pay for a procedural mistake. please suggest.

Good evening sir/s,

can ITC claimed on refrigerator purchase by a assesee for their office use