One of our dealers received a Show Cause Notice (SCN) for excess Input Tax Credit (ITC) availed for the year 2019-20. The notice states that the ITC as per GSTR-2A is reduced by the ineligible ITC according to Section 16(4), mentioning that the supplier filed GSTR-1 after the cutoff date of 22-10-2020. The remaining ITC was then compared with the ITC availed as per GSTR-3B, resulting in the determination of excess ITC.

When we contacted the supplier who filed late, we learned that they had submitted their GSTR-3B return on time but filed GSTR-1 on 18-02-2021, after the cutoff date. Given that the supplier paid the tax and set off liabilities in GSTR-3B on time, and We filed GSTR-9 and GSTR-9C on 27-02-2021.
Can we claim the ITC in this scenario?
Any ruling or judgment available to support our claim?

Is it Compulsory for filing GSTR-7 Nil Return and what are the late fees after due date.

Dear sir one of gstn has been cancelled on june 2023 under suo moto cancellation procedure due to non filling, Now i am going to revoke it ,it shows that you have crossed 270 days so u cannot get revoke ,,what can i do can i go for aapeal or not?

Dear Experts,
I have imported 4 items from China and availed GST Credit on Custom. Now, I have to replace one item. Here, Can I use LUT for Nil Rate of GST at the time of Export ?
Please guide...

I filed my March 2019 return in January 2021 and claimed ITC then. Now I have been issued a notice and I have been asked to return the ITC. Can I get any relief in this regard?

A trader in the market yard, dealing in cotton. He regularly pays GST under the Reverse Charge Mechanism (RCM) at the time of purchase in cash. However, for the financial year 2019-20, he did not report these transactions in GSTR-3B, specifically in sections 3.1(d) (as RCM outward supply) and 4(3) (as eligible ITC of RCM).

When filing GSTR-9, he discovered this error and consequently reported the transactions correctly in both the outward supply and ITC columns. He has now received a notice regarding the discrepancies between the
1 output liability declared in GSTR-9
2 GSTR-3B, the RCM liability on inward supply as per GSTR-9 and GSTR-3B,
3. And excess ITC availed as per GSTR-3B and GSTR-9.
The RCM tax amount has been counted three times and assessed as tax due.

This situation arose solely due to the non-reporting in GSTR-3B. Is there any remedy available according to the GST Act, or any relevant rulings or judgments that can support his position? Please suggest.

One person import second hand goods from outside India for business and paid IGST amount at time of clearance in India, can he claim import IGST amount?

I need to raise an invoice for sales commission. What is the rate of GSt applicable on commission? Is there any HSN code which I need to mention on the invoice? Please guide.

I am looking for expert advice on handling a specific GST concession scenario involving three parties:
1. Manufacturer (my supplier)
2. Trading Company (my company)
3. Merchant Exporter (my customer) who will export goods to his overseas end customer.

My concern is supplying goods to the merchant exporter at a concessional GST rate of 0.1% for exports. My profit margin doesn't support purchasing goods at 18% GST and selling at 0.1%, then waiting for a refund.

Is it possible to purchase goods from the manufacturer at 0.1% GST and then sell to the merchant exporter at 0.1% GST? If so, what steps and documentation are required to execute this correctly and ensure safe trade?

I am seeking genuine advice to promote my products and services in the global market.

Thank you!

Registration Threshold https://cleartax.in/s/gst-registration-limits-increased Sec 22 of GST Act specifics that entities involved in supply of goods AND services to its members below Rs. 20 Lacs per annum can skip GST registration and not charge GST. For TOA, the sum total of all services provided to members / owners is 2.67 Cr per annum (Rs. 4 * 558000 * 12) and we are ten times over that limit.. Hence cannot avoid GST on that account. Rs. 40 Lacs per year limit is only for those who supply only goods and have zero services. TOA does not fall under that category. Is the above understanding of TOA correct?