Import clearing & forwarding agent raise his two bills
, 1) Purely reimbursement expenses bills
2) Only his Agency charges.
On first No. There are various bills of reimbursement.
We accounted following.
Dr. clearing & forwarding expenses, Dr. Gst input & credit to clearing forwarding agent.
In reimbursement bills there are numbers of parties.
It is not possible to make each entry separately and again nullify the same party account. Because we make payment to C& F agent not reimbursement party.
While taking gst input we maintain reimbursement party data in excel, for taking reference to verify gst input according to gstr 2b

My question,- According to gst rules / Act is it mandatory to incorporate in books of accounts each party details for input . Is there any contravention.
If yes under which section / rule

One person is doing GTA services and also manufacturing activity in the same State under the same PAN.
Can both activities be covered under a single GST registration?
Or is separate GST registration required for GTA and manufacturing?

my clint pay Rcm on commericial Building rent .This Building use for exempt goods supply. can i claim itc on pay rcm on rent. plz help me with Related section and law

A scrap dealer purchase used vehicles.
He purchased an old vehicle from a person where GST was paid under Reverse Charge Mechanism (RCM) on Full Purchase Value
Now the dealer intends to sell the same old vehicle.
Kindly clarify the following:
Whether GST is required to be charged on margin basis as per Rule 32(5) of CGST Rules, or
Whether GST is required to be charged on the full sale value of the vehicle?

Dear Sir/Madam,
We seek your professional guidance on a GST compliance matter, the details of which are outlined below.

We had B2B supplies during FY 2024–25 which were not reported in the relevant GSTR-1 and GSTR-3B for the respective periods. Further, e-invoices were not issued at the time of supply, and the 30-day time limit for e-invoice reporting has since expired.

We now intend to declare these transactions and pay the applicable GST along with interest in the current returns (December-2025 GSTR-3B and GSTR-1). Due to the above constraints, we are considering reporting these transactions as B2C instead of B2B. We also propose to disclose the same in GSTR-9 (Table 10) for FY 2024–25. As B2C Supply.

In this context, we request your advice on the following:

1. What is the correct and legally compliant method to disclose these missed FY 2024–25 supplies at this stage?

2. Considering that the e-invoice was not issued and the prescribed time limit has lapsed, is it permissible to report these B2B supplies as B2C in the December GSTR-1 and GSTR-3B, or would this be regarded as misreporting under GST law?

3. What would be the recommended and safest approach to regularize this matter and minimize exposure to penalties, interest, or future litigation?

We would appreciate your guidance on the appropriate course of action.
Thanking you.

We have raised the Export Invoice for USD 88918.56 INR 89.55=Rs.7962657.02(E-Invoice) after that we came to know customs exchange rate changed to INR 89.10 (Rs.7922643.70) and shipping bill also generated the same. Once E-invoice generated can't be changed as per GST rules but the shipping bill filed in same sequence number.is there any issue to be arise in GST and Customs and DGFT?

Sir/s,
one of my client is (1) hired Tipper to foreign country BHUTAN, is it applicable for GST or exempted, since services are giving at BHUTAN,
(2) whether ITC eligible or not on said Tipper purchases, since after purchasing said Tipper sent to BHUTAN country by road, and services are giving at BHUTAN, after 11 months Tipper will back to India

please inform me

Dear Sirs,

We seek your clarification regarding issuance of a credit note under GST for AMC services.

The original tax invoice for AMC services was issued on 30.04.2025. We are now proposing to issue a credit note towards AMC / warranty-related cost adjustment.

Our understanding is that, under GST provisions, a credit note may be issued beyond six months of the invoice date, subject to the time limit prescribed under Section 34 of the CGST Act (i.e., up to 30th November following the end of the relevant financial year or the date of filing of the annual return, whichever is earlier).

However, we would like to confirm whether:

A GST credit note can be issued for the above transaction at this stage, and

Whether GST adjustment is permissible in case the credit note pertains to warranty / AMC-related cost.

we are doing the business of fireworks industries and we have received a notice from GST department for Inspection disputes regarding. we have purchase one fireworks industries under 'LEASE' terms from January 2021 and amount was paid to them. In our Profit & Loss account Taxable turnover reported for Rs.93.00 lakhs and the same was reported in GSTR1 & 3B also. But at the time of Inspection our bank statement showing from January 2021 to March 2021 credit side balance on Rs.26.00 lakhs only. Now the department issue the notice for Bank statement-Rs.26.00 lakhs + P&L Turnover-Rs.93.00 lakhs +Reported turnover in GSTR Returns-Rs.109.74 lakhs (including Tax).Department asking the difference for excess reporting of Rs.83.74 lakhs (Rs.109.74-Rs.26.00 lakhs).Now how can we reply and prove of excess reported turnover issues to the department.

We are registered GTA. We had opted RCM form 2017-18 to 2022-23. Now we are under GST assessment for the period 2021-22. Now the officials are asking us to prove that our service receivers have paid Tax under RCM against our invoices. From few we were able to receive the confirmation letter who were still our clients. But from those to whom we have provided services once or twice and in some cases the concerned staff have already left their job, we are not able to get the confirmation. Now the assessing officer is asking to pay the tax amount with interest and penalty. We explained him about the difficulties and reasons behind it. But no use. Today we received the order also. Please advice us regarding how we can proceed further with it