Respected Sir/Madam,

We have wrongly availed ITC of Rs. 82,06,917.48 as IGST in m/o of May-2018 instead of Rs. 41,03,459.04 as CGST & Rs. 41,03,459.04 as SGST. After conducting GST Audit we found the mistake the GST Officials are saying to pay the Excess utilized IGST input but as per our opinion we loss the CGST and SGST Input( when we reverse the IGST Amount) please help me us.
As Per Workings
IGST CGST SGST Total
5% 0.00 1,04,999.25 1,04,999.25 209998.50
12% 0.00 2,874.00 2,874.00 5748.00
18% 1564976.52 6,59,334.77 6,59,334.77 2883646.06
28% 902959.00 41,95,712.92 41,95,712.92 9294384.83
2467935.52 4962920.94 49,62,920.94 1,23,93,777.39
IGST CGST SGST Total
As per 3B 10674853.00 859461.90 859461.90 12393776.80
As per Workings 2467935.52 4962920.94 4962920.94 12393777.39
Difference 8206917.48 -4103459.04 -4103459.04 -0.59

The resolved query is deleted

Max Infra (PSU) is making a thermal project in UP.
As per MOU between Max Infra and UP Irrigation Department ( Government Authority) water will be supplied by the Irrigation department to Max Infra and necessary structure i.e. CC Line, Sediment Tank, Canal etc will be made by Irrigation department along with their maintenance and the payment for all this construction and maintenance will be done by Max Infra to Irrigation Department.
As this transaction falls under works contract service
So, Queries:-
1) Can exemption from GST can be claimed under entry no. 4 of Notification No. 12/2017 CTR in the form of ANY ACTIVITY done by the Government Authority to supply water
2) Will this transaction fall under Sec. 7(2)(b) of CGST Act, 2017 and hence exempted from GST

Please provide any AAR / Judgement for the same

Dear Experts,
I paid additional tax due to mismatch between GSTR3B and Books in 2122 related to FY 2021. I have made entry as:

Annual Return(20-21) under Miscellaneous expense A/c under Indirect Expense Dr. 56000
Bank. 56000
Is it correct entry ? if it is wrong please suggest the correct one.

RESPECTED SIR

IN GSTR 3B OF AUG22 , SOME ITC OF JULY22 AS PER GSTR2B(DUE TO MATCHED WITH BOOKS IN AUG22- INVOICE RECD.) TO BE SHOWN IN COLOUMN 4(A)(5). ITC FIRST TIME TAKEN

WHETHER IT WILL ALSO BE SHOWN IN 4(D)(1) - ITC RECLAIMED EARLIER UNDER 4(B)(2) FOR PRESENATATION

PLEASE REPLY URGENTLY DUE TO TODAY IS LAST DATE
REGARDS
RAJEEV

If supplier is unregistered then we have to pay rcm by self invoicing + payment voucher so my question :
1. In payment voucher we have to mention tax amount ?
2. If Supplier is registered and purchased notified goods and services then who will issue tax invoice, what supplier has to issue and what we have to issue ?
3. When supplier issue receipt voucher then he has to mention tax amount?

Sir,

One of my friend is running a Restaurant. He has opted for 5% GST without availing ITC.
Now, if he pays GST on rent under RCM clause, can he avail the same as ITC, though he
is ineligible to avail the ITC on other supplies. Further, is it correct to enter the Rent amount
along with GST in Table 3.1 (d) in GSTR 3B return.

Kindly advice.

HI Friends ,
Can we take GST input tax credit in to an Asset Co ?. We are not charging GST output on our sales , our revenue exempted from GST . Can we consider GST input from on of our human resources outsource company from their invoice for staff hiring charges ? IF INPUT OUTPUT don't allow , pls help me with the notification reference aswell.
Thanks in advance

Hello, ITC was reversed in July2022 in 3B by mistake. Now how to rectify the mistake in 3B of August 2022. kindly establish your opinions. Thanks

Can anybody help me with GST rate HSC code and description of Ready to eat chutneys which is processed and sold online and offline with delivery partner.

We process these chutneys at Manufacturing facility (cloud or dark kitchen) wherein there is no dining or serving area, only the delivery person will come and collect the food item as parcel for further dispatch process