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Mahabir Prasad Agarwal
11 July 2024 at 11:28

RCM on freight Bill

One carriage inward bill received of Rs. 1,60,000/- from a transporter. In portal, the said bill is shown in GSTR 2A with Taxable Value of 1,60,000/- and IGST of Rs. 8,000/-. but invoice value only Rs. 1,60,000/-. In this case, whether I have to pay Rs. 8000/- as RCM ? Whether Can I claim ITC of Rs. 8,000/- ?

Deepak Rawat

Dear Experts,
I have done an import but IGST amount, that I have paid to custom department, is not reflecting on GST portal. I enquired all the department but there is no positive response from them. At last, I called my courier partner and he advised to submit Bill of Entry manually at GST department to get IGST Input. Below is the mail form my courier partner:-

"We find that your Bill Of Entry (BOE) has been filed with your GSTIN. We wish to update you that the IGST amount paid as a part of customs duty has to be claimed on the basis of the bill of entry and not the duty invoice, in case it’s an ECCS bill of entry.

The print of the ECCS bill of entry needs to be manually submitted to the GST office to file claim for the IGST. Unlike EDI system of customs, ECCS system is not integrated with ICEGATE.

The IGST amount paid for the shipment is updated by customs and carrier /CHA has no scope of updating the same. Please be informed that under courier mode the BOE will not reflect in IDPMS (Import Data Processing & Monitoring System) as customs ECCS application is not yet linked with IDPMS. The print of the ECCS bill of entry needs to be manually submitted to the GST office to file claim for the IGST."

As per me, there should not be any such process. Please guide proper way.

biju parambil

Today while filing the GSTR1 under HSN it was noticed that we should use UOM as "NOS-NUMBERS" instead of "NOS" which was accepted till last filing... However, under EwayBill UOM still accept "NOS".

Did any one encountered this issue?

There should be some consistent between these two different dataset... otherwise making changes in all the software is a teadious task... Hope InfoSys undertsands this....

Vignesh Raja
10 July 2024 at 19:02

ITC On Asset Insurance

Hi All,

Can we Avail ITC on the Asset Insurance which is for the below points

1. Burglary
2. MBD- Machinery Breakdown
3. Electronic Equipment Insurance

If we can claim ITC for this, Kindly share any Provisions or Section for this scenario to understand better


One Consultant, who is Individual and HUF and who is not an advocate has raised invoice without charging GST for his consultancy services, in this case should we need to charge RCM GST on this invoice. Consultancy may be of labour law or any type.

Saritha Velikkal
10 July 2024 at 12:42

Rearing of chicks

May I know whether there comes RCM liability on the payment given to farmers for rearing of day old chicks.

Mahesh S M
10 July 2024 at 10:11

GST has been suspended

Our GST registration has been suspended due to non-filing for six months, and a show cause notice was issued one month ago. Consequently, I am unable to file an application for the revocation of the cancelled registration on the portal. What should I do? Can I file the remaining due filings without revocation?


One of our client applied refund on export of services without payment of IGST. The GST Authorities issued deficieny memo after 45 days for four ARNs. Now we are unable to file again the refund for the same periods due to the following messages displays while initiated to file the refund application.
Error : Deficiency Memo (GST RFD-03) has been issued for previous period/s. Please file refund application for previous period/s before filing for the selected period.

Please let me know how to solve the problem.

Joseph mathew

I have income from YouTube (AdSense) for the FY 2023-24. I do have GST registration, but I did not show my YouTube income in GSTR-1. How do I rectify this? Does the payment from YouTube include GST, or do I have to pay the GST myself? How do I raise an invoice for this type of income?

sri vijayan
08 July 2024 at 22:01

GST for cinstruction

Previously, when we buy new flat, the uds of land alone is registered.
Stamp+fee @9% of land cost alone was paid.
A separate agreement for construction is executed.
GST @18% of building cost was paid.

Now, from Dec 1, 2023 in Tamilnadu.
both uds of land and building was sold/ registered in a single deed.
Stamp+fee @9% of cost [land + bulding] is paid.

Now, this transaction is considered as sale of house property.
I feel, we need not to pay GST in this transaction.

Am I right?

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