Dear Experts,

My friend is running a Proprietary business dealing in supply of School books and note books, uniforms and other stationery items to B 2 C customers. He has GST registration and has filed GST returns for the year 2024 - 25 for the Taxable sales and has omitted to record the Exempted sales, thinking that, as there is no tax commitment, exempted sales need not be shown in GST return.
Now, he has realised his mistake and want to update the GSTR 1 for FY 24-25. How can this be done, because, he could not update the previous year's B2C sales in GSTR1 through Amendment, as the said year is not available for amendment.
The exempted sales is spread over for various months in the previous year and moreover, there is a vast difference in turnover reported in IT return when compared to Annual GST turnover.
How to solve this. Please advice.

If taxpayer has itc of last year which has been reversed in current financial year in which table we can show that reversed itc in gstr 9
In table 6(A) with minus sign
Or table 7 or itc reverse......

HI! I am registered under GST as regular tax payer, from October 2025 onwards things changed, Mumbai office registered as regular tax payer till 6/10/2025, from 6/10/2025 Mumbai branch registered as ISD and considered as head office and have one branch in Gujarat from 6/10/2025.
GST Registration as follows:
Mumbai ( head office) - normal tax payer and ISD
Gujarat- normal tax payer

Turnover follows like this:-
July to September in Mumbai branch 100 % and no turnover in Gujarat Branch as Doesnot Exist
October to December
till 6/10/2025 - Mumbai has turnover
and from 6/10/2025- Mumbai has zero turnover and Gujarat has 100% turnover

my CA has issue invoice on 30/11/2025 for Retainership Bill for the october 2025 on ISD

kindly explain distribution of ITC ? which turnover should be taken for the same???

We have various godown in all over India.
We transported goods to various out side customer as well as to our distinct branches. I. e. from one godown ( Branch ) to another godown ( Branch )

We take godown on rental basis & paid rent & also paid RCM on rent.
My question- is ISD applicable on RCM input received

During Gst dept survey officer noticed stock in hand is less than the stock in books so Gst Department increases Sales by issuing DRC 01A as of Rs 10lakhs and taxes and penalty on it and the party has paid taxes and penalty by DRC 03

How we have to report this sales in Gstr 9 as it is not shown in Gstr 1 And 3b

ISD input credit when distribut to distinct branches.
1- Immediately when ISD invoice received from third party service provider.

OR

When it display in GSTR 2B ( when supplier filed his outward GSTR 1 return )
If suppose out of 20 ISD invoice only 15 Invoice ITC
Display in GSTR, 2B, then remaining 5 invoice itc when distributed.

An educational trust has signed MOU with govt.college to provide self financing course recognised by law to the students. The college collect fee from the students and gives 70% of the fee to the trust. Whether it is a taxable supply for the trust and gst tds will be deducted by the college?
As per entry 66 of NN 12/2017, educational institution providing education service recognised by law is exempted.
In this scenario what is the gst implication on trust who had collaborated with govt.college for providing self financing course

In case we are making both taxable and exempt supplies, whether the ITC on back-charges is required to be reversed under which Section ?

“If a wrong bill appears in GSTR-2B and ITC has been wrongly availed, whether the ITC is required to be reversed under Section?

Our import goods ship landing at Bombay sea port.
Then after warehousing this goods 1 to 2 days.

Further this goods despatch to Gujrat, Rajasthan, Haryana, Maharashtra,Utterpradesh to our distinct branches.
But we inward all this goods notionally in the books of Maharashtra, & other than Maharashtra we show notionally outward this goods in the books of accounts.

But actually we directly despatch this goods from Bombay sea port to above state other than Maharashtra.
In this situation can Gst registration required for temporary warehouse. Warehouse is change in each time. In Maharashtra, & other all state we have taken gst registration.
Question - is warehouse registration or intimation required to give Department.

The client is in QRMP scheme and the GSTR-2B import of goods has already taken in GSTR-3B ITC for the period of 1.10.24 to 30.09.25, but currently the IMS (Import of Goods) is showing the data of Import of goods for the period of 1.10.24 to 30.09.25, is it mandatory to accept it or optional now?, What is last date of accepting in our QRMP CASE?