An individual, dealing in automobile parts, registered under GST, has got a licence to operate a beer bar and is required to make payment of licence fee every month to the state government. The sale of alcoholic liquor for human consumption is not liable to GST. The Beer Bar is not selling any food but serving packaged snacks, soda and drinking water free of cost as complimentary to its customers.

Please advise applicability of GST under reverse-charge mechanism on licence fee. Also advise whether free supply of snacks, soda and drinking water would amount to supply of taxable service as the bar is not charging separately for these items

A partnership firm manufacturing Poha (Rice Flakes) which is exempt from GST, therefore the firm did not get itself registered under GST, has paid fees to Pollution Control Department of State Government Rs.50,000 and paid fee to an advocate for legal advice Rs.25,000.

Please advise applicability of GST under reverse-charge mechanism and requirement of registration under GST.

Respected Sir,

GST Concessional Rate to sale the goods is 0.1% instead of the prevailing rate under a particular HSN Code. The goods purchased at the concessional rate of GST should be exported within 90 days showing the concessional rate of 0.1% with HSN Code in the related shipping bill just for the sake of evidence.

If inadvertently the exporter forgot to mention the concessional rate of 0.1% in shipping bill but HSN Code has been mentioned correctly in shipping bill. Will it not be enough for taking the benefit of concessional rate of 0.1%.

Please guide me and oblige,

1. We opted for QRMP. If filed IFF monthly we need to provide the transactions of the ending month of the quarter only in GSTR-1 As there was no option to provide HSN-wise summary and Documents issued in IFF, have we to provide those details for the entire quarter in quarterly GSTR-1?
2. We failed to file IFF for the month of October 2021. Have we to provide the October transactions along with November transactions in IFF_NovemberT
Please Experts, kindly clarify the above two doubts.
-Ramaswamy.T

I have made sales related to exempted services in the month of july and had paid Rs 20000 input tax. Here tax collected is nil and the input tax of 20000 displayed in 2B is not reversed and filed the return within due date. Now this amount shows in electronic credit ledger. In september also i have made exempted sale now i need to file september return where i need to reverse the input tax credit of july 20000 Rs laying in electronic credit ledger as it is pertaining to exempted sales. Will i need to pay interest 18% PA for the amount i am reversing in september

Dear All,

"A" Sales Goods to "B" for the month of "March 2020" Period of 2019-2020 Basic Value 20,000/- @ GST 18% @ 3600/-. "A" not filed GSTR 1 and GSTR 3B for the month of March 2020. "B" payment made to "A" bills for the month March 2020 and regularly follow for the not reflection GSTR 2A of ITC March 2020.

"A" March 2020 GSTR 1 Return filed on July 2021 (21-22) period. But "B" unable utilized the ITC amount , Because July 21 GSTR 2B shows in ITC - Ineligible for the above said amount.

now "A" request to "B" to issue the debit note for GST amount @ 3,600/-

Question 1: "B" issue debit note to "A" is correct ?

Question 2: "A" offer to "B" give debit note than you may collect money from "A'" @ 3,600/-

Kindly guide me issue debit note is correct. i am "B"

Regards

V.Ragavan

Dear Sir,
One of our factory building has roofed with asbestos sheets. Now we have decided to install 1MW solar plant on that building and to utilize the power generated to our Yarn production. Hence, we have to replace the asbestos sheets with Metal Galvanized Sheet to hold the solar PV panels on it. Can we claim ITC on the metal sheets that we intended to procure?

Does the Section 17(5) restrict the claim of ITC for metal sheets which would have facilitate our Solar Plant installation?

Kindly advise us whether can we claim or not?

Thanks in advance.
With warm regards,
Bazeer L

Hello Experts,

Following is my questions, request to clarify:

1. Does an Pvt. Ltd. Company registered under GST need to pay RCM on rent paid to unregistered directors of the same company, the rent paid by the company to the directors per month is above 50000 per month.

Thanks in advance

Regards
Mohith

Sir, being a retail traders, If I Purchase sundry assets like mobile phone, computer, printers, two wheeler, which are being used by my myself/my staff for business purposes, may I claim ITC on the same ?

Dear sir

fy 20-21 my business is fruit selling 100% nil Rated and turnover 60lacss asper E way bill and asper GST Returns 40 lacs Because i have missed 20lacs while filling .GSTR 3B & R1....in the month of march -21 so it is fully nill rated no option for Amendment in the next month my doubt is now i want file my it returns in 26 AS shows only 40lcs ...can i file with 60 lacs or 40lacs ??? and current year 21-22 shows in 26 AS 20lacs.. how to make correction in 26 As because there is no business in current year .
.please suggest ................

Thanks in Advance