Assessee uploads GSTR 1 quarterly
However IFF summary was uploaded in Feb 21 by including January & February 21 Invoices. Also credit noted were uploaded and amendment to B2B Invoice was also carried out

Now while filing GSTR 1 should all these above invoices of Jan & Feb 21, Credit Notes and amendments to B2B Invoices should be uploaded again ?

Goods Wrongly delivered by Bluedart to dealer of different state, against Invoice and Eway bill generated to customer of different state, now how to get back the goods.

How to generate Eway bill

Client is a ultratech cement dealer. After the sales have been done by the dealer. The company revises sale price (gives discount) to my client (the dealer). As such company issues credit note. Client has properly reversed ITC in GSTR-3B. But did not issue debit note. This has been happening for almost 2-3 years.

What are the consequences and what is the procedure to rectify the same
Is issuance of debit note mandatory. Which form to use and how to file and rectify the same

Thanks in Advance

What is the 6 digit SAC code of the following :
Printing of books / Journal etc. on job work basis for which 4 digit SAC is 9988 and rate is 5% .

I found a SAC code as 998832 under the head 9988 but the GST rate of the same is 18%

Please suggest and thanks .....

Respected Sir,
As regarding above subject , My query is that one of our buyer has issued a debit note of freight charges on export shunt on us with nit gst, is it valid or not or he has to charge gst on freight charges on export shunting.Please reply

Sir, जैसा कि आप जानते ही है कि 1अप्रैल 2021 से e-invoice system शुरू हो चुका है, हम आपसे ये जानना चाहते है हमारी manufacturing Unit दिल्ली में है और Sale Depo U. P. में है, हम दिल्ली से U. P. में माल transfer करते हैं और U. P. से Sale करते है। दिल्ली से Transfer 50 करोड़ से कम है , और U. P. (डेपो) से Sale भी 50 करोड़ से कम है । लेकिन दोनों मिलकर 50 करोड़ से ज़्यादा है, जैसा कि Income Tax Portal पर भी show हो रहा है, मैं ये जानना चाहता हूँ कि क्या हमें e-invoice system अपनाना चाहिए या नही?? भविष्य में हमें GST या Income Tax में कोई दिक्कत तो नहीं होगी ??
Thank you- Ikramuddin Saifi

I am Kumar from Vellore,Tamilnadu and I am a registered GST dealer and doing a business of FMCG Distribution in my town.
For the distribution of goods to the market place (Retail Outlets), I use to hire truck from a local goods carrier operator and pay him on a daily basis, depending upon the load factor and distance factor.

The Local carrier operator is not a GTA (who is not issuing Goods Consignment Note) and not GST registered operator. He simply provide the truck and make the transport of goods.

Even Loading and Unloading of goods also not part of the transport operator, I am paying directly to the local coolies.

He only provide the Invoice for the payment of transportation.

My daily payment to the transport operator is around Rs.5000 and the total annual payment will be Rs.14 to 15 Lakhs approximately.

Since, the transport operator, not coming under the ambit of GTA (upto my knowledge on GST Act) , RCM is not applicable, and the services by the local transport operator is exempted from GST.

So, As of now, I am not doing any Reverse Charge Mechanism (RCM) entry in my GSTR 1 and GSTR 3B returns for the transportation expenses which I have incurred.

I kindly requesting you to advise me on the transportation expenses, which I am incurring will come under GTA or Non GTA and moreover, the RCM is applicable or not applicable on the same.

Since, the Financial year 2020-21 is ended and going to file the March 2021 GST return in this week, I kindly requesting you to clarify my humble request at the earliest. Which may even helpfull to many of my collegue distributors in the distribution industry.

With regards,
Kumar,

A GST registered Taxpayer is having multiple GSTIN in different states.

Aggregate Turnover PAN basis:
FY 2017-18 - 60 Cr
FY 2018-19 - 62 Cr
FY 2019-20 - 72 Cr

One of the GSTIN whose turnover is Rs. 50 crore in each FY is a GTA. The GTA is providing both road and rail transport.

Query:
1. Whether e-invoicing will be applicable?
2. Whether we will look into average turnover from FY 2017-18 to 19-20 or if turnover over exceeds Rs. 50 crore in any of the FY from 17-18 to 19-20 will also make e-invoicing applicable?
3. Whether the turnover of GTA will be inlcluded while checking the applicability for all the GSTIN?

Dear All members,
One of my client has not filed the GST returns from July 2020 onwards. During February, I noticed that in the profile under GSTN Status – it was mentioned as “Cancelled Suo Moto. I told the client and the data was received up to January 2021.
I have uploaded the returns up to Dec 2020. In the dash board, under returns 2020-21, only up to December 20 is being displayed. Hence, I could not file the January return. Please let me know the procedure and action to be taken.

Waiting for reply
R S Sai Kumar

Late fee waiver of GSTR1 is applicable for Mar 2021