Hi
The assessee has a turnover below 5crores in the preceding financial year and has filed all the GST returns pertaining to February, March, and April 2020 on time. However, the assessee forgot to mention 1 sale invoice in the return of April. Further, the assessee did not file the returns from June 2020. Now he is willing to incorporate that April sale invoice in the June return. Resultingly, the liability of tax arose for June month. I want to ask that at what rate Interest should be charged on the assessee? 18%, 9%, or Nil.

Can ITC be available to rice miller who are engaged in custom milling activity and received custom milling charges which is leviable to GST@5%?

Earlier a comparison table was there on portal in which Input as per 2A and 3B comparison was shown. But now comparison report consist of values of 2A upto June 2020 and thereafter values as per 2B for july-Sep2020,.

In the absence of comparison report how application of Rule 36(4) is possible?
If we don't have fig as per 2A how 10% of the same can be calculated?

Suppose M/s SS Enterprises. is Civil and Electric Work Contractor Company. His main business is Work Contract Service provide to various Government and Corporate client. M/s SS Enterprises usally get order from Local Body as well as Corporate Sector, Building Developer etc.

Recently M/s SS Enterprises get order from a Corporate Client (M/s XYZ) who is Manufacture of Garments product for Construction, Renovation and Electrical Work of their office cum factory premises. Name of the Service is “Supply Erection, installation and Commissioning”

The Order Value is Rs 87Lakh/- including all like Materials, Service Charge, labor and GST.
Please not all parties are in same state in West Bengal

For Complete the work(Construction, Renovation and Electrical Work -order by M/s XYZ ) M/s SS Enterprises purchase Bricks, Electrical Fitting like Lamp, Wire, Cement, Sand TMT Bar, Ware Rope etc as a raw material.

M/s SS Enterprises not appoint any sub contractor for finished work.

Now the question is :

1/ ls M/s SS Enterprises can claim ITC for those purchases? And what is the restriction of section 17(5)?

2/ How M/s SS Enterprises make Bill? I want to know what is the Taxable value and What is GST amount?

3/-What is the Tax treatment and ITC claim in A/c of M/s XYZ.
4/ Please tell me what is the rate of tax for electrical contractor who Supply Goods & Services to Govt (Govt Works). How to calculate the tax amount. And is ITC available on Purchases?

A gst registered regular scheme dealer purchases of 18%tax rate goods Dt:10-09-2020 invoice value Rs:2,36,000/-. from mr. A if dealer same tax rate goods invoice value Rs:2,36,000/- return goods to supplier Mr. A( same dealer) on Dt:15-09-2020.
Question:
Dealer this transition treatment in gst act.

A gst registered regular scheme dealer sales of two b2b invoices Missed reported November and December -2020 in gstr3b and gstr1 in f.y 19-20.
Question:
Dealer this missed two b2b invoicess reported columns number September-2020 in gstr3b and gstr1.

Dear Experts,

We have wrongly reversed the ITC in GSTR 3B under Table 4b in FY 2018-19. It should be adjusted in Table 4A. How can reclaim the reversed ITC. can we adjust this amount in GSTR 9 .

A gst registered regular scheme dealer sales of goods transaction with E-waybill generated.but same goods returned from another dealer (purchaser)without e-waybill generated.
Question:
This sales transactions how to report in gstr3b return.

Respected Sirs,

Please guide me and oblige.

I have to file GSTR-3-B for the month of Sept 2020. I have not filed as yet due date being 20th Oct 2020 because first of all I have to check GSTR-2-A for the month of Sept 2020. If some ITC is found therein and is not existing in my books, I will book the said ITC in my books of accounts and then I will file GSTR-3-B. Am I right or wrong on this issue. Please guide me and oblige please,

Dear Sir(s)
We understand that Stamp paper- judicial / non juidicial - are exempt from GST. Banks when purchase these stamp paper from government vendors, do not pay GST. When bank use this stamp paper for issuance of Bank guarantee for their customer they only recover the cost of stamp duty.
Auditors are now stating that though stamp paper is exempt from GST, when these stamp paper is used at the time of issuance of Bank Guarantee, it is their input for providing service (Banking being subject to GST), Bank should recover the charges on their input as well and recover GST on entire amount.
For e.g If stamp paper of Rs.200 is used and bank is charging Rs.5000 as commission, banks at present is recovering from customer 5200 and also recovering GST of Rs.900/-. Auditors are now asking to recover Rs/5200 plus 936/ Please advice the correct position