XYZ Ltd is a private Ltd Company doing works contact business.
Anil and Sunil hold 100 % shares equally and they are the only directors of the company . Both are directors in other companies also .
Other than the directorship in the company Anil and Sunil are engaged in business(proprietary) and are having GST registration.
During FY 2019-20 , the company paid them fees for Director Services Rs.10 Lakhs each and deducted TDS u/s 194J of Income Tax Act
The company recorded this in March 2020, GSTR 3B return , in serial no 3.1(d) , taxable value 10 Lakhs , CGST 90,000 SGST 90,000.
Query
Whether the directors Anil and Sunil (both are registered under GST) need to show this in their GSTR1 and GSTR 3B ?
If they are required to show in their GSTR 1 and GSTR 3B , in which serial numbers of respective returns , this is to be entered .?
It is the company’s liability to pay tax under RCM u/s 9(3) and not the director’s.
But in 3.1(a) of GSTR 3B, If you enter a value , tax cannot be zero.
In GSTR 1, whether this is to be entered in B2B section , with supply attracting reverse charge?

In case of Business succession, what is the treatment of unadjusted GST paid on Mobilisation advance. There is no sale against the remaining advance and the business succession took place and now sale is to booked by new company and respective advance to be adjusted there. There is no such procedure mentioned in the act and also no specified form to transfer such advance. Please help out with this query.

Respected Sirs Please guide me and oblige.

One of our suppliers has issued a credit note to us on account of goods returned by us. While filing GSTR-1 there is a tile of debit/credit note, whether the same shall be fed in the same tile with the data of the goods returned.

Dear experts,
I missed some credit notes to enter into GSTR1 of Q3 and Q4 of FY 2019-20 can i show those Credit Notes in this Financial Year 2020-21?
Kindly answer of my query.

Thanks in advance.

Dear experts,
I missed some credit notes to enter into GSTR1 of Q3 and Q4 of FY 2019-20 can i show those Credit Notes in this Financial Year?
Kindly answer of my query.

Thanks in advance.

Our one client not filed Gstr-3b and Gstr-1 for February 2020 and March 2020. now he want to do file for respected months. query is that 1) he can avail ITC for february and march 2020 month in GSTR-3B ? 2) What is the last date of availment of ITC for february and march 2020?

Dear Sir,

We take GTA service with below equation. Kindly advise the correct RCM to be paid i.e. IGST or C+S
1) GTA is in Delhi, We at Haryana, our consignee is in Haryana
2) GTA is in Haryana, We at Haryana, our Consignee is in Delhi

Sir, if we sent goods through Rickshaw (Non-motorised) having value Rs. 65,000/-. Should we make E-way bill?

Kindly advise.

Rakesh Sharma

Dear Experts,

Can we take ITC on below various service which we avail generally :-
1) Air ticket of Director for business purpose only.
2) Air Ticket of Employees for business purpose only.
3) Hotel Room Rent paid (hotel is in difference state)
4) Hotel Room Rent paid (hotel is in the same state)
5) Internet Service for Office
6) Insurance of Lorry for goods transportation.
7) Repair & Maint. of Lorry
8) Insurance & Repair of Car

Please guide.

Rakesh Sharma

Dear Sir,
Transporter is registered under GTA @5% GST payable by Service Recipient.
Transporter can not claim the ITC on purchase of Tyre & thier parts.
Can the Transporter be eligible to take the refund against ITC purchase on it.
Kindly guide us and oblige.
Thanks & Regards,
Prem Chandra Thakur

Dear Experts,

Is there any notification issued by Govt. to mandatory applicable GSTR 2B?

Regards,

Rakesh Sharma