Particulars IGST CGST SGCT
Output (Liability) 90000 210000 210000

ITC Opening 0 80000 0
All other ITC 350000 0 0


How to set off liability

Sir,

We are under Composition scheme and have to file GSTR 4 return for the FY 2019 - 20.

We have made taxable purchases from Registered dealers only ( B 2 B ) and exempted purchases
from both, Registered and un-registered dealers.

Shall we skip the Table 6 - Tax rate wise details, since we do not have any Reverse Charge tax comittment.

Please advice.

CESS ON COAL UNDER GST CAN BE REFUNDED TO A TRADER
A Coal Trader Has Purchased Coal And Paid Cess @400 Per M.Tonne Now Subsequently The Coal Trader Has Sold Coal To SEZ Unit Where He Has To Charge NIL GST/Cess [WITH LUT].
As A Result Of Sale To SEZ Now There Is Excess IGST Input And Cess Is Lying In His Credit Ledger.
The Trader Wants To Adjust IGST For Subsequent Sale But He Wants Cess To Be Refunded Because The Cess Now Can Not Be Utilised For Subsequent Sale As There Is Always Cess On Purchase Of Coal At Fixed Rate As Input And On Sale Cess Will Be Output At Fixed Rate.
Hence, The Cess Of SEZ Sale Will Always Remain In His Credit Ledger,So He Wants The Refund OF CESS ONLY.
Now The Question Is Whether [1]. A TRADER Of Coal Can File Application For Refund Of Cess Or It Is Allowed Only To Manufacturer.
2. Trader Of Coal Is Eligible For Refund Or Not. He Is Not Manufacturing Any Goods. Only Purchases COAL And Sales COAL.
Pl. Clarify.
REGARDS,
CA. DILIP DOSHI

GTA unregistered = UP
Supplier of goods registered = MP
Recepient of goods registered = UP
Freight paid = supplier
RCM applies.
IGST OR CGST & SGST Applicable?

Tax free goods sold by Composition Dealer and under GSTR-4 Turnover Nill Show for FY 2018-19. Now under FY 2019-20 GSTR-4 Previous year Turnover want by GST Department. What is my turnover for FY 2018-19 Nill or Exampled goods sold valur.

A old car used is exchanged for new one. Old car was sold for Rs,305000 and New car is purchased for 1700000.
Whether GST invoice is to be prepared for exchange of old car?
whether GST is to be levied on old car exchanged??

Annual Return for GSTR-4 Saying under Table 6th that "Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year" . My question is : is it only RCM Details on Inward/ Outward Supplies or We should submit other also.
Thanks

Hello Professional,
I have received one big problem one client filed GSTR-3B And GSTR-1 Wrong for the FY 2017-2018 and also 2018-2019,
It is possible to correct old date and upload missing invoice in FY 2020-2021.
Please advise

Regards
M.Yaseen

Exporter dispatched the goods to Germany. Bill of ladding, Shipping bill is issued to the exporter. The goods were loaded in a container having hazardous material which got leaked between the sea transport. The whole container was disposed off by the shipping Company. The German customer did not pay for the material but the shipping agent in India aggreed to pay for the consignment. Is GST applicable for the sale?

One firm has not paid RCM pertaining to the financial year 2018 - 2019, How to solve this?
Party will pay the RCM. I wanted to file GSTR9, GSTR9C is not applicable as the taxable value is less than Five Crores

R S Sai Kumar
9246881884