as per
CBIC has issued Notification No. 2/2019-Central Tax and 1/2019-Integrated Tax dated 29 January 2019 to provide that certain provisions of CGST Amendment Act, 2018 and IGST Amendment Act, 2018 would come into force from 1 February 2019.
Place of supply for transportation of goods (including by mail or courier) to location outside India would be destination of the goods. Accordingly, the services provided to customers located outside India will be treated as an inter-State supply and be subject to IGST.

query - now transporter having registered under same state in which the company to whom invoice has been raised is registered, transporter is charging IGST in the invoice aslo filing the same in GSTR 1 ,

can the company claim IGST input on that invoice within the same state.?

Dear Expert ,
kindly brief about taking Input Tax Credit on Tax Invoices issued by Client charge against deficiency in services, fine or penalty etc.
Can we take credit ?

Kindly advise forthwith
Thanks
P harish

RESPECTED EXPERTS,


THE INVOICE DATE OF SUPPLIER BILL IS 28/4/2019 AND IT SHOWS IN JUNE GSTR 2A OF BUYER. THE SELLER IS ONLINE PLATFORM UDAAN. I WANT TO KNOW IS IT ALWAYS SHOWN IN QUARTER END MONTH 2A.????

XYZ supplied goods for export without payment of GST under LUT. The customer made the payment against the same at an early date than the stipulated and therefore asked for a reduction in the amount to be paid by him to XYZ. Therefore, XYZ issued a credit note with a description ‘Towards interest cost of early payment’. Is XYZ liable to pay GST under reverse charge on the amount of credit note?

from April-2019, I do not take any ITC of input GST on commission / service fees / telephone charges of zomato,swiggy,and dunzo party. now I want to take ITC ( input GST) from April-19 to September-19 . so, how i can take these credit .and please say me which entry i can enter in the tally.

Dear Experts.

We have to forgate to claim IGST by mistack in GSTR-3b in Aug-19. but taxable value of the same credit has mention in GSTR-3B but Amount of IGST ITC has been not claim in GSTR-3B.

Please advise what we have to do.can we tack credit in Sep-19 & how Taxable Value & ITC of Aug-19 need to shown in Sep-19 Return

Sir,

In the month of Feb 2019, we have left out ITC pertaining to our purchases. We have not claimed them in the 3B till date. Can we claim it now, ie in our Sep 19 return.
Pls. advice.

My father was a prop. of a firm and he died on 23-03-2019 due to sudden heart failure. I registered my self as a successor prop. of the said firm. Now department is asking to pay tax on Stock available on 31-03-2019. I said to department that it is transfer of ownership and my father had not sold the goods to me. And I am regularly doing the business in said firm as present prop. and using same stock to manufacturing the goods.


However, the GST department contented that you should support your explanations etc. with some rules and regulations of GST. So, that we can believe that you are correct and we are not. Kindly help me in this matter. Thanks in Advance.

Parent / Sister Concern of XYZ is giving a Bank Guarantee of the foreign bank to the foreign customer on behalf of XYZ. This bank guarantee is towards any damage / defects to the product exported by XYZ. The foreign bank is charging certain charges on monthly basis against this bank guarantee to the Parent / Sister Concern of XYZ. The Parent / Sister Concern is paying the same to the foreign bank and recovering from XYZ on monthly basis. Is XYZ required to pay GST on it as import of service?

We have issued Tax invoice for development charges and mentioned miscellaneous SAC code 999799. Standard GST Tax rate paid 18%.

Please suitable advice for development charges how to choose SAC or HSN

with regards