Notification came in Feb19 that IGST must be fully utilized. But 3B was not amended and payment till date was made as per old rules prevailed.
Whether now new rule has been amended in 3B for the month of June 19?

Dear Sir/ Ma'am

Our Company has a Transitional Credit on Cenvat of Rs.14,00,000 as on 1st July 2017. While filing the GSTR 3B of July 2017, as it was the very first return, we were in the notion that that Tran credit will automatically get reflected as Input Tax Credit in GSTR 3B. As it was not getting reflected as Input credit, we thought of claiming that as Input credit in GSTR3B. However while entering the ITC in the return, we have wrongly entered it in IGST Column instead of CGST. It was only after submission of return did we realize that Tran Credit is actually coming in Electronic Credit ledger. As we have the Zero Rated Supplies with payment of GST, the website has adjusted IGST Credit against the output IGST Payable of Rs.3,00,000. It means we have taken the Tran Credit twice (Once in the return by directly entering the amount as IGST Input in GSTR 3B of July 2017 and once again as CGST Tran Credit that came directly to Electronic Credit Ledger).
As we have excess IGST Credit balance in July 2017, we have no option but to use the same for payment of Outward IGST even in the months of August, September and October.As the schema does not allow us to set off CGST Credit against Zero Rated Supplies with payment of Tax.Later in the month of November 2017, we got LUT. We have also made a point not to use the Tran Credit sitting in the electronic Credit Ledger under the head CGST. Still that amount of Rs.14,00,000 is reflecting in our Electronic Credit Ledger.

Now we need to know how to apply for the refund of that Rs.14,00,000.Even If we reverse the Credit of Rs.14 lacs in GSTR 9, the department may come and ask us for payment of that amount and we are not sure if they can actually understand the situation.

Please let us know if there is any other alternative so that we can get our refund.

Respected experts kindly help me to know the tax rate applicable on the service described below.
A person is charging freight on his invoice for transporting goods through rail (that is he collects good from client arrange for its transportation through train and finally deliver it to the buyer) what rate of tax he should charge whether 5% or 18%. And if 5% is charged can he claim itc on the input services.

Can builder charge 12% GST for payments received upto 31.03.2019 & 5% from 01.04.2019 for under construction flats ?

Dear experts,

We are receiving the unloading charges bill as Bill of Supply due to the unloading material is exempted from GST.
As per the agreement we have to reimburse PF & ESI of unloading persons.

My query is PF & ESI charges applicable GST i.e they have to raise Tax Invoice instead of Bill of supply??
Or they have to raise Bill of Supply as "Nature of material is unloading is Exempted"

we have raised GST invoice last month. After raising the invoice customer not accept material our GSTR-1 Has been filled after customer not accept material so kindly advice

According to international trade custom, a foreign flag vessel is considered a foreign territory even if docking in the waters/port of another country. E.g. a vessel carrying German flag and docked at the Bombay port, is ‘foreign territory’ under this convention. Accordingly, goods supplied by an Indian GST registered dealer to a German vessel docked at Bombay port– is it export? Similarly, services supplied by an Indian GST registered dealer to a German vessel docked at Bombay port– is it export? If yes, under which provisions?

Sir,

We have paid Extra tax Rs.5400/- and plenty Rs.5400/- due to less quantity of bill now the electronic cash ledger balance shows Rs.10800/- Can we pay RCM through this balance which is show in Cash ledger

Respected Sir,

in a balance sheet we have show below entry.

IGST (RCM) Input Rs .14400/- DR. ( Current Assets) 31.03.2019
IGST (RCM) Payale Rs. 14400/- Cr. ( Current Liabilities ) 31.03.2019

So my Quiry is that can we carried forward the same in next FY 2019-2020 or need to adjust with IGST output in March 2019

please guide to me

Hi Team,

we are providing IT Software Development services. our resources worked in India but we are billing out of India our Sister concern UAE. is that Export service under GST. IS GST applicable on that services.

Please revert earliest. Also share related rule details.