Person 'A' have contract with municipality for supply of water in his tanker in the different routes of municipality for the period of April to June for an amount of Rs 19 lakh. water for above supply is collected by 'A' from third party at a charge and is supplied throughout the municipality (water is not processed). 'A' is not registered under GST. Queries > Whether GST is applicable for above transaction (supply is only 19 lakh. I.e within the threshold of 20 lakh. no other activity) > Whether GST TDS is to be deducted by municipality. > if municipality deduct GST TDS, can 'A' claim it as refund by taking new registration and filling Refund firm directly without filling any returns. Thanks in advance.

my query is :- in the FY.2017-18 while I was matching GSTR-2A I found some mismatch on GST portal that in the table of Comparasin of Libility declaration showing total value of ITC Rs.42397=00 but Table no.8A of Annual Return ( ITC as per GSTR-2A ) is showing value Rs.42351=00. Therefore, ITC is less Rs.46=00 on Table no. 8A,
It is mismatch in the portal of GST.
So, Pl. advise which value will be availed to file annual return 2017-18.

My client purchase second hand Battery from Composition dealer and selling to Excise company, whether Margin Scheme will applicable or has to pay tax on sales value.

Ex. Purchase price of second hand Battery from composition dealer Rs 3200
sales price Rs 3500, GST Rate 18%
Qn. GST will applicable on margin Rs 300 (3500-3200) or Full value Rs 3500

While filing GSTR 1 credit note of one of my client for particular month is not entered by mistakenly but while filing GSTR 3B credit note is considered while taking total turnover (total turnover - sales return) and the GST is paid on net amount.
As the GSTR 1 now can not be rectified for F.Y. 2017-18, in GSTR 9 whether I have to pay the GST on credit note (sales return) because I have not considered the same in GSTR 1?
Thank you in advance

Hi all,
Can anyone explain me the treatment of availing input tax credit in case of capital goods used for business purpose ?
Thanks...

Sale accounted in the FY 2018-2019 and sales return has been accounted in the FY 19-20. Can we avail the input for the CGST & SGST paid during the FY 18-19, when reversing the sales.

Can we apply for Refund of Reverse charge paid on behalf of unregistered supplier as we ca apply for refund of ITC in case of export of services without payment of Tax.

we are paying GST on RCM basis of Freight charged by Transport agencies. If debit note is issued to transporter for shortage amount of material then corresponding input amount to be reversed? And so RCM liability is reduced by such gst amount on shortage?

We have a man power supplier who bills nearly for Rs.2 crores/anum. Now my HR wants to split the single man power supplier in to 4 so as to get benefit under composition scheme for service providers which is 6% if annual turnver below Rs.50 lacs. Earlier we used to pay 18%. is it right to do so. plz mention consequences also.

please suggest me,
i have converted from composite to regular dealer on 20-04-2019,now (10-06-2019) i would like to file 3B for the month of april-19(21-04-2019 to 30-04-2019).but before that i am trying to fill form itc-01 for taking input tax credit on stock held by me as on 20-04-2019.but in portal it is not accepting to enter values and showing like( Due date of filing claim of input tax credit through Form GST ITC-01 under clauses (C) of sub-section (1) of section 18 is over. The claim cannot be filed now.)or like( Due date of filing claim of input tax credit through Form GST ITC-01 under clause (d) of sub-section (1) of section 18, based on the date of notification specified, is over. The claim cannot be filed now).
please suggest me that,
1.is there any time limit for taking input tax credit after conversition from composite to regular?
2.is there any circular refering it?
3.if i am not able to claim input tax credit,can i get back to regular to composite right now?