Sir /Madam,
I am a trader registered under composition scheme of GST. I deal in sale of books, note books, writing materials, etc. As we know, printed books are zero rated and other above said items attract different rates of tax.
I need your suggestion with regard to calculation of my GST. Whether I need to pay GST @ 1% on turnover including sale of printed books or it is 1% of taxable sales only?
I shall be obliged for your kind response in this regard.
Thanks & Regards,
Purusottam Panda

Respected Sir,

Please guide me on such situation which is really for me an headache,

One of my clients has dispatched the goods on such a GST Number cancellation letter for which has been submitted but the said GST Number is still active. The customer is not agreed to clear the consignment at the said GST Number because of the submission of the cancellation letter. The customer is afraid of penalty.

My quiery is Can I take input credit on reverse charge(GTA) as a service receipient 5% and 12%. How to show reverse charge(GTA) on GSTR 2 because GSTR 2 not open in service receipient,then how create self invoice for GTA service in GSTR 2.please help me.thank you.

Hi

can any one suggest me in the below issue.

One of my friend has not done his GST migration before due date. now his GST has been cancelled. since it is showing provisional and the user ID and password allotted has not even activated we are not able to log in to page.
there is a liablity of Rs 200000/- my friend has to pay as output tax.Please suggest what way we can close the matter.

Sir
I make payment of gst within due date of RS 120000 and it's shown in electronic cash ledger. But I am unable to file return on time i.e. I have file return after due date .
My question is can I pay interest on this amount @18% due to late filling of return?

Dear Sir,

If I Purchase Inputs after Paying GST & Use such Inputs"ONLY"(EXCLUSIVELY) for making Exempt Sales,Am I required to Show this GST Paid in GSTR-3B -"Eligiblity ITC" Tab?? If Yes , I should Show it where?? Also this will also involve reversal, so where should this reversal be shown ????

Please reply asap

Regards

In the GSTR 3B of January 2018 month, we claimed wrong ITC under the head CGST and SGST instead of IGST. This has not been rectified till now. We missed the last date of rectification of mistakes in FY 2017-18. So, now how do we rectify this?

Input Tax credit (GST) cannot be denied to recipient for default on part of the supplier- Delhi High Court issued notice to UNION OF INDIA


Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of Central Goods and Service Tax Act, 2017 (CGST Act); Validity of Section 43A(6) of CGST Act, which hasn’t been notified yet, is also being challenged; Petitioner’s contention is that the Department has been vested with all the powers to recover any revenue lost owing to non-payment of taxes by erring suppliers and credit cannot be denied to recipient for default on part of the supplier; Lists the matter on September 18 : Delhi HC

The matter is being heard by Division Bench comprising of Justice Dr. S. Muralidhar and Justice Asha Menon.

The Petitioner i.e. Bharti Telemedia Ltd. is engaged in providing Direct-To-Home satellite television broadcast services. Writ Petition has been filed challenging the legality and validity of Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of the Central Goods and Service Tax Act, 2017. The Writ Petition also challenged the validity of Section 43A(6) of the Central Goods and Service Tax Act, 2017, which has not been notified until.

Section 16(2)(c) of CGST Act, 2017 provides for a condition wherein the recipient would only be entitled to Input Tax Credit if the tax charged in respect of such supply has been actually paid by the Supplier. The second proviso to Section 16(2)(d) provides that the recipient shall add an amount of Input Tax Credit availed, along with interest to the output tax liability if the recipient fails to pay the invoice amount to the supplier within 180 days.

Proviso to Section 16(4) extends the benefit of availment of ITC till the due date of furnishing of return under Section 39 for the month of March, 2019 in respect of certain invoices, only if the supplier for such supplies has uploaded the details of such invoices in its return under Section 37(1) for the month of March, 2019. Section 43A(6) of the CGST Act provides that the supplier and recipient shall be jointly and severally liable to pay tax or pay ITC availed in relation to outwards supplies for which the details have been furnished under sub-section (3) and (4) but returns thereof has not been furnished.

The provisions have been challenged on the following grounds:

Section 16(2)(c), proviso to Section 16(4) is violative to Article 14 of the Constitution of India;
The Department has been vested with all the powers to recover any revenue lost owing to non-payment of taxes by erring suppliers;
The credit cannot be denied to the recipient for the default on the part of supplier.

Delhi HC has issued a notice to Union of India today and posted the matter on September 18, 2019.


May question is now can we take itc on the basis of purchase invoice even if supplier has not filed gstr return (i.e. credit is not showing in GSTR 2A).??

Dear All
We have submitted our GSTR 1 for the 4QE 2019 on 11.04.19. 2 Nos Invoices of 2 different customers are not entered in said GSTR 1the M/o Feb 2019. In the matter how we show the said invoices so the ITC can claims our 2 valued customers.

Please help us.

Thanks
Chandan Mukherjee

My company registered office in Delhi and also registered in GST in Delhi State. From registered office make Taxable supply. This company Corporate office in Haryana State, and from corporate office no any taxable supply only staff sitting here. Now i want to ask in Haryana state require GST registration or not?