I have 2 doubts please clarify me
1. In construction builder gives constructed Flats to Land Lord for L.L share so GST is applicable

Has builder to collect GST from Land Lord
Or
Has builder to pay GST on behalf of Land Lord

2. What is the GST Rate for Land Lord Share?
12% or 18%

We are Register Dealer in GST , RCM is applicable this year (F.Y. 2019-20) for this service which mention below from Unregistered Dealer 1) SALES COMMISSION PAID @ 1% against Turnover 2) Technical Consultancy Fees Paid 3) Interest paid against unsecured loan form Director & Others. 4) Profession Fees

During October'2018,our consignment agents IGST sales wrongly added to our sales while filing our return.Also tax paid. Our Agent also filed his return considering this sale.So for not rectified this mistake.Also no IGST sales from our end.Now March'19 return not filed.Now how to adjust this excess tax payments.(tax Rs.196000/=)?

What shall be the status of transaction of supply outward where the whole consignment is stolen in transit and the case is registered (lodged FIR by the recipient) by the respective Police Station. Whether the supplier is liable for the payment of GST and what action is supposed to be taken by the buyer in respect of E Way Bill generated by the supplier and accounting for the above referred to transaction by the buyer. The buyer had to make payment after the receipt of the goods. Please guide.

What shall be the status of transaction of supply outward where the whole consignment is stolen in transit and the case is registered (lodged FIR by the recipient) by the respective Police Station. Whether the supplier is liable for the payment of GST and what action is supposed to be taken by the buyer in respect of E Way Bill generated by the supplier and accounting for the above referred to transaction by the buyer. The buyer had to make payment after the receipt of the goods. Please guide.

The wrong reporting of figures in Return GSTR – 1 and GSTR – 3B, can it be rectified by showing correct figures in Annual Return or in Annual Returns same figures should get reflected what is mentioned in the Return GSTR – 1 and GSTR – 3B?

Whether interest income on fixed deposits with bank, is an exempted service and to be included in turnover limit for carrying out statutory audit under GST? Further, if it is an exempted service, whether proportionate ITC will be required to be reversed?

If the property has been given to a developer by development agreement. The developer has agreed to give flat in the developed property (read same property).
The development agreement is registered in feb18 and the flat possession, would be given in May 19. What is the rate of GST should be charged?

Q1. Who is liable to pay GST?
(a) Unregister GST Person (b) End user of product or service

I purchased an under construction flat in 2011 and another one in 2015 in the same project near Mumbai. At that time the prevalent norms were VAt and Service Tax on under construction flat. The Project got delayed and the Developer completed this project in 2018. My queries are :
1. There are some balance payment pending on the Agreement value to be made to the Developer for which demand was raised in 2018 by the developer, the Developer is demanding GST on the amount payable to him, am i liable to pay GST if the entire service tax and VAT was paid on the agreement value. Even if the service tax and VAt is not paid in full, is he right in demanding gst SINCE THE AGREEMENT PRE DATES THE APPLICABILITY OF GST. If yes then what is the slab of GST applicable.

2. The agreement also mentioned of development charges and advance maintenance charges for 2 years to be paid separately to the developer this was not part of the agreement value, the Developer is demanding GST on the development charges and advance maintenance charges, is GST applicable on the same? if yes then what is the slab of the same.

Thanks and Regards,
vinod