Dear CA Club Expert Members,
I have query regarding GST on restaurant business,
There is entity which is in restaurant business. Its Head office is located in Delhi. There is central purchases and all the purchases are made in the Delhi Head office. Now the goods purchases are distributed to its registered branches located in another state in two ways

Some of the goods are distributed as it is without any processing and some of the goods are distributed with some processing like converting the stock into gravy form (Liquid form) and then sending the goods to branch
Now I want to know whether GST need to be paid when goods are sent by restaurant to its branch located in another state and it so at what rate.
Here sale is not made to end consumer by to another entity registered under GST.
As per the GST council decision restaurant will charge 5% GST without any ITC So if we charge GST Will the another branch paying GST will get credit for the GST paid on its purchases ?
Also tell Whether the Head office that is selling goods to another branch can it deduct the tax paid on its purchases from the tax collected on selling goods to its registered branch ?

Dear Sir,

I am filing a return of December 2018 and want to claim input tax credit of January 2019. The date of filing of December 2018 return is 8th February, 2019. I have the credit of January month at this date. My question is whether such credit is allowed taking into consideration the above dates.

Regards,
Divyesh Jain

i have file return GSTR3B for month NOVEMBER wherein i have showed ITC is zero but later one bill of material purchased i got late, wherein GST was paid by me. now return has filed with ITC showed Zero . Now how to take this ITC benefit in december return or further. pls explain me in depth. thanks

A person booked a flat by giving advance payment with GST to the builder in the month of Nov' 18 & builder had already filed the GST return for the month of nov' 18, now the customer wants to cancel the booking of flat. Shall the builder need to return the advance amount with GST or the whole amount should be paid back to the customer?

Respected Experts,
Please give some information.
A- Supplier
B-GTA

A sold goods to SEZ. As per agreement between A & SEZ ,Transportation done by "A".
A arrange B to transport the goods to SEZ.

In such case A paid tax under RCM in IGST or CGST & SGST.
please clarify ??

Thanks & Regards
Ch.satyam Naidu
7032700736

We have made some wrong entries while preparing GSTR-3B online for January'19 and the return was submitted. How to rectify errors before filing.It is said by some experts in internet that there is one reset option in the window. I could not find that option,. When opening portal GSTR-3B is shown as submitted. Could not be edited. The last date to file the return is 20.02.2019. Kindly suggest me how to rectify the errors.

XYZ(India) paying consideration to PQR, Germany (Parent company) for providing technical knowledge, designing of product and after sale service in relation to products manufactured by XYZ in India. The amount payable to PQR would depend on sales value of goods sold by XYZ. Is XYZ liable to pay GST on the amount paid to PQR?

XYZ(India) providing engineering service (Design, drawing etc) to PQR, Germany (Parent company). Services are provided online from India. Invoice would be raised by XYZ on hourly basis and rate. Is XYZ liable to pay GST on the amount received from PQR?

Hi Expert,

I have supplied the materials in December-18 to SEZ Developer without collecting tax and without LUT and filled the my GST return for the December period.

After that i have applied for LUT in Jan-19 as per my SEZ Customer requirement for the Zero Rated Dec-18 Supply. But Now Customer is saying that revise the invoice with the tax invoice of IGST and go for the refund because supplied the materials were not belongs to LUT period.

How could i come out from it and get the refund if i revise the invoice once again. Pl advise

HOW TO ADD ADDITIONAL PLACE OF BUSINESS IN GST PORTAL IF ADDITIONAL PLACE IS IN USE BEFORE COUPLE OF MONTH ? IS THERE ANY PENALTY FOR THE SAME ?