Notice Under Section 73 of UPGST & CGST Act 2017
Summary of Show Cause Notice

You were earlier issued a notice under Section 61 of the GST Act with reference No. ZD0907251364652 dated 14.07.2025 regarding deficiencies found in the return filed by you for the year 2021-22 and the data obtained through GSTIN, but you did not file any online/offline application in compliance with the notice issued to you. has been made.
Therefore, on the basis of the returns filed and the reports available on MIS, the tax liability is determined on the following points. 1-Outward supplies of tax-free goods of ₹ 0-
2374268.00 have been declared by you in GSTR-9 filed for the year 2021-22, whereas ITC of ₹ 0-
5667.18 is being shown in your GSTR-2A/2B, which has been claimed by you in GSTR-3B.

We are registered under GST as trader, during the year we have received benefits and perquisites on which TDS under section 194R has been deducted. Whether We are liable to pay GST on such benefits and perquisites received ??

Sirs
One of our client providing telecom services, recharging and selling the SIMS of Idea Vodafone Ltd. They received notice from GST Authorities restricting the ITC was ineligible u/s 17(5). The inputs was its furtherance of business only and the payments made through the bank channels only. Already replied alongwith supporting documents and bank statements while filed the reply against the DRC-01A. The officer concenred not considered the same. Please give any clarifications/notifications in this regard in favour of the assessee. Please clarify.

sir.
We have GST registered principle place in busniess in Kerala . I try to add new additional place of busniess in Delhi .we have registered rental deed also. I try to add additional place in gst by enter pin code , but it not saved only Kerala pin code is accepted here. Let's me know how to add busniess place in interstate.
Please advise
With regards
Binu

Respected Sir,

We have paid RCM for the FY 2023-24 in January'2025 through DRC03, and claim ITC in the GSTR3B January'2025.
Now GST portal has showing Ledger balance of RCM Liability/ITC Statement in negative value due to the differences of RCM liability less than the RCM ITC taken in January'25 return period.


Please suggest how to difference can zero on GSTR portal.

sir
we Plan to add one additional place(branch) of busniess in Delhi . we have principal place in kerala . we have rent agreement , it is nearly 1 year around . do to some busniess problem we unable to start branch activities .
let's me know if we attached this rent agreement as supporting document in branch adding in GST , It make any problem.
One more it need any additional document need for branch opening
please advise
with regards
Binu

rent Income Received from residential property is fully Exempt from GST ??

I need GST Rate and SAC Code

Can we claim refund of job work charges like stiching and all in garments manufacturing company as it is the main expenses incurred by them while filing claim for refund on account of inverted duty structure

Sir
My client was paid RCM on payment of Foreign Agency Commission GST @ 18% during the month of March 2025. They applied refund on exports without payment of IGST for the said period inlcudes the RCM paid by cash and inputs available in the GSTR-2B. The central authorities issued SCN for the RCM paid not available in the GSTR-2B and restricted the refund deducting the RCM paid. We have submitted the supporting documents regarding the RCM payments. Please let me know any judgements or clarification favouring the assessee. Please clarify