Dear Experts,

My client got registered in GST in Apr-23 and not filed any return (GSTR1 or GSTR3B) till date. He only purchased some goods in 3 or 4 months and no sale in any month. Please confirm

1. What will be the penalty for non filing of Returns?
2. Now if he filed his pending returns, then the Returns will be treated as Nil Returns? (No Sale, only Purchase).
3. Is there any way to save the Penalty?

Thanks in Advance!

Hai esteemed members

Have a issue regarding GSTR-1 filing for March 24 and would be grateful if you can guide me on how to resolve this

The facts are
- Client is under e-invoicing
- Every month data is auto-populated into GSTR-1 table
- We add up HSN details and Documents issued columns and file it

However,

- In March, 24 the accountant of the Company accidentally uploaded invoices data into GSTR-1
thereby the "Source ", "IRN" and "IRN date" and all AUTO POPULATED details as it used to display earlier went off

In this connection

- can I use "reset " button
(a) so that I get back the data from e-invoicing portal to GSTR-1 or
(b) to restore it to earlier state before this accidental uploading

or Is there anyway to enter invoices with IRN NO and ACK now if none is possible

how I should go about solving this so that client is not suffered

Regards
CA Jayaram

Hi Expert

If GSTR-3B is not filed since Jan 23 to Nov 23 and GSTR-1 is not filed from Feb 23 to Nov 23. Department has issued Order GST Reg-19 on dated 18 Dec 23 stating that "It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is
required to furnish a final return in FORM GSTR-10 within three months of the date of this order".
This time has also been elapsed so please let me know whether we should apply for new registration or the existing GST registration number can be active again. And there is no demand order raised by department so far on the portal.

Sir,
A registered composite scheme dealer sales of transaction two types
Outward supply to intra -state some transactions
Outward supply to inter-state some transactions
Question:
Assessess violation of inter-state sales transaction tax applicable only or both sales transaction tax applicable

WE ARE REGISTERED IN VARIOUS STATES.

WE HIRED RENT ON COMMERCIAL PROPERTY IN PORT BLAIR AND WE ALSO REGISTERED IN PORT BLAIR . THE LAND LORD ALSO REGISTERED IN PORT BLAIR.

THE LANDLORD ISSUE TAX INVOICE WITH IGST AND MENTIONING THE GST NO OF TAMIL NADU WHERE THE RECEIPENT IS ALSO REGISTERED IN TAMIL NADU.

WHETHER WE CAN AVAIL INPUT CREDIT IN TAMIL NADU.
.

Hello I am a CA final Student,

I had a query that how is a perquisite under 194R of Income Tax act can be classified as a supply under GST. If in a case where perquisite is paid for good business terms for numerous years,then how can such a supply of pequisites in kind be considered as a supply of services.

The recipient of perquisites is not supplying anything excess out of the original business contracts of supply of goods.

Kindly provide me with a solution of the same.

My Gst Proprietor ship firm have debts due from a debtor since 1/4/2020 of RS 1266000/ .Now party is not giving dues.can I show in bad debts of amount of Rs1266000/ in fy 2023 -2024.Should I show full amount or part amount.Is this bad debts allowed as expenses in income tax ? Please clarify?

Sir, a GTA is providing hiring of vehicles services to another GST. Kindly clarify is this exempted under Notification 12/2017 (Sl.no.22). It is mentioned in the notification that services by way of giving hire to GTA, a means of transportation of goods is covered under exemption list. However, here it is not mentioned that from GTA to GTA. This may be consider as Transporter (other than GTA) to GTA. Kindly clarify. Thanks in advance.

DEAR SIR/MADAM,
I WANT TO BECOME A GST PRACTITIONER I HAVE 10 YEAR EXPERIENCE IN GST FILING BUT I DONT HAVE ANY CERTIFICATE FOR COMPLETION OF GST PRACTITIONER. WHEN THE GST PRACTITIONER EXAM WILL BE CONDUCT NACIN PLEASE CLEAR MY CONFUSION.

Dear All

Please note there has been an instance where we raised an invoice with GST for a customer in FY 2022-2023. We filed GSTR1 , and paid the GST while filing GSTR3 B for the said month and also filed GSTR 9 for the financial year. Later in 2023-2024 it was realized that the invoice raised to the party was an overseas customer for whom we need not raise GST bill. Is there anyway we can claim for refund in GST Portal?