ITC TEMPORARY REVERSED UNDER SECTION 16 (b) (2) in 3B now where to show in GSTR 9

We registered under GST on 4th of Sep 2022 and our turnover for the F.Y. 22-23 was below 2 crores. Do we need to file GSTR 9 AND 9C for the F.Y. 22-23

Why ITC can't be availed on Building materials what's the actual reason? and

Is ITC available on Staff welfare expenses and Canteen-related expenses?

Dear Experts,
Please guide me on below mentioned method of availing ITC in GSTR 3B as per GSTR 2B.

Total auto populated in 4(A)(5) Rs. 100000/-. On matching 2B, I find that Invoices not received to accounts Department for ITC Rs. 5000/-.

Here, I am claiming full ITC under 4(A)(5) which is Rs. 1 Lakh and Ra. 5000/- is being reversed under 4(B)(2).

And in next month, I receive missing Invoices having ITC Rs. 5000/-. Then, In next month's return I am adding this amount under 4(A)(5) and the same amount is being showing 4(D)(1).

Am I doing right?

Sir/mam,

We have dowloading Format A from Einvoice Portal and filling details and uploading Einvoice.

We are exporting and sale invoice raised in consignee name Mr. y( Sale Invoice raised and Good delivered ) and Buyer Mr. Z (as per PO issued in the name of Mr.Z in his terms and conditions he informed to raised invoice and delivered good to Mr. Y )

Now my doubt in Format A Einvoice buyer Place which name i had to mention Mr. Y and Mr. Z

Shipping Bill details not mentioned in Format A at the time Einvoice

When Filing GSTR1 We have entered Shipping Bill details after that einvoice refnumber not showing it is correct or not

Thanking you,

Mr. A having GST Registration in UP and got road repairs contract in MP from XYZ Pvt Ltd having registration in MP. Mr. A ask Mr. P who is registered in MP to supply labour services for the said work. Place of supply for MR. P would be as per section

12(1) - general rule - location of receipient i.e. UP

or

12(3) - place where immovable property situated i.e. MP

Location of Supplier (Mr.P) is MP.

If place of supply becomes UP then Mr.P will charge IGST. Credit will be available to Mr.A

If place of supply becomes MP then Mr. P will charge CGST + MPGST. Credit will not be available to Mr.A as it will fall under restricted credit due place of supply provision.

IS RCM APPLICABLE FOR THE BELOW

1. CHIT DISCOUNT
2.ADVERTISEMENT EXPENSES
3.TRAVELLING EXPENSE

AND ALSO EXPLAIN WHETHER ANY SITUATION RCM NOT APPLICABLE FOR THE ABOVE 1,2,3.

THANKS IN ADVANCE

We receipt of Commission note without charged gst. So, we liable to pay GST on the said Commission Note under RCM? Please, advice.

Read more at: https://www.caclubindia.com/experts/rcm-on-commission-note-2915259.asp

Our Annual Turnover for the Financial year 2022-23 is 1 Crore 93 Lac GST 9 and GST9C return Compulsory for us???????

Hi there,

A caterer/restaurant has charged 18% GST on Liquor License fees? Is it correct? Is GST applicable on this? Also, should we deduct TDS on this service and if we do, what percentage and in what section it will be done?

Can someone answer this quickly, its a little urgent.

Thanks in advance.


Gaurav