In the month of January 2025, we had reported advance income in GSTR-1. While adjusting the said advance against actual sales, the adjustment amount exceeded the taxable sales, due to which sales in GSTR-3B became negative.
Whether the negative sales shown in GSTR-3B can be adjusted in the subsequent tax periods or in the next financial year?
If yes, within what time limit such adjustment is allowed under GST law?

Whether we are eligible to claim a refund of the excess tax paid due to such adjustment?

is hsn inward sheet compulsory for gst 9 ? dealer has turnover of only 2.25 crores.

B2C Sales not reported in GSTR 1 can we report while filling Annual Return GSTR 9.

Dear Experts,

While preparing the GSTR 9 return. we could not enter more than six HSN codes in Table
17. Is there any limit for this ? We have been trying for 3 or 4 days and still, we could not
enter the 7th HSN code. If all the HSN codes are not entered, the turnover will not match
with that, entered in Table 4. What to do ? Pls. Advice.

Taxpayer is having a rent a car business. He gives car to customers. Car is driven by customer & customer only fill the fuel. Taxpayer gets the daily rent amount. In this service, taxpayer has option to pay GST @ 5% without ITC ? Or taxpayer has to pay 18% GST with ITC & no GST @ 5% without ITC ? Or is it better he opt composition @ 6% ?

A capital goods machine is being taken from India to Bhutan for temporary use (on rental basis) and will be brought back to India after around 2–3 years.
-Whether this movement is treated as export under GST (zero-rated) or otherwise?
-Whether GST is payable in India on such movement?
-Whether e-way bill is required only up to port / land customs station or also beyond that?
-What will be the GST / customs implication when the machine is re-imported into India?

FY 24-25 Invoice Booked in FY 25-26 & ITC Claimed in FY 25-26 GSTR3B .Do Such ITC to Report in GSTR-9 of FY 24-25 in Table 13 & 8C.Please Help

IN THE CASE OF A RESTAURANT BUSINESS PAYING GST @5% WITHOUT ELIGIBILITY TO CLAIM ITC ,WHERE ITC HAS BEEN INADVERTENTLY CLAIMED AND SUBSEQUENTLY REVERSED UNDER WHICH RULE SHOULD SUCH ITC REVERSAL BE REPORTED IN GSTR-9?

Our client making fabrication stall and providing event and exhibition services under SAC CODE (998596). he has taken security services for events business and paid gst to security services provider. Can the client claim ITC of security services gst already paid?

Taxpayer has filed an appeal and paid 10% pre-deposit of the demand under GST Section 74. The appeal is still pending.
Will refund adjustment or bank attachment happen in the current year?