Is GST applicable on inter-branch transfer of laptops from Mumbai Branch to Gujarat (GIFT CITY-IFSC) Branch?
The laptops have been capitalized in the books of accounts and the ITC on the same have been availed.
Please note that the laptops are being transferred to GIFT City of Gujarat where GST is exempt.

Sir
One of my client is in the business of running of hotels only with accommodation. Some of the rooms are being booked by e-commerce operators such as booking.com, travel guru etc. Is the revenue of rooms booked by such operators are exempt from paying GST - though the amount is settled by the customer.
R S Sai Kumar

I have wrongly claimed ITC under Igst -52320 instead of CGST/SGST-26160 in Fy 2017-18 for which we have received Form -10 in the month of March-2023. We also have Balance of 26160 under Cgst/sgst which is unclaimed. I have following queries:
A. Do we have to pay 52320 under Igst? Also is there any clause in Gst act for waiver of Interest?
B. Also any refund process to claim the Cgst/sgst?

Dear Sir,

A Vendor has defaulted in payment of GST and its registration status is cancelled suo-moto. We have been paying him regularly. He is charging GST even after cancellation

Our entity cannot claim ITC as ours is exempted service.

What course of action can be taken against the GST paid by us. Can we recover the GST paid to the vendor.

gst3b was filed nil by mistake (by clicking radio button of do u want to file nil ? on portal) when there was sales (itc was anyways nil).

gst 1 was filed correctly, it has liability , can i pay it via pmt challan and adust in drc03?

i am worried customers wont get itc if i pay in next month, hence want to pay off in current april 23 period only.

am i wrong of drc03 to adjust for april 23 period?

Dear Experts.

01. We are getting the supply the GST registered vendor.

02. They are having the GSTIN in their home state.

03. Their place of business premises is located near to the state boundary.

04. They are preparing the Invoice with their home state code.

05. But they are dispatching the materials from another state.

Ex :
Supplier got the GST registrations in TN State.
Their warehouse is situated near to the PONDY boundary line.
So they are dispatching the material through GTA, who are registered under PONDY UTGST.

06.Now the query is :
As a service recipient, whether we do discharge the GST liabilities under RCM as CGST/SGST or IGST?

pl clarify

1. what will be the treatment of Input GST on capital goods in the hands of goods transport agency, in the light of rule 43 if, condition
the GTA is on forward charge and has claimed 20% of input in the 1st year, but opt out from forward charge in the next year. whether he will have to reverse the GST of 20% in the year in which he is in the reverse charge or the input will be lapsed? and in the 3rd year he again shifted to forward charge, will he be eligible to claim the remaining 60% of input from 3rd year?

2. What will be the tax treatment in the following situation;
There are 3 parties involved one is the client and the other two are GTA suppose A & B. Client gave job to A and A gave the same job to B.
B is in forward charge and A is in Reverse charge.
B pays 12% tax and claims input. now A is in reverse charge therefore he will by default pay 5% tax on RCM. who will pay the tax?
(i) client, who gave the job to GTA-A, or
(ii) GTA-B, who is in forward charge, because the ultimate provider of service is B.
and if B is liable to pay then at what percentage he will pay tax and will he be eligible to claim input on the same?

Query Interest on GST

For FY 2020-21 some outward supply not disclosed in 3B till date I.e April 2023

However since 2020-21 due to higher imports, ITC in Electronic Credit ledger always surplus means even though liability was declared in 3B still nothing need to be paid via cash ledger.
Should there be interest on such undisclosed taxable supply , if we disclose it now in GSTR 9

Sir,
A registered composite scheme dealer annual return Gstr-4 filed f.y.22-23
Sales of goods turnover rs:70 lacs report in gstr-4 annual return year:20-21
Sales of goods turnover rs:85 lacs report in gstr-4 annual return year:21-22
Sales of goods turnover rs:80 lacs report in gstr-4 annual return year:22-23.
Question:
Dealer sales turnover decreased year:22-23
Dealer sales turnover increased every year compulsory any provision applicable in gst act

The transporter sent material to the wrong customer. Now, how to move the material from the wrong customer to the correct customer.