A person is puchasing Raw Tobacco from Agruculturists through commission agent. Commission Agent giving Delivery challan on his letter head detailing name & quantity of all the agriculturists.
E - way bill on inward suppy is genereated on the name of Commission agent.

Total amount paid to the agent. Agent seprately raising his invoice for commission from the receiver.
The turnover of agent is below 20 lacs so he is not registered under GST.

The receiver is paying 5% GST under RCM and raising invoice with 28% gst on supply of Raw tobacco.

Whether this is correct treatment or any changes has to be made?
Please guide with some supporting provisions.

DEAR SIR,

HSN of credit note should be shown separately as minus figures or should it be adjusted and show this with other HSN??

I am in the process of buying a under construction builder floor in Delhi. The builder is saying we have to pay 18% GST. Is the rate 18% ? Plus he is saying that builders can't claim any ITC under the GST act ? Is this true ? Please provide your insight. Thank you

We are purchasing goods under gst in metres but selling the same goods by weight in kgs. Is there any restrictions in gst law for such type of sales. Please clarify?

Dear GST Expert,

Can any one help us, how to create invoice. We have registered in E-Invoice portal, we have some queries regarding this.... Now we want to generate Single Export Invoice in USD without GST. I want whole process for invoice with jason file without jason file.

Registered person has been filed March 2022 3B return on 28/04/2022, 8 days delayed 3B return filed instead of filing 20/04/2022, has paid penal interest @ 18% p.a., for 8 days with late filing fees, but Jurisdiction authority has been issued a SCN (Not order) on 22.04.2022 subsequently taxpayer has saw SCN online in GST portal on 28.04.2022, immediately tax payer has replied response on 28/04/2022 to SCN online saying that due to year to year reconciliation it was 8 days delayed but interest and late fee has been paid. Authority has issued an order of penalty issued on 13.01.2022. Since, tax payer has been paid penal interest & late for 8days delayed GST 3B return filing on 28.04.2022, Jurisdiction authority was issued Demand Order on 14.01.2023, upon order now tax payer has gone to JC appeal, but JC Appeal also may insists penalty or may not. You all requested to suggest & clarify the following information about section 122 (2), since 3B return and interest paid on 28.04.2022 by taxpayer, is it valid the order issued on 13.01.2023 asking for penalty . Pls suggest
a) U/s 122(1) (iii)
1. Conditions: taxable person who- collections any amount as tax but fails to pay the same to the government beyond a period of three months
2. Penalty: ten thousand rupees or an amount equivalent to the tax not paid which ever is higher
3. Conclusion : Not applicable |As GSTR is filed before period three months.

b) U/s 122(2)
1. Condition:- Any registered person who supplies any goods or services or both on which any tax has not been paid or short paid.
2. Penalty: ten thousand rupees or ten per cent. of the tax due which ever is higher,
3. Conclusion :- Applicable: As Tax payer had not filed return GSTR 3B and not discharged liability for the month of when the jurisdiction Officer has passed an order imposing penalty under section 122(2) of GST Act for the said period.
Taxpayer Query: This penalty fully rely on 8 days of delayed return and tax payer has paid penal interest and late fee, hence 8 days delayed return filed before Authority was issued demand order issued on 14.01.2023 pertaining to March 22 return 3B and penal interest paid on 28.04.2022.
Pls suggest.......

Hi,
at the time of registration of legal heir of deceased assessee, while filling registration form in the first page in case of compostion taxpayer it asks for
1. Reason to obtain GST number
2. Date of commencement of business
3. Date from which liability arises

Whats is correct way to fill these three points. do answer lil detailed
Thanks

Hello
one of my client is creating a digital content in India and it will be shared to client residing in Dubai for Dubai audiences
what will be the place of supply for such service ?
can be treated as export of services out of india ?

Sir,. In GST 3B Return which input credit taken from is Gstr 2B or GStr 2A. And how to maintain books of accounts. If I take input through Gstr 2B . Rule36(4).

I need a sample of credit note issued by supplier for decrease in price with gst. Pl provide me a link or sample of such type of credit note as required for issuance of such credit note.