Sir,
During a particular financial year, our new project has only GST purchase of Capital Goods and no outward sales is incurred. Weather it is advisable to file Annual GSTR 9 return. ( we have already file monthly GST return on regular basis.)

The Trust Registered Under The Gujarat Public Trust Act 1950 with Rules 1961, Trust is estiblished for Educational, Religious and Social Purpose. Trust make building for School for studying Stdents. School paid the Rent to Trsut Including GST. TRust is exempted from GST Act or Paid GST to Trust. Rent Paid LIke Rs.5,55,487/- Per Month excluding the GST 18% RS 49994/- (9%CGST) plus 49994/-(9%SGST).
Toatl Amount RS 655475/-. Can School Paid Rent is applicable GST.

Our client doing event and exhibitions business. He has taken security services for his clients and paid gst to security services provider. Can my event organiser client take ITC on gst paid to the security services provider?

What are the procedure to be followed to refund the GST Pre-Deposit amount, as part of appeal finling we have deposited 25% of amount as pre-deposit and recently the appelate passed the order in favour of us.Is it automatically refunded to our bank account.

IN GSTR 1 RS. 120000/- wrongly entered as excess liability. In GSTR 9 the same was corrected. however, notice received for short payment of Rs. 120000/-.

Can rectification done be reported in GSTR 9 or the same should have been done in subsequent months GSTR 1.

Time period of carrying out rectification of error of gstr 1 is 30th NOvember of next FY. If that period expired, then what to do.

sir,
we are rental business. while checking 26 AS and our account up to dec it find that some tenant voluntary increase rent as per agreement . it show around 8000 difference in two party . Please advise how to correct this in invoice in GST portal
With regards
Binu

1. A proprietor registered under GST, has let out 2 portions of his commercial property - One to a Pvt Ltd company and the other to another proprietor ( both registered under GST). Please confirm the GST implications in both the cases.

2. He has also let out a portion of his residential property in which he is a co-owner with his wife. The tenant is a proprietor registered under GST. Please confirm the GST implications in this case also.

what is place of supply in the case of Bill to and ship to for First and second supplier.

what is provision of
ineligible ITC under section 16(4) and ITC restricted due to POS provision.

Query: ITC Availed & Utilized on Supply from Non-Existent Firms
We had availed and utilized Input Tax Credit (ITC) on supplies made by non-existent firms. Before the issuance of the Show Cause Notice (SCN) under Section 74 of the Act, we voluntarily paid the full tax liability, partial interest, and a penalty at the rate of 15%. Subsequently, the SCN was issued, to which we duly furnished our reply.
Following this, a DRC-07 order has been issued, demanding interest under Section 50 and imposing a penalty equal to 100% of the tax amount. However, if the penalty is paid within 30 days of receiving the order, it is reduced to 50% of the tax amount.
Our queries are as follows:
1. Penalty Liability: Since we had already made a voluntary payment of penalty at 15% before the issuance of the SCN, are we still liable to pay an additional penalty of 50% of the tax amount as per the DRC-07 order? Or is our earlier payment sufficient to discharge the penalty liability?
2. Interest Calculation under Section 50:
o The transactions in question took place in May 2018, and the corresponding GSTR-3B was filed on July 20, 2018.
o The full tax liability was settled on September 15, 2021, through DRC-03.
o In this scenario, should the pending interest under Section 50 be calculated from July 20, 2018, to September 15, 2021 (i.e., until the date of tax payment)?
o Or will interest continue to accrue until the present date?
Kindly provide clarification on the above aspects.