Hi,
Sir we are running the construction business without ITC and 5% 0r 1% GST payable for non affordable.
Sir at the time of 3B filing and payment i have put the ITC into the in eligible table.Even after this ITC was not nullified. Due to this my cash credit was not deducted and the Electronic Credit ITC was got adjusted for Q1(April'22 -June'22). Kindly guide me can I reverse the utilized ITC and can adjust through Cash Ledger in Q2(July'22-Sept'22) without any penalty and interest.

1) Reversed ITC which is said above is CGST-Rs.3,37,032/-, SGST-Rs.3,37,032/-, and IGST-Rs.38,921/-.
2) Out Put payable is CGST-Rs.23,886/-, SGST-Rs.23,886/- .

Thanking You.

The entity involved is a Cooperative Housing Society Ltd. The society is not registered for GST. Under the byelaws, the society has created a Repairs Fund to meet material repairs that may be required. The byelaws also govern the utilisation of the repair fund. As per bye-law 14(b) The Repairs and Maintenance Fund may be utilised for meeting the expenditure on maintenance of the Society's property and repairs and renewals thereof. The bye-law doesnt state the fund can be utilised for GST on Repairs bill.

Question that I have is - can the GST then paid on the repairs expenditure be also debited to the Repairs fund? The society does not have any output GST available as well apart from not being registered under GST. Kindly help. Its urgent.

In July month GSTR 3B i paid by mistake RCM tax in IGST column instead of CGST & SGST.

In Aug month GSTR 3B. I reverse the input tax under B. ITC Reversed other columns and paid the tax in output IGST. Also I paid the RCM in the correct head under CGST & SGST.

Entry done in tally

1) Reversal of ITC: 18000/- Dr
IGST Output RCM: 18000/- Cr

2) IGST Output: 18000/- Dr
Bank Account 18000/- Cr

My IGST output balance becomes debit. How can i adjust the same

Sir other state ki comapany hai or wah apna cnf bihar me bana rahi hai jiske under 5 district me kam karegi or unka gst in 5 district me kahi v gst registration lena chahti h to gst registration me document kya kya lagega

Sir,

I have a GST registered client filing GSTR-1 monthly. While filing GSTR -1 for the Month of October -2021, Supply outward made to a GST registered customer wrongly shown as B2C supply outwards. Today customer have approached client regarding the issues as they have got notice from the GST in respect of the unaccounted purchases. How can my client rectify the said mistake. Whether it was possible at the time of filing GSTR-1 for the month of September-2022. Please address the issue.

Respected Sir/Madam,

We have wrongly availed ITC of Rs. 82,06,917.48 as IGST in m/o of May-2018 instead of Rs. 41,03,459.04 as CGST & Rs. 41,03,459.04 as SGST. After conducting GST Audit we found the mistake the GST Officials are saying to pay the Excess utilized IGST input but as per our opinion we loss the CGST and SGST Input( when we reverse the IGST Amount) please help me us.
As Per Workings
IGST CGST SGST Total
5% 0.00 1,04,999.25 1,04,999.25 209998.50
12% 0.00 2,874.00 2,874.00 5748.00
18% 1564976.52 6,59,334.77 6,59,334.77 2883646.06
28% 902959.00 41,95,712.92 41,95,712.92 9294384.83
2467935.52 4962920.94 49,62,920.94 1,23,93,777.39
IGST CGST SGST Total
As per 3B 10674853.00 859461.90 859461.90 12393776.80
As per Workings 2467935.52 4962920.94 4962920.94 12393777.39
Difference 8206917.48 -4103459.04 -4103459.04 -0.59

The resolved query is deleted

Max Infra (PSU) is making a thermal project in UP.
As per MOU between Max Infra and UP Irrigation Department ( Government Authority) water will be supplied by the Irrigation department to Max Infra and necessary structure i.e. CC Line, Sediment Tank, Canal etc will be made by Irrigation department along with their maintenance and the payment for all this construction and maintenance will be done by Max Infra to Irrigation Department.
As this transaction falls under works contract service
So, Queries:-
1) Can exemption from GST can be claimed under entry no. 4 of Notification No. 12/2017 CTR in the form of ANY ACTIVITY done by the Government Authority to supply water
2) Will this transaction fall under Sec. 7(2)(b) of CGST Act, 2017 and hence exempted from GST

Please provide any AAR / Judgement for the same

Dear Experts,
I paid additional tax due to mismatch between GSTR3B and Books in 2122 related to FY 2021. I have made entry as:

Annual Return(20-21) under Miscellaneous expense A/c under Indirect Expense Dr. 56000
Bank. 56000
Is it correct entry ? if it is wrong please suggest the correct one.

RESPECTED SIR

IN GSTR 3B OF AUG22 , SOME ITC OF JULY22 AS PER GSTR2B(DUE TO MATCHED WITH BOOKS IN AUG22- INVOICE RECD.) TO BE SHOWN IN COLOUMN 4(A)(5). ITC FIRST TIME TAKEN

WHETHER IT WILL ALSO BE SHOWN IN 4(D)(1) - ITC RECLAIMED EARLIER UNDER 4(B)(2) FOR PRESENATATION

PLEASE REPLY URGENTLY DUE TO TODAY IS LAST DATE
REGARDS
RAJEEV