Sir/ Madam,

I had B to C (small) sales only.
While filing GSTR 1, I entered figures in B2C small and in HSN details table.
Somehow I made mistake and both the figures differ by One paisa. That remained unnoticed.
While on 20th tried to file GSTR 3B the tax amount is not populated in the return.
Trying too many times I failed. I submitted the return blank. Then checked the already filed GSTR1 and the mistake noticed. I have not filed the GSTR 3B yet. but submitted. How to make payment or rectify the mistake.

ABC Pvt. Ltd. (GST Register Company ) pays RENT Per Month Rs. 30,000.00 to Mr. Sukanta Mondal (one of the Director of ABC Pvt. Ltd. Company) (but GST Unregister Person) after Deducted TDS for LAND purpose where ABC Pvt Ltd. Company Situated & doing here official cum factory related daily work ,

For this transaction Purpose ABC Pvt. Ltd. Company will pay RCM against this as per new rule w.e.f. 18/07/2022

When we are generating eway bill for sales return delivery challan is showing. Can we fill credit note no in delivery challan box or we have to generate a delivery challan for this purpose. Please clarify.

We are a dealer of exempted as well as Taxable goods.
We use transportation services a lot. from which some is used for transportation of exempted goods, while others are used for transport of taxable goods.

In this regards,
can i use ITC of RCM paid on Transportation of Exempted goods.?? or is it not eligible, considering the service is used for exempted goods.?

Hi

My client in tour and travel operating business.Currently purchased a vehicle in the name of firm and same is exclusive using for business purpose and now wanna to take input tax credit of Gst .Now my question is input tax on capital goods available in 5 year time period or can take in single time?Kindly guide the calculation of input credit of vehicle (capital goods) in 5 year time period

A Poha Mill is selling Poha (Parched Rice) in packing of 30Kgs, and there is no registered trademark on bags, so even after the new notification w.e.f. 18.07.2022 it will remain not taxable.
Please guide whether the Poha Mill is required to get GSTIN and to generate e-way bills for sale of Poha ?
Further if it starts selling Poha in 5 KGs bags then it will have to obtain GSTIN and post that the e-way bill shall be required only for Poha sold in 5 KG packets or for also the 30Kg bags.

Please Guide.

A has entered in to Joint Development Agreement (JDA) with B for construction of 100% commercial premises on his land. B has allotted area to be constructed on the said plot. B has not given any monetary consideration to A against the JDA.

Query :
1. GST payable by A will be calculated on the cost of construction incurred by B for constructing the premises to be allotted to A
OR
2. On the market value of the premises on the date of obtaining Completion certificate from the Municipal authority.

We received notice for ITC difference between GSTR3B v/s GSTR2B for FY 2021-22, we availed provision ITC 5% up to December 2021 and previous year invoices ITC availed in current year.

Is there any time limit for provisional ITC availed?
I understand that time limit for ITC availed FY 2021-22 is up to Sep-2022.

Request your suggestion to reply to notice.

Please share any case law related to this issue.

Thanks & regards,
Munisami.G

Dear sir,
We have doing import and export business in Kerala .
In case of import we make payment IGST payment ,but it will take more than 2 to 3 month to reflecting in 2B. If we not account while receiving ,our stock
will be mismatched .more over we have tally software, while
updating 3B from tally such IGST from import reflected in 3b
and red mark is showing.
Please advise how to solve this problem
1. Import of IGST reflected not in current month
2. How to account this transaction
Please advise
With regards
Binu

An HUF provides consultancy and its receipts are credited to HUF account under its PAN. As per income tax it may be regarded as Karta's income and may be clubbed with Karta's income. Is there any similar provision in GST that it has to be reported under Karta's PAN and GSTN? Particularly when Karta is registered under GST and HUF is not and HUF has separate PAN?