what is section and Ineligible ITC due to difference in place of supply. Please give examples.

What are
Ineligible ITC on time-barred invoices in terms of Section 16(4)
Ineligible & eligible to reclaim ITC in terms of Rule 37 (non-payment of consideration within 180 days)

what are Ineligible ITC under section 16(4) and ITC restricted due to POS provisions . Please reply

Hi,
Client has made export under LUT without payment of IGST but in GSTR 1 export invoices were shown as Bills with payment of IGST. Now the department is demanding IGST with interest. Can the same be rectified? or whether the IGST amount should be paid? IF paid can we apply for refund of the IGST amount paid?

Sir,
We are charging Rs.8500 per student for hostel accommodation for a private Coaching center in Malappuram Kerala. The amount includes food , rent and upkeep Charges etc. Ourselves a GST-registered party. Do we charge @ 12% by considering mixed supply?

Please advise

Sarath Kurian

hi
Respected Expert

I filled GSTR 3B FOR APRIL2022 GSTR 2B SHOWN ITC CREDIT RS.137000 SAME AS IN GSTR3B BUT NOW I OPEN GSTR 2B FOR APRIL2022 IT SHOWS ITC RS.168072 NOW HOW I CLAIM BALANCE ITC OF RS, 31072 BECAUSE BALANCE ITC NOT REFLECT IN MAY & JUNE-2022

Case -1
GST on Discount Received from Cement Manufacturer, Goods and Services Tax - GST

Proprietorship business concern has been registered under GST Act and business of wholesales cement purchasing from cement manufacture. This proprietorship business concern received large amount discount from manufacture without effecting any GST is correct or wrong? If wrong who is liable for GST invoice of discount and payment of Tax?

Case-2

The assessee (Registered under GST - Main Business - Selling Cement) has provided his trucks (4 truck) to GTAs (No agreement exists) and earned freight on trip-by-trip basis.

The Assessee received NET amount from GTA after deduction for Cash paid to driver for trip expenses & diesel expenses from Total Agreed freight on distance basis.

Que. 1. What is the classification of this service & SAC ?

Que 2. Whether the amount of freight received after deduction from GTA is taxable ?

Que. How to declare in GST Return while filing by the assessee.

Case-3

In addition to above the assessee is also plying trucks for carrying goods to unregistered persons without issuing any documents.

Que.1. Whether amount of freight is taxable ?

Que.2 How to declare in GST Return while filing by the assessee.


Please provide answer with support of any order/ judgement etc

in which condition RCM on advocate not applicable in the case of service received by a Pvt. Ltd. company.

we have sold complete material worth 15 lacs to another firm which is in the same building. but we forgot to generate the eway bill. because the material is not moved anywhere. just raise the invoice to the newly stated firm. is it right or offensive? if offense what will the solution to rectify the mistake. Please urgent ....

IN FY 18-19 WRONG ITC CLAIMED IN GSTR 3B (IGST CLAIMED INSTEAD OF CGST AND SGST). QUESTIONS ARE (1) IF RIGHT TAX NOW PAY AND CAN CLAIM REFUND ? (2) INTEREST APPLICABLE ? (3) PENALTY APPLICABLE ? INFORMATIVE MATERIAL (1) SECTION 77 OF CGST AND SECTION 19 OF IGST (2) RULE 89(1A) (3) NOTIFICATION 35/2021 (4) CIRCULAR 162/18/2021 WHAT WILL BE SCENARIO RIGHT NOW ? BECAUSE IN CIRCULAR AND NOTIFICATION "ONLY FOR TAX PAID", WHAT ABOUT ITC ? THANKS IN ADVANCE