How much refund we can claim in the below scenario ?
Outward Supplies:
a) Sales @ 5% 9,00,000/- output tax 45,000/-
b) sales @18% 1,00,000//- output tax 18,000/-
Total output tax 63,000/-
Inward Supplies:
Purchases @18% 7,00,000/- ITC 1,26,000/-
ITC available after 3B return is 63,000/- (i.e 126000-63000)
Maximum refund= 9L/10L*1,26,000-45,000
=68,400

Whether interest is payable if duplicate/excess ITC taken or inelgible GST Input taken & subsequently reversed voluntary? If so, what is the percentage?

what to pay interest on GST excess claimed and what would be rate of interest .
GST excess claimed but not adjusted with output liability and excess GST input reverse in Next Month
Or
GST excess claimed and adjusted with output liability and reverse in next month.

Dear members
One of my clients – has short claimed GST during Feb 2022. In GSTR2B the amount appearing is more than, what is claimed. Hence is it permissible to claim the missed amount in the GST returns of May 2022. Please clarify.
R S Sai Kumar

We are exporter of pharmaceutical products. We purchase raw material from suppliers but don't bring it to our own place. Supplier gives delivery directly to third parties. ( Contract Manufacturing- Job worker )We get finished products manufactured from these third parties under loan license agreement basis. My query is whether we have to file ITC-04 or not considering following points 1) As goods directly move from suppliers to our loan licensee party we don't prepare any delivery challan. 2) We receive only invoice from suppliers with GST. 3) Third party (loan license)supplies finished goods with labor charges invoice. 4)Finished goods receive from third party is totally in different form than raw material supplied. Thus it is very much difficult to prepare ITC-04 in case of contract manufacturing

Hi friends,
A provides online virtual educational classes to foreign students. who pays by online trf in foreign currency in advance and virtual classes are provided in a group of 5 or more students for 1-2 weeks.

A received advance from say 10 students and he issued advance receipts and shown the advance in the GSTR1 return in that month. The classes were taken after 2 months.

I want to ask,
1. whether A is required to issue Tax invoices show them n GSTR return,in addition to the advance receipt already issued and shown the advance in the GSTR1 when advance is received.

2. If invoice is to be issued what will the date of invoice in the above case.

les share your considered views on above

Thanks
P.C. Joshi

Dear Sir
Please be clarify whether RCM applies on labour contractor working in crushers, if applies what is the GST Rate.
Thanking you
S. Joshi

Please let me know is there any way to extend the validity or regenerate the expired e-bill.
If not, what is the procedure to move the goods.

Reason of extension :
The vehicle was damaged and the information was received after the e-bill was expired.

Dear sir,

There was an Exemption Under GST on Pure Labour Charges Vide Notification No:12/2017 Dated 28/06/2017
My Query
1. Is this Exemption is available even we are Registered under GST ?
2. Is this Exemption available on Residential Complex Like Apartments/ Towers ?
3. Is this Exemption available for Commercial Complex Also?
Request to Kindly Reply to the query
Thanking In Advance

We are the Job worker and purchase raw material "FABRICS" and prepare the readymade garments using brand name of principal and send it to the Principal after completion.

so in our sales invoice, whether, we have to rase bill as Supply of Garments or Supply of Job charges. and which GST HSN/ SAC code we have to use in our Supply Invoice.