Dear Friends
Thanks for your guidelines various issues of taxation.
It is a matter of litigation.

GST Concessional Rate 0.1%
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In certain case the exporter has forgotten to mention in shipping bill the concessional rate of GST @ 0.10%, suppliers’ particulars such as name & address with bill number also. But the buyer and Seller both have followed the same HSN Code and the shipment has also been effected within the stipulated period of 90 days.
So far as the issue of mentioning of the proper wordings on shipping bill is concerned, it should not be considered seriously because rest of other special conditions of concessional rate have been fulfilled as per the procedure adopted by the seller and customer both.

Just because of silly ignorance the whole formality should not be rejected and finally seller and customer both should be given full liberty for availing of the benefit of GST concessional Rate @ 0.10%.

Am I right ?

Awaiting your comments on this issue.

We have received invoice but goods are not delivered. Can we take ITC on invoice whose goods not delivered. What is the time limit for taking delivery of goods by e way bill after issuance of bill.

We issue bill by consecutive serial no. We have issues 2 bills of same serial no. How to rectify this?

Respected Members,
I want of file GSTR 9, I have a query- I have availed ITC of Rs.7,000/- wrongly (not forming part of books of accounts) since it was autofilled in GSTR 3B and reversed it in the next month. But in GSTR 9 summary under ITC availed during the year bifurcation where should i show in Table 6:
1.Inputs/ Capital/ Input service or
2. Any other ITC availed but not shown above (ITC for Form 01 & 02 shall be declared here is stated in instructions).
Please HELP it is confusing

We purchased goods from party and they issued 3 invoices on different dates. Now we want to take delivery of goods of all invoices on a single day. Can we take delivery of all goods on a single day by same vehicle and one eway bill. In eway bill can we give all 3 invoices details? Can all 3 invoice numbers given in the eway bill? Please advise?

Sir,

One of my friend has made an export shippment in FY 2019. While entering the sales in 3B return, instead of Table 3.1 (b), they have entered in Table 3.1 (a). On getting reminder from GST, stating that the said invoice has not been sent to ICEGATE for the error and asking to rectify it, they have now entered the sales in the correct column and have submitted the 3B return and now, the said invoice has been forwarded to ICEGATE ( as per tracking system available in GST portal).
But the issue is, how to get back the TAX credit for the GST amount wrongly entered in Table 3.1 (a) earlier, since the amount has been deducted in the credit ledger at that time, i.e the same GST amount has been deducted twice from the available ITC in the credit ledger in the above 2 occassions.

Pls. advice.

hello everyone

i have received advance against service including gst of rs 15000/- in october.

i have electronic credit ledger balance of around 50000/-

how can i pay 15000/- amount to pay my gst liablity for the month of october in nov 2021.

thanks in advance

DEAR SIR,

WHAT IS THE HSN CODE FOR ELECTRIC SCOOTER, RECENTLY REDUCED GST FROM 12 TO 5%,
I AM CONFUSING HSN CODE FOR ELECTRIC SCOOTER.

REGARDS

THANKING YOU

Dear All,
Please advise for the query: Sales for April month duly filed in GSTR 1, later Credit Note filed during May due to disputes with Client.
Later in June Client accepts the Invoices of April month...
Now, how can I show same in GST return- April month Sales reversed with Credit Note. Is there any way to cancel Credit Notes already filed in GST?
Client requesting to book sales without Credit Note

An individual, dealing in automobile parts, registered under GST, has got a licence to operate a beer bar and is required to make payment of licence fee every month to the state government. The sale of alcoholic liquor for human consumption is not liable to GST. The Beer Bar is not selling any food but serving packaged snacks, soda and drinking water free of cost as complimentary to its customers.

Please advise applicability of GST under reverse-charge mechanism on licence fee. Also advise whether free supply of snacks, soda and drinking water would amount to supply of taxable service as the bar is not charging separately for these items