sir,

I have one querry regarding GST and TDS effect in one case :

my company XYZ PVT LTD is engaged in the works contract business. they received one work order in the month of December, 2020 from ABC LTD.

They issued one service bill to ABC LTD in January 2021 on which ABC LTD has deducted tds and deposited and XYZ PVT LTD has shown as sales for reconciliation of sales in books and GST portal. Now some work is completed in the month of feb and march 2021 and xyz pvt ltd has not issued any bill to abc ltd. but abc ltd has deposited tds on that work completed and deposited without receiving invoice on provisional basis.

Now as per 26AS when we count sales, it is different then book and GST as we had not issued invoice but abc ltd has deducted and deposited the TDS on provisional basis hence sales is not reconciled.

now what is the best option to book this sales currently we booked sales on provisional basis as xyz pvt ltd has not issued invoice. Is it correct ? if not how can we reconcile books, GST sales and 26AS

Kind Attn. : Ca Sitharaman Sir

This is with reference to your expert reply on my query dated 28.01.2019 regarding GST not applicable to for Section 11 exempt entity.

In this connection, I further need your expert advice regarding under following case.

Our's is Statutory body or body Corporate established as per Section 5 of Advocate Act 1961. It's income is exempt from Section 11 and Section 10 (23A) of Income Tax Act 1961.

Now this Statutory body would like to take Group Insurance policy for it's thousands of members . Insurance Company is asking under which category as per notification No.12/2017 Central Tax Rate F.No.334/1/2017-TRU dated 28th June 2017 can claim exemption for GST?

Please guide us.

Dear Expert,

We are A ltd registered in tamilnadu state and using Land for business purpose. The property situated in tamilnadu state only but the landlord staying & registered in telungana state and the lanlord dont have registration in tamilnadu state.
and Landlord raised invoice from Telungana ( Landlord registration address ) to tamilnadu ( A ltd address )
In this case what is place of supply.? and which tax applicable either IGST or CGST+SGST.?

GST Query :
In Case of Joint Development Agreement entered between Landowner and Builder/Developer for purely commercial project on area sharing basis :
1. Whether GST is Payable on JD Agreement entered between Landowner and Developer and on what amount
2. Whether GST is payable on Landowners share of Shops
3. Whether GST is payable after completion certificate is received on Landowner Share of Shops and Builders/Developers Share of Shops.
4. Whether ITC is to be reversed in any condition

I FORGOT TO ADD HSN CODE IN GSTR 1 AND FILED RETURN. WHETHER IT CAN BE ADDED IF YES HOW? AND WHAT ARE THE CONSEQUECES OF NOT GIVING HSN WISE DETAIL ING GSTR 1 .ANNUAL TURNOVER IS BELOW 20 LAKHS.

I am a Proprietor having Head Office in Maharashtra and Branch in Himachal Pradesh and having separate GSTIN.

Filling monthly return.

HO Turnover in Previous Year Less than 5 Crores

Branch Turnover in Previous Year More than 5 Crores

What is the due date for GSTR1 in above case.

While calculating the Turnover HO + Branch is club or not for GSTR-1.

Respected Member,
1. We had received ADT 1 for GST Audit & later GST observation letter from officer stating the amount of GST payable now if I want to make payment through Form DRC-03, under cause of payment which option should I select- It is not voluntary i.e. before officer determines the liability, show cause notice is not issued since the officer had sent GST observation letter, other options also do not match.
2. Also for F.Y.2018-19 we had claimed ITC in August 2019 (F.Y.2019-20) & the officer has stated it ineligible and the amount is shown as GST payable for F.Y.2018-19 but, in form DRC 03 period is to be mentioned in F.Y. 2018-19 particularly the month, which month should we state since we had not availed in F.Y.2018-19 or can we state April 2018- March 2019.
Please suggest a remedy.

Dear Experts,

If any vendor has filed GSTR1/IFF after due date , For Eg : June month GSTR1 due date was 11th July and vendor has filed it on 17th July , then in this case june transactions will be reflected in July GSTR 2B or June GSTR 2B? since June 2B is already created.

Regards,

Any tax liability on milk, if dealer under composition scheme ?
Please help me.

Regarding the same, I followed one query if we increase the tax liability without increasing the outward sale, what are the facts and documents that's need to be submitted to officer for grievance.