A GST registered Taxpayer is having multiple GSTIN in different states.

Aggregate Turnover PAN basis:
FY 2017-18 - 60 Cr
FY 2018-19 - 62 Cr
FY 2019-20 - 72 Cr

One of the GSTIN whose turnover is Rs. 50 crore in each FY is a GTA. The GTA is providing both road and rail transport.

Query:
1. Whether e-invoicing will be applicable?
2. Whether we will look into average turnover from FY 2017-18 to 19-20 or if turnover over exceeds Rs. 50 crore in any of the FY from 17-18 to 19-20 will also make e-invoicing applicable?
3. Whether the turnover of GTA will be inlcluded while checking the applicability for all the GSTIN?

Dear All members,
One of my client has not filed the GST returns from July 2020 onwards. During February, I noticed that in the profile under GSTN Status – it was mentioned as “Cancelled Suo Moto. I told the client and the data was received up to January 2021.
I have uploaded the returns up to Dec 2020. In the dash board, under returns 2020-21, only up to December 20 is being displayed. Hence, I could not file the January return. Please let me know the procedure and action to be taken.

Waiting for reply
R S Sai Kumar

Late fee waiver of GSTR1 is applicable for Mar 2021

Dear Experts,
We does sale, shop to shop in market. For which we load the goods in vehicle and take the same to the market. We take the instant order & delivered the goods at the same time. Regarding this we are facing some issues as under.....

(A) how to generate eway bill, whereas recipient is unknown, will it be generate under line sale or recipient is unknown.

(B) let say we have made the eway bill of Quantity 100 PCS wherein 800 pcs has been sold and rest 200 is unsold, what will be procedure to return of such goods in eway bill and delivery challan made thereof.

(C) in such scenario can we issue the delivery challan to shop keeper instantly and later tax invoice thereof computerized

Pls clarify the above issues.......

Thanks & Regards
ASAP

Sir / Mam-
I am a steel trader. Manufacturer charges the freight also in his invoice and collects gst @ 18% on freight. But, He pays the freight to GTA (GST Exempted) and he pays gst @ 5% under RCM on freight paid and availed that inputs also.

Here, He saves GST @ 13% on freight and @5 % on RCM credit and utilizes towards his sales.
So, He enjoys the entire GST @18 % on freight collected from me While I suffer the gst.

Why this deviation and why the act safe the manufacturer?

To avoid this GST loss, It is better that I pay inward freight and GST @ 5% on RCM then avail the credit.

Is it correct sir ?
Plz convey your opinion
thanks in adv

DEAR SIR,

WHILE FILING MONTHLY 3B RERTURNS SOME SALES BILLS WERE MISSING ALL EXEMPTED SALES. DIFFERENCES IS RS. 186000/- BETWEEN BOOKS OF ACCOUNTS AND ACCORDING TO GSTR 3B RETURNS FILED. MY QUERY WE CAN AMEND MEANS ADD THE MISSING SALES EXEMPTED FIGURE IN THE TABLE OF ANNUAL RETURN TABLE NO.5 (D) EXEMPTED COLUMN. BECAUSE THE TURNOVER DECLARED IN IT RETURNS DIFFERENCES IS SHOWING ABOVE MENTIONED AMOUNT. NOW WE CAN AMEND OR ADD THE DIFFERENCE FIGURE IN WHILE FILING ANNUAL RETURN GSTR-9 TO CORRECT THE DIFFERENCE AMOUNT.

PLEASE CLARIFY ME

REGARDS NEED FOR HELP IMMEDIATELY

Govt organisation paying to contractor some amount contract price is less than 2.5 lacs , but there are various contracts made with such contractor total price of all contracts (cumulative) is more than 2.5 lacs , but individual contract cost is less than 2.5 lac, whether the GST TDS need to be deduct for such contractor payment?

Exempt income as agricultural income is recorded in books...what to do whether gst registration is to be amended to add agricultural income?
Agricultural income is to be shown as Exempt income?

Works Contract if provided to Government / govt bodies for infra work like road / canal/ dam / irrigation etc. will get classified under SAC Code 9954 and GST rate applicable will be 12%.

Now effective April 1, 2021 6 digit codes need to be submitted (if turnover has exceeded specified limit - assuming same) then if say road contract / airport contract works contract service provided then it will get classified under 995421.
So, whether GST rate will change i.e. 18% or it will be same as mentioned under 9954 i.e. 12%?

Sir,

I want cancel my GST Registration. I have been filing Nil Return till last 2 years. what will be the reason to be selected for that.
1. Ceased to be liable to pay tax
2. Others ( If Others what should i specify)

Please explain.