Liability to deduct GST TDS applicable when we purchase metal scrap from SEZ?

We have filed all ourGSTR-1 and GSTR3B of 2024-25 on time but the Portal is not enabling our Annual Return form GSTR 9. Message saying that please file all your return then only it will be enabled.Please advise what to do.

From 22nd Sept onward rate of hotel below 7500 has become 5% without claiming ITC. Now in IMS the invoices for Input goods & Services are accepted. Should the ITC claimed in 3B manually be changed to zero. Or I can keep the same in ITC ledger and pay the Tax Liability in cash.

Goods transported to other than distinct person means general regular customer in one vehicle

Goods transported to only distinct person in one vehicle

Goods transported to genera regular customer & also distinct person in one vehice.

Transporter is in Maharashtra
Person who despatched goods in Gujrat
Ony Distinct persons goods delivered address is in orisa, M. P. Punjab, Hariyana, Rajasthan.

Regular customer ( other than distinct person ) goods delivered address accross India

Regular customer & distinct person goods delivered address accross India

Goods transporter ( Maharashtra) raised his invoice in the name of Gujrat unit ( Goods despatch party )
So in above 3 situation place of supply of service is in Gujrat is it ok or wrong , or distinct person supply POS is different.
Pl. Guide.

Is input credit is denied to vendor in case of correct GST 1 UPLOADED RETURNS with correct invoice number and wrongly typed invoice issued to vendor for the sales by the party ?

GST invoice number is correctly uploaded but client issued wrongly typed to vendor.

Vendor said that due to mismatch in invoice number they did not get input credit.

i am accountant meet a party whose turnover is above 10 cr in 22-23 and 23-24 and 24-25 and not make e invoices now i they know about this and want to enable for e invoice can they should enroll now and portal ask maximum turnover in financial year in recent years which i need to enter can i need to enter latest fy like 24-25 which is last the party is in manpower supply to industries labour contractor under servies 18% gst slab

Please advise on the GST Implications on Commission / Affiliatee Fee Received from Booking.com (Netherlands)

Will there be any ITC on the same

Respect Sir/Madam,

As we know the gst rate of salon reduced to 5% without itc wef 22.09.2025. My query is my supplier issued rent invoices on July and August but filed gst return late. It's reflecting in my October month's GSTR2b can I claim that itc?

Sir,
A property is leased by ABC to XYZ and XYZ has given me (Mr. R) consent to use the premise for my new gst registration purpose.
Situation 1- Lease agreement is not available, can i take consent letter from abc to proceed with gst registration, should the letter be notarized and PAN would be required right of ABC? Even property tax receipt would be required because electricity bill is not available? (bill is paid by the society on whole and invoice is issued) and in gst registration we have to mention customer number and board of electricity in state wise details as it is mandatory.

Situation 2- If lease agreement is provided, does the clause sublet cover even giving consent to any other party for using address for gst registration purpose? if it does not allow subletting the xyz is not authorized to give me consent?
Actually the answer was given earlier but i wanted the scenario to be clear in who is lessor lessee and what documents will be required?
PLEASE HELP

Dear Experts,

With reference to the abolition of 12% GST rate with effect from 22nd Sep of this year,
is it necessary to file ITC 03, if the rate of GST is reduced from 12% or 18% to 5%, for the stock
held as on 21.09.25 under either of this catagory.
In ITC 03, there is provision only for those goods which has been wholly exempted. So
what should be done for the stock on which GST rate has been reduced but not exempted.

Pls. advice.