Confused over the reporting of HSN in Gstr1! Some sites states it is not compulsory for small dealers with annual turnover below 1.5 crore to report HSN in their GSTR1. If it is mandatory, what is the penalty for non filing of HSN in Gstr1 for dealers under 1.5 crore turnover?

Assessee is a Exporter of Textile Products

The only Domestic Outward Service is Job work (2.5% + 2.5%)

There are some expenses with GST more than 5% , but not relating to Job work.

Whether ITC on those expenses can be claimed as Refund of ITC under Inverted Duty structure?

I m using 2 diffrent softwares for billing in 1 firm , how to combine gstr 1 2 3b for filling returns ?

Sir,
PSU was entered into MoU with irrigation department for construction of make up water system for its thermal power project. As per terms and conditions of MoU- PSU was required to reimburse GST to irrigation department. The above work was further awarded by irrigation department to private contractor. PSU was also deposit GST under RCM for above work and work executing contractor of irrigation department also deposit GST for above work.
Kindly clarify that
(1) Wheather psu as well as work executing contractor of irrigation department (both the parties) are required to deposit GST for above work?
(2) Wheather any GST exemption available for PSU for above work?

sir,
Dealer composite scheme registered in gst act. dealer sale turnover f.y 19-20 rs:41 lacs detailes mentioned below
1.Sale of gunnies goods local state (intra state) turnover rs:37 lacs
2.Sale of gunnies goods other state(inter-state)turnover rs:4 lacs
total tax 37 lacs+4 lacs = 41 lacs tax rate pay on 1 % rs:41,000/- paid year 19-20.
if state gst officer notice issued recently sec 10(2)(C ) provision violation in gst act dealer not allowed other state sales transactions in gst act and local sale turnover + other state sale turnover year 19-20 41 lacs tax applicable rate 5% rs:205000/- tax demand raised.
Doubt:Dealer year 19-20 local sale turnover + other state sale turnover 5 % tax rs:205000/- paid compulsory .

Given the scenario described:

Mr. A, a celebrity individual, had paid an advance tax of Rs. 19 lakhs for services rendered via GST 3B, with the amount received in his bank account during the financial year 2019-20, specifically in October 2019.
Although 2 Performa invoices were raised during the financial year, the corresponding bills were inadvertently uploaded in the GSTR-1 return for the subsequent financial year 2020-21, in January 2021, following the completion of the services.

Consequently, there is a noticeable difference in tax liability comparison between the financial years 2019-20, with excess liability, and 2020-21, with shortfall liability.

In the financial year 2021-22, the officer raised a Notice of shortfall liability amounting to Rs. 19 lakhs, which had already been paid during the financial year 2019-20. We promptly replied to that notice with proper documentation.

Now, the office has issued DRC-13 to the bank holding the payment.

How can i give reply to officer in issued of DRC-13 ?

EXCHANGE RATE FOE EXPORT OF SERVICES IN GST FROM WHERE TO PICK UP
PLEASE GUIDE.
Can you please share the link for picking up exchange rates applicable to
sales invoices currently in force.
THANKS

Dear Experts,

My client got registered in GST in Apr-23 and not filed any return (GSTR1 or GSTR3B) till date. He only purchased some goods in 3 or 4 months and no sale in any month. Please confirm

1. What will be the penalty for non filing of Returns?
2. Now if he filed his pending returns, then the Returns will be treated as Nil Returns? (No Sale, only Purchase).
3. Is there any way to save the Penalty?

Thanks in Advance!

Hi Expert

If GSTR-3B is not filed since Jan 23 to Nov 23 and GSTR-1 is not filed from Feb 23 to Nov 23. Department has issued Order GST Reg-19 on dated 18 Dec 23 stating that "It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is
required to furnish a final return in FORM GSTR-10 within three months of the date of this order".
This time has also been elapsed so please let me know whether we should apply for new registration or the existing GST registration number can be active again. And there is no demand order raised by department so far on the portal.

Sir,
A registered composite scheme dealer sales of transaction two types
Outward supply to intra -state some transactions
Outward supply to inter-state some transactions
Question:
Assessess violation of inter-state sales transaction tax applicable only or both sales transaction tax applicable